Monthly LBTT Statistics
A total self reported tax liability of £83.2m was declared by taxpayers in December 2022.
The tax liability, excluding ADS, declared in December 2022 was £65.6m. This is £2.8m less than November 2022, and £8m less than December 2021. Note that December 2021 saw the highest ever ADS declared in a month.
In comparison to the previous month, residential liabilities, excluding ADS, decreased by £5.2m and non-residential liabilities, excluding ADS, increased by £2.4m.
A total of 10,180 notifiable land and building transactions were reported in December 2022, which is 940 fewer than November 2022, and 1,440 fewer than December 2021.