Monthly LBTT Statistics

Commentary

• A total of £82.6m LBTT was declared by taxpayers in December 2023. This is 9% higher than November 2023.
• LBTT, excluding ADS, declared in December 2023 was £63.8m. This is £9.7m more than November 2023, and £1.1m less than December 2022.
• In comparison to November 2023, residential LBTT declared, excluding ADS, decreased by £4.4m. Non-residential revenue, excluding ADS, increased by £14.1m.
• A total of 9,580 notifiable land and building transactions were reported in December 2023, which is 140 fewer than last month, and 580 fewer than December 2022.
• 8,070 residential LBTT returns were submitted in December 2023, which is the lowest number for the month of December recorded by Revenue Scotland.