Monthly LBTT Statistics

Commentary

A total self reported tax liability of £58.8m was declared by taxpayers in January 2022, £32.3m less than December 2021, and £20.7m more than January 2021.

In comparison to the previous month, residential liabilities decreased by £17.1m and non-residential liabilities decreased by £15.3m.

A total of 7,700 notifiable land and building transactions were reported in January 2022, which is 3,940 fewer than December 2021, and 250 fewer than January 2021