Question reference: S6W-25963
- Asked by: Richard Leonard, MSP for Central Scotland, Scottish Labour
- Date lodged: 4 March 2024
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Current status: Answered by Tom Arthur on 13 March 2024
Question
To ask the Scottish Government what research it or its agencies have undertaken regarding the current rates of the Land and Buildings Transaction Tax (LBTT), including the Additional Dwelling Supplement, and whether it will make the findings of any such research publicly available.
Answer
Revenue Scotland publish monthly data for Land and Buildings Transaction Tax (LBTT) which sets out the number and value of transactions for residential LBTT, the Additional Dwelling Supplement (ADS) and non-residential leases and conveyances. These publications can be found on Revenue Scotland's website at the following link: Monthly LBTT Statistics | Revenue Scotland
Revenue Scotland also publish an Annual Summary of Trends in the Devolved Taxes which sets out detailed data and commentary for LBTT and Scottish Landfill Tax (SLfT). The latest publication covering 2022-23 was published in November 2023 and can be found at the following link: Annual Summary of Trends in the Devolved Taxes 2022/23 | Revenue Scotland