Question reference: S6W-19435
- Asked by: Miles Briggs, MSP for Lothian, Scottish Conservative and Unionist Party
- Date lodged: 23 June 2023
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Current status: Answered by Tom Arthur on 29 June 2023
Question
To ask the Scottish Government how much has been raised from Land and Buildings Transaction Tax (LBTT) in each year since its introduction, broken down by local authority area.
Answer
As the tax authority with responsibility for the collection and management of Scotland’s devolved taxes, Revenue Scotland publishes monthly and annual data on its website regarding the number of property conveyances and non-residential leases subject to the Land and Buildings Transaction Tax (LBTT) and the associated tax liabilities. These are available at https://revenue.scot/news-publications/publications/statistics .
Local authority level data is published on an annual basis, as part of Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes. The report for 2021-22, which provides data for the period from 1 April 2015 to 31 March 2022, is available at: https://revenue.scot/news-publications/publications/statistics/annual-summary-trends-devolved-taxes-2021-22 . The report for 2022-2023 is due to be published in late 2023.
In particular, the figures and tables file of this publication at 'Figure 12' includes estimates of residential LBTT payable, broken down by year and local authority area.
For non-residential LBTT, 'Figure 17' sets out revenue data by year and by Nomenclature of Territorial Units (NUTS 2) areas. Local authority level data is not used for non-residential LBTT statistics to minimise the risk of disclosing protected taxpayer information.