Scottish Housing Market Review Q4 2025
Quarterly bulletin collating a range of previously published statistics on the latest trends in the Scottish housing market.
Part of
3. Residential Land and Buildings Transaction Tax
Provisional estimates indicate that Residential LBTT revenues (excluding Additional Dwelling Supplement) have been higher for most months in 2025-26 than they were in 2024-25, with the latest provisional estimate indicating that £48.2m was raised in November 2025, an annual increase of 7.1% (see Chart 3.1). Between April 2025 and November 2025, cumulative revenue totalled £378.6m, an increase of 8.8% on the corresponding period in 2024, and of 23.4% on the corresponding period of 2023.
Source: Revenue Scotland
Chart 3.2 plots the percentage of total residential returns received where ADS was declared due on a monthly basis between 2023 and 2025. ADS is a flat rate tax on the purchase price of a property which was first introduced in 2016, with the tax rate initially set at 3%, before being increased to 4% in January 2019, to 6% in December 2022 and to 8% in December 2024. There was a significant decline in the share from February 2024 (25%) to April 2025 (19%). In November 2025, it stood at 19%, similar to the levels recorded so far during 2025–26.
Source: Revenue Scotland
Contact
Email: Jake.Forsyth@gov.scot