Land and Buildings Transaction Tax Notifiable Transactions
type: Dataset
conforms to: http://mlcommons.org/croissant/1.0
contact point: ContactPoint
date modified: 2026-08-23T17:49:03.043386
date published: 2026-08-13T12:38:38.998908
description: Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction (conveyance/lease), type of property (residential/non-residential) and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement (ADS) was declared due are provided, including also a breakdown of transactions for which a repayment of ADS was subsequently claimed. ADS was introduced in April 2016 and is only applicable to conveyances. The April 2018 publication is the first monthly publication in which three-year lease reviews, assignations and terminations have been reported as a separate category from other lease transactions. Prior to April 2018, lease assignations and terminations were included with all lease transactions, and three-year lease reviews did not start until 1 April 2018. It is not possible to disaggregate data by total consideration when the data includes lease transactions.
accuracy: The data is extracted from the SETS and is an accurate reflection of what tax payers have declared due at the time of extraction. However, the data may be subject to revisions as detailed below.
comment: Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction, type of property and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement was declared due by month of submission are also provided.
completeness: The data is available to download in the form of an Excel spreadsheet from the Revenue Scotland [website](https://revenue.scot/news-publications/publications/statistics/land-buildings-transaction-tax-statistics-0). The Excel spreadsheet also contains a summary of the contents, commentary and information on related statistics. The data is also available on statistics.gov.scot, the Scottish Government's open data platform for official statistics about Scotland. The platform allows users to find and re-use the data in accessible formats such as web tables, maps, charts and CSV downloads. The site also supports more technical audiences, such as app developers, through API access. Background information on the publication, a note of historical changes to the publication and information on data sources can be found on the Revenue Scotland website. Furthermore, occasionally Revenue Scotland will publish additional LBTT statistics following a request for data from another organisation (e.g. Scottish Government; Scottish Fiscal Commission) and this information can be found on the statistics pages of the Revenue Scotland website.
confidentiality: To protect taxpayer information, appropriate disclosure control methods are applied to Revenue Scotland's published statistics. For example, data is published at aggregate level, and these aggregated data are rounded (e.g. to the nearest 10 transactions and nearest £100,000 of tax).
consistency: Revenue Scotland LBTT statistics have been produced on a consistent basis since introduction in April 2015. However, users should be mindful of the introduction of policy changes (e.g. the introduction of the Additional Dwelling Supplement in April 2016 and changes to the LBTT bands) and/or new types of transaction (e.g. three-year lease reviews from April 2018 onwards) when comparing data over time. From February 2019, data on leases are also no longer disaggregated by property type (non-residential/residential) following feedback from users. Furthermore, the non-residential LBTT bands were changed to reflect the changes introduced in January 2019. Comparisons with other parts of the UK should bear in mind policy differences and the bases on which the statistics are produced (Revenue Scotland data are reported based on the date of receipt of the original tax return).
geographical coverage: S92
license id: uk-ogl
next update: 2026-09-11
quality management: Data is extracted from the Scottish Electronic Tax System (SETS). The data is extracted and statistical tables produced via a fully automated process, ensuring the statistics are produced on a consistent basis each month. In addition to compliance checks carried out by staff in the Revenue Scotland tax teams, statistical quality assurance checks are carried out before publication of statistics. For example: * The statistical tables are checked for internal consistency and compared with the previous month's publication to ensure that revisions are reasonable; * The data are inspected visually and outliers are investigated; * The data extracted from SETS (from which the statistical tables are built) is reconciled with data extracted from finance systems to check that what tax payers have been billed for is consistent with what they have declared due; * The data extracted from SETS is checked for internal consistency, e.g. the tax declared due is consistent with the consideration declared and any reliefs claimed.
reference period: PeriodOfTime
  end date: 2026
  start date: 2015
timeliness: Data is published monthly, generally in the month after the end of the reference period. The exact publication date is announced on the Revenue Scotland website, typically two months in advance of publication.
uniqueness: Not assessed
update frequency: monthly
validity: The coverage of the data has been extended to meet user needs. For example, in response to feedback from users of Revenue Scotland statistics, breakdowns of residential and non-residential conveyance transactions by tax bands were added, along with separate data on leases, and data on the Additional Dwelling Supplement following its introduction in April 2016.
will be updated: true
included in data catalog: CKAN
keywords: Economy
license: https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
record set: records

Revenue Scotland
type: Organization
contact point: ContactPoint
  contact type: customer service

Type of Property
type: Field
data type: Text
source:
  extract:
    column: Type of Property

https://admin.data.gov.scot/dataset/7cb7c6e4-936d-4b4a-b7d5-03c4e654fc08/resource/35764295-3119-4b38-972a-ba1f607a8ccd
type: FileObject
description: Data file for Land and Buildings Transaction Tax Notifiable Transactions
comment: Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction, type of property and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement was declared due by month of submission are also provided.
dictionary: Column
  column: Units
  type: text
dictionary: Column
  column: GeographyName
  type: text
dictionary: Column
  column: Total Consideration
  type: text
dictionary: Column
  column: Measurement
  type: text
dictionary: Column
  column: DateCode
  type: text
dictionary: Column
  column: Value
  type: int
dictionary: Column
  column: Type of Transaction
  type: text
dictionary: Column
  column: Type of Property
  type: text
dictionary: Column
  column: GeographyType
  type: text
dictionary: Column
  column: GeographyCode
  type: text
encoding format: CSV

GeographyType
type: Field
data type: Text
source:
  extract:
    column: GeographyType

GeographyName
type: Field
data type: Text
source:
  extract:
    column: GeographyName

Measurement
type: Field
data type: Text
source:
  extract:
    column: Measurement

Units
type: Field
data type: Text
source:
  extract:
    column: Units

Type of Transaction
type: Field
data type: Text
source:
  extract:
    column: Type of Transaction

Value
type: Field
data type: Integer
source:
  extract:
    column: Value

Total Consideration
type: Field
data type: Text
source:
  extract:
    column: Total Consideration

DateCode
type: Field
data type: Text
source:
  extract:
    column: DateCode

GeographyCode
type: Field
data type: Text
source:
  extract:
    column: GeographyCode