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Publication - Research and analysis

Scottish Housing Market Review: Q1 2025

Published
11 April 2025
From
Minister for Housing, +1 more … Cabinet Secretary for Social Justice
Directorate
Tackling Child Poverty and Social Justice Directorate, +1 more … Local Government and Housing Directorate
Topic
Housing
ISBN
9781836915065

Quarterly bulletin collating a range of previously published statistics on the latest trends in the Scottish housing market.

Part of

View supporting documents Supporting documents

3. Residential Land and Buildings Transaction Tax

Residential Land and Buildings Transaction Tax (LBTT) revenue excluding the Additional Dwelling Supplement (ADS) increased annually by 11.7% in 2022-23 and then fell by 9.3% in 2023-24. So far in 2024-25, sales and house prices have been rising which has driven up residential LBTT revenue. Provisional estimates indicate that the total revenue payable from April to February was £451 million, 15% higher than the corresponding period in 2023-24, and 67% higher than in the corresponding months of 2019-20, prior to the pandemic.

Chart 3.1 Residential LBTT revenue (excluding ADS), £ millions (Monthly data, to February 2025)
monthly residential LBTT revenue for the period 2022 to 2025.

Source: Revenue Scotland

Contact

Email: jake.forsyth@gov.scot

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