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Publication - Research and analysis

Scottish Housing Market Review: Q2 2025

Published
17 July 2025
From
Cabinet Secretary for Housing
Directorate
Tackling Child Poverty and Social Justice Directorate, +1 more … Local Government and Housing Directorate
Topic
Housing
ISBN
9781836919230

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

The provisional estimate for Residential Land and Buildings Transaction Tax (LBTT) revenue excluding the Additional Dwelling Supplement (ADS) in 2024-25 was £484.7m. This was an increase of 14.8% on 2023-24 and 4.1% on 2022-23. Growth in number of sales and average house prices in Scotland contributed to increased revenue. The latest provisional data shows LBTT revenue across April and May 2025 was slightly up (1.8%) on the same months in 2024.

Chart 3.1 Residential LBTT revenue (excluding ADS), £ millions (Monthly data, to May 2025)
Chart 3.1 plots monthly residential LBTT revenue (excluding ADS) for the period 2022-23 to 2025-26.

Source: Revenue Scotland

Chart 3.2 plots the percentage of total residential returns received where ADS was declared due on a monthly basis between 2022 and 2025. The share has generally trended somewhat lower in 2022.

Chart 3 . 2 Percentage of residential returns received where ADS was declared due (Monthly data, to May 2025)
Chart 3.2 plots the percentage of residential returns received where ADS was declared due on a monthly basis for the period 2022-23 to 2025-26.

Source: Revenue Scotland

Contact

Email: Jake.forsyth@gov.scot

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