Iniquitous property tax is putting our market at risk

It has been yet another bumper month in property revenues in Scotland. Between April 2025 and March 2026 the Scottish Government raised £757 million from Land and Buildings Transaction Tax (LBTT), which was a 15.2 per cent annual increase on the same period the previous year.

It has been yet another bumper month in property revenues in Scotland. Between April 2025 and March 2026 the Scottish government raised £757 million from Land and Buildings Transaction Tax (LBTT), which was a 15.2 per cent annual increase on the same period the previous year.

This is £2,073,972 collected from homebuyers for every day of the year and is £100.1m higher than the figure for the previous 12 months.

Of the £757m taxes raised £232m were from the Additional Dwelling Supplement (ADS) which is charged to property investors, landlords, and second home buyers. This is 34.6 per cent of the total raised and is £59.6m higher than the previous year.