Monthly LBTT Statistics

Up to and including January 2024.

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.
We have made some changes to our LBTT publication this month in order to maximise accessibility and readability. If you have any feedback on these changes or suggestions about our monthly LBTT publication please get in touch at: statistics@revenue.scot