Monthly LBTT Statistics

Commentary

• A total self-reported tax liability of £74.6m was declared by taxpayers in September 2023. This is down 10% on last month.
• The tax liability, excluding ADS, declared in September 2023 was £53.9m. This is £8.5m less than August 2023, and £10.2m less than September 2022.
• In comparison to the previous month, residential liabilities, excluding ADS, decreased by £3.9m and non-residential liabilities, excluding ADS, decreased by £4.7m.
• A total of 9,450 notifiable land and building transactions were reported in September 2023, which is 820 fewer than August 2023, and 1,160 fewer than September 2022.
• 8,150 residential LBTT returns were submitted in September 2023, which is the lowest number for the month of September recorded by Revenue Scotland.