Land and Buildings Transaction Tax (LBTT) monthly statistics: August 2026
Key points
- Residential LBTT, excluding Additional Dwelling Supplement (ADS), was £52.3m in August 2026. This was 1% lower than in July 2026 (£52.9m) and 3% higher than in August 2025 (£50.7m).
- Non-residential LBTT, excluding ADS, was £11.4m in August 2026. This was 25% lower than July 2026 (£15.3m) and 47% lower than August 2025 (£21.7m). Non-residential revenues are highly variable between months because of small numbers of high value transactions.
- Gross Additional Dwelling Supplement for August 2026 was £26.4m, 0.4% lower than July 2026 (£26.5m) and 4% lower than in August 2025 (£27.4m).
Introduction
This publication is part of a monthly series of Land and Building Transaction Tax (LBTT) statistics, started in April 2015, which provides data on the number and value of notifiable transactions reported to Revenue Scotland.
An Official Statistics Publication for Scotland
These statistics are official statistics. Official statistics are statistics that are produced by crown bodies, those acting on behalf of crown bodies, or those specified in statutory orders, as defined in the Statistics and Registration Service Act 2007.
Revenue Scotland statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.