Written Question · S6W-02600 · Session 6
How many properties have been the subject of a payment of Land and Buildings Transaction Tax (LBTT) in each year since its introduction, al…
The question
To ask the Scottish Government how many properties have been the subject of a payment of Land and Buildings Transaction Tax (LBTT) in each year since its introduction, also broken down by local authority area.
The answer
Revenue Scotland, in its role as Scotland’s fully devolved tax collection and management authority, regularly publishes data on its website regarding the number of property conveyances and non-residential leases subject to Land and Buildings Transaction Tax (LBTT). These are available at https://revenue.scot/news-publications/publications/statistics .
Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes 2019-20 provides an overview of LBTT returns related to conveyances, leases and lease reviews received from 1 April 2015 to 31 March 2020. This includes estimates for residential and non-residential conveyances at a sub-Scotland level.
In particular, Figure 16 of this publication includes an estimate of the number of residential conveyance returns received, by local authority area and year, while Figure 21 gives an estimate of the number of non-residential conveyances received by Nomenclature of Territorial Units for Statistics (NUTS) 2 area and year. Local authority level estimates of non-residential conveyances are not provided to minimise the risk of disclosing protected taxpayer information.
In addition, Revenue Scotland’s monthly LBTT publication provides Scotland-level information on the number of residential and non-residential LBTT returns, including leases, received by month of submission.
Revenue Scotland’s Annual Summary of Trends in the Devolved Taxes 2019-20 provides an overview of LBTT returns related to conveyances, leases and lease reviews received from 1 April 2015 to 31 March 2020. This includes estimates for residential and non-residential conveyances at a sub-Scotland level.
In particular, Figure 16 of this publication includes an estimate of the number of residential conveyance returns received, by local authority area and year, while Figure 21 gives an estimate of the number of non-residential conveyances received by Nomenclature of Territorial Units for Statistics (NUTS) 2 area and year. Local authority level estimates of non-residential conveyances are not provided to minimise the risk of disclosing protected taxpayer information.
In addition, Revenue Scotland’s monthly LBTT publication provides Scotland-level information on the number of residential and non-residential LBTT returns, including leases, received by month of submission.
In the Official Report
No contribution in the Official Report cites S6W-02600 by reference.