What do Scotland LBTT and Wales LTT measure?

They measure property transaction taxes declared payable under Scotland's Land and Buildings Transaction Tax (LBTT) and Wales's Land Transaction Tax (LTT), the devolved replacements for Stamp Duty Land Tax.

How often are LBTT and LTT statistics published?

Revenue Scotland and the Welsh Revenue Authority publish these statistics on a monthly basis, with historical series available in this table since 2015.

What property categories are covered by LBTT and LTT?

Both taxes report returns, transaction counts and tax declared payable across residential sales, non-residential conveyances and commercial lease transactions.

How are tax bands and surcharges tracked in Scotland and Wales?

The table breaks down transactions and tax declared by residential and non-residential value thresholds, including the Additional Dwelling Supplement (ADS) in Scotland and higher residential rates in Wales.

Scotland LBTT and Wales LTT, monthly

Name: Scotland LBTT and Wales LTT, monthly
Creator: Scottish Government and Revenue Scotland (data.gov.scot); Welsh Revenue Authority (gov.wales)
License: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/

The two devolved replacements for Stamp Duty Land Tax, monthly: Scotland's Land and Buildings Transaction Tax — returns and tax declared by residential, non-residential and lease transactions, the Additional Dwelling Supplement and price bands (Revenue Scotland) — and Wales's Land Transaction Tax, with transactions, tax due, higher-rate residential purchases and property value by band (Welsh Revenue Authority).

Source: Scottish Government and Revenue Scotland (data.gov.scot); Welsh Revenue Authority (gov.wales)Last updated: Sep 28, 2026, 05:13Curated by Bui Thanh PhucAbout this data ↓

Indicator	08-2026	07-2026	06-2026	05-2026	04-2026	03-2026	02-2026	01-2026	12-2025	11-2025	10-2025	09-2025	08-2025	07-2025	06-2025	05-2025	04-2025	03-2025	02-2025	01-2025	12-2024	11-2024	10-2024	09-2024	08-2024	07-2024	06-2024	05-2024	04-2024	03-2024	02-2024	01-2024	12-2023	11-2023	10-2023	09-2023	08-2023
Scotland: Land and Buildings Transaction Tax (Revenue Scotland)3
Returns6
All notifiable returns2		11,530	11,220	9,890	9,810	9,870	8,370	7,910	11,620	10,970	12,130	11,750	11,480	12,040	11,210	10,590	10,180	9,820	7,870	7,910	10,740	11,330	12,060	10,680	11,360	11,550	10,310	10,340	9,860	8,950	7,080	7,280	9,570	9,710	9,940	9,440	10,260
Residential returns		9,730	9,520	8,270	7,920	7,840	6,710	6,380	9,740	9,180	10,100	9,910	9,770	10,150	9,460	8,620	8,090	7,760	6,290	6,380	9,040	9,270	9,870	8,860	9,550	9,680	8,660	8,610	8,180	7,410	5,700	5,980	8,070	8,130	8,490	8,140	8,940
Non-residential returns		1,810	1,710	1,620	1,890	2,030	1,670	1,530	1,880	1,790	2,040	1,840	1,700	1,890	1,750	1,980	2,090	2,060	1,580	1,530	1,700	2,060	2,190	1,820	1,810	1,870	1,650	1,740	1,690	1,550	1,380	1,300	1,500	1,580	1,450	1,300	1,320
Lease returns		410	370	370	430	390	340	320	390	380	440	360	340	390	370	380	370	420	370	360	330	400	430	400	390	420	400	420	420	390	390	330	370	390	430	400	400
Three-year lease review, assignation or termination returns		820	740	710	780	890	810	770	730	780	950	870	770	890	810	1,020	1,000	900	690	760	660	930	940	790	890	870	720	720	650	540	520	560	490	660	480	380	410
Conveyances with Additional Dwelling Supplement declared due		1,740	1,780	1,640	1,560	1,730	1,460	1,310	1,930	1,780	1,890	1,940	1,860	1,950	1,800	1,670	1,610	1,630	1,370	1,330	1,910	2,000	2,120	1,780	1,940	1,960	1,840	1,920	1,790	1,800	1,440	1,370	1,840	1,890	1,900	1,810	1,910
Conveyances with a claim for repayment of ADS		20	60	110	100	120	110	120	210	220	240	300	310	330	280	260	290	250	220	230	310	350	390	340	380	370	360	400	360	300	230	270	310	370	370	340	370
Conveyance returns by consideration band11
All residential conveyances		9,700	9,510	8,270	7,920	7,840	6,700	6,370	9,740	9,180	10,090	9,910	9,770	10,150	9,460	8,610	8,080	7,750	6,290	6,380	9,030	9,270	9,860	8,850	9,550	9,680	8,660	8,610	8,180	7,400	5,700	5,980	8,070	8,120	8,490	8,140	8,940
Residential, up to £145k		2,840	2,850	2,500	2,540	2,610	2,230	2,110	2,940	2,780	3,110	3,080	3,100	3,130	2,890	2,890	2,700	2,640	2,210	2,230	3,010	3,070	3,290	2,960	3,140	3,180	2,840	3,060	2,850	2,770	2,290	2,180	2,880	2,980	3,090	2,910	3,210
Residential, £145k to £250k		3,180	3,070	2,840	2,680	2,500	2,180	2,140	3,220	2,990	3,330	3,160	3,180	3,370	3,120	2,890	2,670	2,520	2,040	2,130	2,840	3,060	3,300	2,940	3,230	3,200	2,940	2,770	2,740	2,450	1,750	2,040	2,640	2,530	2,760	2,680	2,840
Residential, £250k to £325k		1,560	1,510	1,310	1,200	1,240	1,000	940	1,640	1,490	1,590	1,550	1,430	1,600	1,590	1,300	1,220	1,160	870	900	1,380	1,350	1,480	1,310	1,330	1,390	1,320	1,270	1,190	1,010	740	810	1,150	1,060	1,110	1,090	1,280
Residential, £325k to £750k		1,990	1,990	1,520	1,410	1,400	1,220	1,100	1,820	1,780	1,940	1,960	1,930	1,900	1,740	1,460	1,410	1,370	1,090	1,020	1,690	1,660	1,640	1,550	1,700	1,760	1,470	1,420	1,290	1,090	840	880	1,310	1,430	1,410	1,350	1,490
Residential, over £750k		130	100	110	90	90	80	80	120	120	130	160	130	140	120	80	100	70	80	100	120	120	150	100	150	150	100	90	110	80	70	80	90	120	120	110	110
All non-residential conveyances		590	600	550	700	760	520	450	760	630	660	610	590	620	580	590	730	750	520	420	710	730	820	630	530	580	530	600	630	630	470	410	640	530	550	520	500
Non-residential, up to £150k		270	260	260	290	320	220	180	300	240	320	280	250	270	280	300	320	350	250	180	280	320	360	300	250	250	240	270	290	290	210	190	280	250	260	250	270
Non-residential, £150k to £250k		90	100	100	90	100	110	70	110	90	100	80	70	90	70	90	120	90	80	60	100	120	120	90	80	90	80	90	100	90	70	70	100	60	80	90	70
Non-residential, £250k to £350k		50	50	50	70	50	40	30	70	60	50	50	50	50	50	50	60	50	40	30	70	60	60	50	50	50	50	40	50	60	40	40	50	40	40	30	30
Non-residential, over £350k		180	190	150	250	290	160	170	290	230	190	200	220	200	180	160	220	260	160	150	270	240	280	190	160	200	160	200	200	190	160	120	210	180	170	160	140
Tax declared due8
Total LBTT declared due	89.3	92.9	83.4	70.6	72.5	71.7	59.9	60.4	92.4	90.3	87.5	93.4	91.3	102.9	80	68.3	70.3	75	57.7	57.7	86	83.5	84.9	73.7	78.3	88.7	65.7	70.2	71	59.3	51.3	45.3	77.2	68.6	65.3	68	76.5
Total LBTT declared due excluding ADS	63.7	68.2	61.7	51.6	54.4	55.1	44.9	46.1	73.3	70.8	66.7	73.4	72.4	82.9	63.3	52.7	54.8	60.3	44.2	45.9	70.9	67.5	68.3	59.8	63.1	71.6	53.2	56.2	58.4	46.8	40.9	35.1	63.6	53.8	50.8	53.7	62
Residential LBTT declared due	77.4	77.3	68.5	58.8	54.4	52.1	45.6	46.1	65.8	66.9	73	73	69.2	71.7	61.7	52.2	53.2	47.4	42.4	40.4	59.5	60.3	63.8	55.1	63.7	68.3	51.1	51.9	48.2	42.3	33.2	36.4	48.7	54.4	54.7	52.9	57.3
Residential LBTT declared due excluding ADS	52.3	52.9	47.1	40.2	37	36	30.9	31.9	47.3	48.2	52.6	54.1	50.7	52.2	45.4	36.8	38.5	33.7	29.3	29.1	44.7	45	47.9	41.6	48.8	52	38.8	38.1	35.9	30	23.1	26.4	35.7	40.1	40.6	39	42.9
Non-residential LBTT declared due	11.9	15.6	14.9	11.8	18.1	19.6	14.3	14.3	26.6	23.4	14.5	20.4	22.1	31.2	18.3	16.1	17.1	27.6	15.3	17.3	26.5	23.2	21.1	18.7	14.5	20.3	14.7	18.3	22.8	17	18.1	8.9	28.5	14.3	10.6	15.1	19.3
LBTT declared due on leases	1.4	2.7	1.9	2.4	3.9	1.6	3	1.8	2.4	2	2.4	2.1	2.1	6.6	2.4	3.2	3.6	4.4	3.9	3	2.1	2.3	3.1	2.4	2	1.8	2.9	2.5	3.8	2	1.2	2	7.6	2.1	2.1	2.3	2.4
LBTT declared due on three-year lease reviews	0.3	0.5	0.4	0.3	0.4	0.5	0.6	0.5	0.2	0.7	0.1	0.1	0.6	0.2	0.1	0.3	0.2	-0.1	0.3	0.2	0.8	0.5	0.5	0	0.3	0.6	0.1	0	0.3	-0.2	0.2	-0.4	0	0.2	0.1	0.3	0
Conveyance LBTT declared due by consideration band10
All residential conveyances	52.3	52.9	47.1	40.2	37	36	30.9	31.9	47.3	48.2	52.6	54.1	50.7	52.2	45.4	36.8	38.5	33.7	29.3	29.1	44.7	45	47.9	41.6	48.8	52	38.8	38.1	35.9	30	23.1	26.4	35.7	40.1	40.6	39	42.9
Residential, £145k to £250k	2.2	2.5	2.4	2.2	2.1	1.8	1.7	1.7	2.4	2.3	2.5	2.5	2.4	2.6	2.4	2.2	2	1.9	1.6	1.6	2.3	2.5	2.6	2.3	2.6	2.6	2.3	2.1	2.1	1.9	1.3	1.6	2.1	2	2.2	2.1	2.3
Residential, £250k to £325k	5.3	5.7	5.5	4.8	4.4	4.5	3.6	3.5	6	5.5	5.8	5.7	5.3	5.9	5.8	4.8	4.5	4.3	3.2	3.4	5	5	5.5	4.9	5	5.2	4.8	4.7	4.4	3.7	2.7	3.1	4.2	4	4.2	4.2	4.8
Residential, £325k to £750k	32.5	32.9	31.7	24.1	23.2	22.7	20	18.7	29.3	29.4	32.3	33.1	32.8	32.4	27.8	23.7	24.1	22.6	18	16.9	28.1	28.1	28	25.8	29.2	29.4	23.7	23.1	20.7	17.8	13.8	15	22.1	23.6	23.9	22.4	25.5
Residential, over £750k	12.3	11.8	7.6	9.1	7.4	7	5.6	8.1	9.6	10.9	11.9	12.8	10.1	11.3	9.5	6.1	7.9	4.8	6.4	7.2	9.3	9.4	11.8	8.6	12	14.7	7.9	8.1	8.6	6.5	5.3	6.7	7.2	10.4	10.3	10.2	10.4
All non-residential conveyances	10.2	12.4	12.6	9.2	13.8	17.5	10.7	12.1	24	20.7	12	18.2	19.4	24.4	15.8	12.7	13.3	23.3	11	14	23.5	20.4	17.6	16.3	12.2	17.9	11.7	15.8	18.6	15.3	16.7	7.3	20.9	12	8.4	12.5	16.8
Non-residential, up to £150k	0	0.1	0	0.1	0.1	0	0.1	0	0	0	0.1	0	0	0	0	0.1	0.1	0.1	0	0	0	0.1	0.1	0.1	0	0	0	0	0.1	0	0	0	0	0	0	0	0
Non-residential, £150k to £250k	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0	0.1	0.1	0.2	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0.1	0	0.1	0	0.1	0.1	0.1	0.1	0.1
Non-residential, £250k to £350k	0.2	0.2	0.2	0.2	0.3	0.2	0.1	0.1	0.3	0.3	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.2	0.1	0.1	0.3	0.2	0.3	0.2	0.2	0.2	0.2	0.1	0.2	0.2	0.1	0.2	0.2	0.1	0.2	0.1	0.1
Non-residential, over £350k	9.9	12.1	12.3	8.8	13.3	17.2	10.4	11.9	23.5	20.3	11.6	17.9	19.1	24.1	15.5	12.4	12.9	23	10.8	13.8	23.2	20.1	17.1	15.9	12	17.6	11.4	15.5	18.3	15	16.4	7.1	20.6	11.8	8.1	12.2	16.7
Additional Dwelling Supplement3
Net Additional Dwelling Supplement declared due	25.6	24.7	21.7	19	18.2	16.6	15.1	14.3	19.1	19.5	20.8	20	18.9	20	16.7	15.6	15.5	14.7	13.4	11.9	15	16.1	16.6	13.9	15.1	17	12.6	14	12.5	12.6	10.4	10.2	13.5	14.9	14.5	14.3	14.6
Gross Additional Dwelling Supplement declared due	26.4	26.5	24.3	22.5	21.5	20.4	18.6	18.3	25.8	27.2	28	29	27.4	29.1	24.7	23	23.6	21	19.3	17.8	22.3	23.1	24.5	20.2	22.9	24.9	19.9	21.9	19.6	18.2	14.6	15.6	19.1	22.5	22.6	21.5	22.5
Additional Dwelling Supplement repayments claimed	0.8	1.8	2.6	3.5	3.4	3.7	3.5	4	6.7	7.6	7.3	9	8.5	9.2	8	7.4	8.1	6.3	5.9	5.9	7.2	7	7.9	6.3	7.8	7.9	7.3	7.9	7	5.6	4.2	5.4	5.6	7.6	8	7.3	7.9
Wales: Land Transaction Tax (Welsh Revenue Authority)5
All transactions2	4,810	5,410	5,130	4,610	4,330	5,240	4,460	4,010	5,500	5,310	5,930	5,090	5,200	5,190	4,960	4,620	4,290	5,350	4,430	3,850	4,860	5,220	5,670	4,500	5,110	4,880	4,450	4,420	3,900	4,440	3,710	3,200	4,450	4,340	4,600	4,620	4,680
Residential transactions1	4,350	4,860	4,620	4,150	3,860	4,580	3,990	3,600	4,920	4,750	5,370	4,590	4,740	4,640	4,490	4,100	3,790	4,760	3,950	3,440	4,340	4,730	4,870	4,000	4,600	4,320	4,010	3,930	3,320	3,850	3,250	2,790	3,900	3,820	4,050	4,130	4,110
Residential transactions at higher rates	800	1,010	930	810	800	1,110	890	800	1,000	950	1,030	940	820	860	830	810	750	1,010	810	640	830	820	1,020	710	790	780	800	780	680	890	690	610	760	710	800	830	790
Non-residential transactions	460	540	510	450	470	670	470	410	580	560	560	500	460	550	480	510	500	590	480	410	520	500	800	500	510	560	440	500	580	580	470	400	540	520	540	490	570
Total tax due2	31.5	36.8	30.5	30.2	26.5	31.8	27.3	23.6	35.7	32.2	36.7	31.5	32.6	30.7	29.1	27.3	32.5	32.4	23.4	26.1	29.1	28.6	34.4	27.9	28	28.4	32.5	21.6	26.1	26.9	19.6	16.6	25.9	21.9	25.6	24	24.9
Residential tax due1	26.5	28.7	27.5	22.9	21.1	26	22.4	20	27.6	26.4	31.4	26	26.3	25.2	22.9	19.8	20	26.2	20	17.3	20.9	22.6	25.7	20	22.1	22.7	20.3	17.8	14.6	16.4	14.8	12.4	20.5	18.3	19	19.5	18.7
Additional revenue from residential higher rates	8.3	10.2	8.5	7.6	7.1	9.3	8.1	6.9	8.2	8.6	9.8	8.2	7.3	8	6.5	7	6.5	8.4	6.6	5.4	6.2	6.1	8	5.3	5.9	6.1	5.4	5.3	4.7	5.8	4.7	4.4	5.7	5	5.8	5.6	5.2
Non-residential tax due	5	8.1	3	7.3	5.3	5.7	4.9	3.6	8	5.7	5.2	5.5	6.3	5.5	6.1	7.5	12.5	6.2	3.3	8.8	8.2	6	8.8	7.9	5.9	5.7	12.2	3.8	11.5	10.5	4.8	4.2	5.3	3.5	6.6	4.4	6.2
Total property value taxed2	1,256	1,396	1,298	1,185	1,080	1,625	1,140	982	1,438	1,413	1,463	1,381	1,320	1,299	1,252	1,105	1,179	1,871	1,042	1,021	1,250	1,293	1,545	1,165	1,243	1,439	1,211	1,078	1,090	1,223	856	925	1,154	1,026	1,198	1,080	1,114
Residential property value taxed	1,075	1,175	1,140	991	910	1,134	941	838	1,224	1,137	1,297	1,104	1,152	1,101	1,078	918	881	1,143	897	784	1,023	1,106	1,158	943	1,081	1,019	944	892	727	884	718	616	928	874	913	938	920
Non-residential property value taxed	181	221	158	194	170	491	199	143	214	276	166	277	168	198	175	187	298	728	145	237	227	188	387	222	163	421	267	186	363	339	138	309	226	152	285	142	194
Land Transaction Tax payments received	27.7	31.6	28.3	27.4	27.7	28.3	25	21.4	39.5	31.1	34.1	33.3	29.8	34.2	27.2	22.6	37.7	25.9	26.7	20.3	34.8	29.3	34.7	24.3	26.9	39	22.1	26.6	28.2	18.9	15.1	15.5	28.5	23.8	25.8	22.7	26.5
By price band6
Residential transactions by price band7
Residential, up to £180,000	1,680	1,980	1,860	1,700	1,610	1,900	1,770	1,600	1,940	1,960	2,250	1,950	1,950	2,010	1,820	1,880	1,660	2,020	1,830	1,600	1,870	2,030	2,120	1,740	1,930	1,920	1,770	1,830	1,600	1,850	1,610	1,410	1,800	1,790	1,940	1,950	1,980
Residential, £180,001 to £225,000	670	750	650	640	590	680	570	530	710	730	790	700	710	720	670	650	510	710	580	500	630	720	750	640	720	660	550	580	490	530	450	390	540	540	560	540	610
Residential, £225,001 to £250,000	340	400	330	330	280	350	290	270	340	370	420	320	410	330	340	310	290	340	280	230	320	370	370	300	370	310	310	290	260	320	220	200	280	280	290	310	300
Residential, £250,001 to £400,000	1,150	1,220	1,220	1,060	970	1,150	970	800	1,370	1,210	1,300	1,100	1,130	1,130	1,190	930	950	1,200	900	760	1,120	1,160	1,150	890	1,130	970	950	880	700	830	690	570	870	830	890	930	840
Residential, £400,001 to £750,000	460	470	510	390	370	430	350	370	520	440	530	460	480	400	440	310	350	440	330	320	360	410	440	380	420	400	380	300	240	290	260	220	350	330	340	360	330
Residential, £750,001 to £1.5m	50	50	50	40	30	60	30	40	40	50	70	60	60	50	40	30	40	40	40	30	40	40	50	50	40	60	40	40	30	30	20	20	50	40	40	50	50
Residential, over £1.5m		10	10			10			10		10		10	10				10	10				10			10	10			10	10		10	10			10
Residential tax due by price band7
Residential, up to £180,000	2.4	3	3.1	2.5	2.4	3.1	2.9	2.6	2.7	3	3	2.8	2.4	2.8	2.5	2.5	2.5	3.1	2.7	2	2.2	2.1	2.4	1.8	1.9	2	2	2	1.7	2.1	1.7	1.6	1.7	1.8	2.2	2.2	2.1
Residential, £180,001 to £225,000	0.8	1	0.6	0.8	0.8	1	0.8	0.7	1	0.9	0.9	1	0.9	1	0.8	0.8	0.6	0.9	0.9	0.9	0.7	0.7	0.9	0.5	0.9	0.6	0.6	0.6	0.6	0.7	0.6	0.4	0.6	0.6	0.6	0.6	0.7
Residential, £225,001 to £250,000	0.9	1.1	0.8	0.9	0.7	0.8	0.8	0.6	0.7	0.8	1	0.8	0.9	0.8	0.5	0.6	0.7	0.7	0.7	0.5	0.7	0.7	0.8	0.6	0.7	0.6	0.5	0.7	0.7	0.7	0.4	0.4	0.6	0.5	0.7	0.7	0.5
Residential, £250,001 to £400,000	8.1	9	8.3	7.7	6.8	7.7	6.3	5.7	9	8.4	9.1	6.9	7.4	7.6	7.7	6.6	6.3	8.3	6	5	7.1	7.5	7.9	5.9	7.4	6.5	5.9	5.8	4.5	5.2	4.8	3.9	5.6	5.3	5.7	6	5.4
Residential, £400,001 to £750,000	10.5	10.6	11.1	8.2	8.2	9.7	8.1	8.3	11.4	9.7	12.4	10.2	10.1	8.3	9.4	6.7	7.5	9.7	7	6.8	7.5	8.2	9.5	7.7	8.6	8.6	8.1	6	4.9	5.6	5.3	4.5	7.6	6.8	7.2	7.3	6.5
Residential, £750,001 to £1.5m	3.5	3	3	2.3	2.1	3.1	1.9	2.1	2.3	3.1	4.2	3.6	3.9	3.1	2.1	1.8	2.5	2.7	2.1	1.8	2.5	2.7	3	3.1	2.4	3.4	2.4	2.2	1.8	1.4	1.3	0.8	3.2	2.3	2.2	2.5	2.5
Residential, over £1.5m		1.1	0.6			0.6			0.5		0.9		0.6	1.6				0.8	0.7				1.1			0.9	0.7			0.6	0.6		1.1	1			1
Residential property value by price band7
Residential, up to £180,000	205	237	230	209	195	229	219	195	242	243	276	241	242	249	224	229	202	251	222	191	232	250	259	213	238	234	215	220	189	224	194	164	221	214	234	234	244
Residential, £180,001 to £225,000	137	153	133	131	120	139	116	108	144	148	160	142	144	146	135	132	105	144	117	101	130	146	153	131	146	134	113	117	100	109	91	79	109	109	114	109	123
Residential, £225,001 to £250,000	81	95	78	79	68	85	71	63	81	88	100	76	99	80	81	74	70	82	66	56	76	89	87	71	88	74	75	69	62	75	53	47	67	66	69	73	73
Residential, £250,001 to £400,000	365	384	384	336	305	361	303	251	432	380	410	346	353	353	373	292	294	376	279	238	352	366	363	282	354	304	295	278	218	259	216	178	274	260	279	292	263
Residential, £400,001 to £750,000	235	239	256	195	188	220	181	187	269	227	275	239	247	205	226	157	177	229	168	163	184	209	226	192	216	207	197	150	119	148	131	111	182	173	174	184	166
Residential, £750,001 to £1.5m	49	43	45	33	30	50	31	33	37	46	64	54	57	45	32	28	34	42	35	29	38	40	44	48	38	55	37	40	32	27	21	15	49	38	37	42	42
Residential, over £1.5m		23	14			50			18		12		9	24				19	9				26			11	12			42	13		25	13			9
Non-residential transactions by value band8
Non-residential, up to £150,000	140	200	180	150	180	230	180	150	210	200	190	160	170	220	160	170	160	190	160	120	150	170	300	170	190	210	160	190	230	190	170	150	190	200	180	170	200
Non-residential, £150,001 to £225,000	60	50	50	40	50	60	40	30	50	50	50	40	50	60	50	40	50	60	40	50	60	50	70	50	60	50	40	50	50	50	40	40	40	50	50	40	60
Non-residential, £225,001 to £250,000	10	10	20	10	20	10	10	10	20	30	10	20	20	20	10	20	20	20	20	10	10	20	30	10	10	20	10	10	20	20	10	10	10	20	20	30	20
Non-residential, £250,001 to £1m	110	120	100	120	100	170	80	90	110	110	110	110	90	110	100	90	110	120	110	100	110	90	190	100	100	110	90	110	100	120	80	80	120	100	110	100	110
Non-residential, £1m to £2m	10	10	10	20	10	30	20	10	20	20	20	10	10	10	10	20	10	20	10	10	10	10	30	10	20	20	20	20	20	20	10	20	10	20	20	20	20
Non-residential, over £2m	10	20	10	10	20	10	20	10	10	20	10	30	20	20	10	20	20	30	10	20	20	20	30	10	20	20	10	10	30	20	10	10	20	10	20	10	20
New non-residential leases, no premium paid	120	130	140	100	110	150	120	110	150	120	170	140	100	110	140	160	130	150	120	100	150	130	140	140	120	130	110	110	130	160	140	100	140	140	140	130	150
New non-residential leases, premium paid	10	10	10	20	10	20	10	10	10	10	10	10	10	10	10	10	10	10	10	10	10	10	20	10	10	20	10	20	40	10	10	10	10	10	10	10	10
Non-residential tax due by value band4
Non-residential, £250,001 to £1m	1.2	1.5	1.2	1.2	1	1.5	0.9	0.9	1.4	1.1	1.1	1.1	1	1.3	1	1.1	1.5	1.3	1.1	1.1	1	1.1	1.8	0.9	0.9	1.4	1.2	1.1	1.3	1.2	1	1.2	1.2	0.9	1.1	1	1.2
Non-residential, £1m to £2m	0.8	0.8	0.6	1	0.6	1.8	1.3	0.4	1.1	1.1	0.9	0.6	0.7	0.8	0.7	1.1	0.7	1	0.4	0.5	0.7	0.8	1.6	0.7	0.7	1	0.8	1	1.6	1	0.6	0.8	0.6	0.7	0.8	1	0.9
Non-residential, over £2m	0.4	5	0.7	4.4	3.2	1.3	1.4	1.9	4.9	2.8	2.5	2.8	2.2	2.9	3.7	4.7	8.8	3.3	1.5	6.6	5.7	2.4	4.9	5.5	3.6	2.7	9.8	1	8	7.5	2.9	1.9	2.3	1.1	4.1	2	3.5
New non-residential leases (rent)	0.9	0.7	0.5	0.7	0.5	1.1	1.3	0.4	0.6	0.6	0.8	1	2.3	0.4	0.7	0.6	1.6	0.6	0.3	0.5	0.7	1.6	0.3	0.7	0.6	0.7	0.4	0.6	0.4	0.7	0.4	0.4	1.2	0.7	0.5	0.4	0.5
Non-residential property value by value band7
Non-residential, up to £150,000	10	15	13	12	15	18	13	12	16	15	14	11	12	16	11	12	12	14	12	9	11	13	23	12	13	16	11	15	15	14	13	10	14	14	13	13	14
Non-residential, £150,001 to £225,000	11	10	10	7	9	12	7	6	10	10	9	7	10	10	9	8	9	12	8	10	10	9	14	9	11	10	8	9	9	9	7	7	8	9	9	7	10
Non-residential, £225,001 to £250,000	3	2	4	3	4	2	3	2	5	7	3	4	4	4	3	4	4	5	4	2	3	4	7	3	3	4	3	2	4	4	3	3	3	4	4	7	4
Non-residential, £250,001 to £1m	54	60	50	56	45	82	42	44	59	52	52	53	43	56	46	43	58	63	56	48	52	47	86	47	45	57	48	51	50	63	45	44	58	44	48	46	52
Non-residential, £1m to £2m	19	19	20	28	16	46	32	19	30	28	22	21	18	20	19	28	18	32	14	13	18	20	40	18	21	30	25	24	32	28	14	25	18	21	26	24	29
Non-residential, over £2m	84	116	60	87	82		102	60	95	164	65	182	81	91	86	92	197	602	51	156	133	93	217	131	69	303	172	85	253	221	56	220	125	61	185	45	85
New non-residential leases (rent)	95	88	70	95	57	112	118	63	180	148	252	121	154	61	129	140	161	93	56	123	250	147	161	82	68	104	62	102	103	99	65	54	127	95	84	78	104

Latest reading

Total LBTT declared due stood at £89.3m in Aug 2026. That is −3.9% from Jul 2026 and −2.2% from a year earlier. The series on this page is monthly and runs from Apr 2015 to Aug 2026. Source: Scottish Government and Revenue Scotland (data.gov.scot); Welsh Revenue Authority (gov.wales).

Latest: £89.3m; Aug 2026
vs previous period: −3.9%; Jul 2026
vs a year earlier: −2.2%

About this data

Frequently asked questions

What do Scotland LBTT and Wales LTT measure?: They measure property transaction taxes declared payable under Scotland's Land and Buildings Transaction Tax (LBTT) and Wales's Land Transaction Tax (LTT), the devolved replacements for Stamp Duty Land Tax.
How often are LBTT and LTT statistics published?: Revenue Scotland and the Welsh Revenue Authority publish these statistics on a monthly basis, with historical series available in this table since 2015.
What property categories are covered by LBTT and LTT?: Both taxes report returns, transaction counts and tax declared payable across residential sales, non-residential conveyances and commercial lease transactions.
How are tax bands and surcharges tracked in Scotland and Wales?: The table breaks down transactions and tax declared by residential and non-residential value thresholds, including the Additional Dwelling Supplement (ADS) in Scotland and higher residential rates in Wales.