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[this is a data cube dataset] A data cube dataset in folders : Economy, Revenue Scotland

Land and Buildings Transaction Tax Notifiable Transactions

Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction, type of property and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement was declared due by month of submission are also provided.

View as a spreadsheet
Dimensions
Dimension
Value
Measure Type
  1. Count
Reference Period
  1. 2015-04
  2. 2015-05
  3. 2015-06
  4. 2015-07
  5. 2015-08
  6. 2015-09
  7. 2015-10
  8. 2015-11
  9. 2015-12
  10. 2016-01
  11. 2016-02
  12. 2016-03
  13. 2016-04
  14. 2016-05
  15. 2016-06
  16. 2016-07
  17. 2016-08
  18. 2016-09
  19. 2016-10
  20. 2016-11
  21. 2016-12
  22. 2017-01
  23. 2017-02
  24. 2017-03
  25. 2017-04
  26. 2017-05
  27. 2017-06
  28. 2017-07
  29. 2017-08
  30. 2017-09
  31. 2017-10
  32. 2017-11
  33. 2017-12
  34. 2018-01
  35. 2018-02
  36. 2018-03
  37. 2018-04
  38. 2018-05
  39. 2018-06
  40. 2018-07
  41. 2018-08
  42. 2018-09
  43. 2018-10
  44. 2018-11
  45. 2018-12
  46. 2019-01
  47. 2019-02
Total Consideration
  1. >150 to 250 Thousand Pounds
  2. >250 to 350 Thousand Pounds
  3. All
  4. 0 to 145 Thousand Pounds
  5. >145 to 250 Thousand Pounds
  6. >250 to 325 Thousand Pounds
  7. >325 to 750 Thousand Pounds
  8. >750 Thousand Pounds
  9. 0 to 150 Thousand Pounds
  10. >350 Thousand Pounds
  11. Not Applicable
Type Of Property
  1. All
  2. Non-residential
  3. Residential
Type Of Transaction
  1. All
  2. Conveyance
  3. Conveyance with ADS declared due
  4. Conveyance with claim for repayment of ADS
  5. Lease
  6. Three-year lease review, assignation or termination
Reference Area
(showing types of area available in these data)
  1. Countries
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CSVN-Triples
About the Dataset
Contact
Publisher
Revenue Scotland
Creator
Revenue Scotland
In folders
License
Issued
22/03/2018
Modified
22/03/2019
Next update due
Monthly - April 2019
Description

Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction (conveyance/lease), type of property (residential/non-residential) and total consideration.

LBTT notifiable transactions in which Additional Dwelling Supplement (ADS) was declared due are provided, including also a breakdown of transactions for which a repayment of ADS was subsequently claimed.

ADS was introduced in April 2016 and is only applicable to conveyances.

The April 2018 publication is the first monthly publication in which three-year lease reviews, assignations and terminations have been reported as a separate category from other lease transactions. Prior to April 2018, lease assignations and terminations were included with all lease transactions, and three-year lease reviews did not start until 1 April 2018.

It is not possible to disaggregate data by total consideration when the data includes lease transactions.

Details
Confidentiality Policy

To protect taxpayer information, appropriate disclosure control methods are applied to Revenue Scotland’s published statistics. For example, data is published at aggregate level, and these aggregated data are rounded (e.g. to the nearest 10 transactions and nearest £100,000 of tax).

Quality Management

Data is extracted from the Scottish Electronic Tax System (SETS). The data is extracted and statistical tables produced via a fully automated process, ensuring the statistics are produced on a consistent basis each month.

In addition to compliance checks carried out by staff in the Revenue Scotland tax teams, statistical quality assurance checks are carried out before publication of statistics. For example:

  • The statistical tables are checked for internal consistency and compared with the previous month’s publication to ensure that revisions are reasonable;

  • The data are inspected visually and outliers are investigated;

  • The data extracted from SETS (from which the statistical tables are built) is reconciled with data extracted from finance systems to check that what tax payers have been billed for is consistent with what they have declared due;

  • The data extracted from SETS is checked for internal consistency, e.g. the tax declared due is consistent with the consideration declared and any reliefs claimed.

  • Accuracy and Reliability

    The data is extracted from the SETS and is an accurate reflection of what tax payers have declared due at the time of extraction. However, the data may be subject to revisions as detailed below.

    Coherence and Comparability

    Revenue Scotland LBTT statistics have been produced on a consistent basis since introduction in April 2015. However, users should be mindful of the introduction of policy changes (e.g. the introduction of the Additional Dwelling Supplement in April 2016 and changes to the LBTT bands) and/or new types of transaction (e.g. three-year lease reviews from April 2018 onwards) when comparing data over time.

    From February 2019, data on leases are also no longer disaggregated by property type (non-residential/residential) following feedback from users. Furthermore, the non-residential LBTT bands were changed to reflect the changes introduced in January 2019.

    Comparisons with other parts of the UK should bear in mind policy differences and the bases on which the statistics are produced (Revenue Scotland data are reported based on the date of receipt of the original tax return).

    Accessibility and Clarity

    The data is available to download in the form of an Excel spreadsheet from the Revenue Scotland website. The Excel spreadsheet also contains a summary of the contents, commentary and information on related statistics.

    The data is also available on statistics.gov.scot, the Scottish Government’s open data platform for official statistics about Scotland. The platform allows users to find and re-use the data in accessible formats such as web tables, maps, charts and CSV downloads. The site also supports more technical audiences, such as app developers, through API access.

    Background information on the publication, a note of historical changes to the publication and information on data sources can be found on the Revenue Scotland website. Furthermore, occasionally Revenue Scotland will publish additional LBTT statistics following a request for data from another organisation (e.g. Scottish Government; Scottish Fiscal Commission) and this information can be found on the statistics pages of the Revenue Scotland website.

    Relevance

    The coverage of the data has been extended to meet user needs. For example, in response to feedback from users of Revenue Scotland statistics, breakdowns of residential and non-residential conveyance transactions by tax bands were added, along with separate data on leases, and data on the Additional Dwelling Supplement following its introduction in April 2016.

    Timeliness and Punctuality

    Data is published monthly, generally in the month after the end of the reference period.

    The exact publication date is announced on the Revenue Scotland website, typically two months in advance of publication.

    Revisions

    Taxpayers have 30 days to submit a return after the effective date of transaction (usually the date of completion of the conveyancing process). Figures reported relate to the date on which a return was originally created via the Revenue Scotland online portal or on which a paper return was received by the Registers of Scotland, not the date of the transaction.

    Taxpayers may amend returns online up to 12 months after the filing date. In addition, other changes may occur over a longer time period – for example, as a result of a reclaim of the Additional Dwelling Supplement (typically within around 18 months) or as a result of an inquiry. Where amendments have been made, these are applied to the figures for the month in which the original return was received.

    Consequently, figures are provisional for at least eighteen months.

    URI

    This is a linked data resource: it has a permanent unique uri at which both humans and machines can find it on the Internet, and which can be used an identifier in queries on our SPARQL endpoint.

    http://statistics.gov.scot/data/land-and-buildings-transaction-tax-notifiable-transactions
    Dimensions Linked Data

    A linked data-orientated view of dimensions and values

    Dimension Locked Value
    Reference Area
    http://purl.org/linked-data/sdmx/2009/dimension#refArea
    (not locked to a value)
    Reference Period
    http://purl.org/linked-data/sdmx/2009/dimension#refPeriod
    (not locked to a value)
    Total Consideration
    http://statistics.gov.scot/def/dimension/totalConsideration
    (not locked to a value)
    Type Of Property
    http://statistics.gov.scot/def/dimension/typeOfProperty
    (not locked to a value)
    Type Of Transaction
    http://statistics.gov.scot/def/dimension/typeOfTransaction
    (not locked to a value)
    Measure Type
    http://purl.org/linked-data/cube#measureType
    (not locked to a value)
    Graphs

    Linked Data is stored in graphs. We keep dataset contents (the data) separately from the metadata, to make it easier for you to find exactly what you need.

    The data in this dataset are stored in the graph: http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions

    The data structure definition for this data cube dataset is stored in the same graph as the data: http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions

    All other metadata about this dataset are stored in the graph: http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions/metadata

    Linked Data Resources

    A breakdown by type of the 798 resources in this dataset's data graph.

    Resource type Number of resources
    Collection 2
    Component specification 8
    Data set 1
    Data structure definition 1
    Observation 786
    All metadata
    In Graph http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions/metadata
    Accessibility and Clarity http://statistics.gov.scot/def/statistical-quality/accessibility-and-clarity
    The data is available to download in the form of an Excel spreadsheet from the Revenue Scotland [website]( https://www.revenue.scot/about-us/publications/statistics/land-and-buildings-transaction-tax-statistics-0#overlay-context=about-us/publications/statistics). The Excel spreadsheet also contains a summary of the contents, commentary and information on related statistics. The data is also available on statistics.gov.scot, the Scottish Government’s open data platform for official statistics about Scotland. The platform allows users to find and re-use the data in accessible formats such as web tables, maps, charts and CSV downloads. The site also supports more technical audiences, such as app developers, through API access. Background information on the publication, a note of historical changes to the publication and information on data sources can be found on the Revenue Scotland website. Furthermore, occasionally Revenue Scotland will publish additional LBTT statistics following a request for data from another organisation (e.g. Scottish Government; Scottish Fiscal Commission) and this information can be found on the statistics pages of the Revenue Scotland website. xsd:string
    Accuracy and Reliability http://statistics.gov.scot/def/statistical-quality/accuracy-and-reliability
    The data is extracted from the SETS and is an accurate reflection of what tax payers have declared due at the time of extraction. However, the data may be subject to revisions as detailed below. xsd:string
    Comment rdfs:comment http://www.w3.org/2000/01/rdf-schema#comment
    Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction, type of property and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement was declared due by month of submission are also provided. xsd:string
    Comparability and Coherence http://statistics.gov.scot/def/statistical-quality/comparability-and-coherence
    Revenue Scotland LBTT statistics have been produced on a consistent basis since introduction in April 2015. However, users should be mindful of the introduction of policy changes (e.g. the introduction of the Additional Dwelling Supplement in April 2016 and changes to the LBTT bands) and/or new types of transaction (e.g. three-year lease reviews from April 2018 onwards) when comparing data over time. From February 2019, data on leases are also no longer disaggregated by property type (non-residential/residential) following feedback from users. Furthermore, the non-residential LBTT bands were changed to reflect the changes introduced in January 2019. Comparisons with other parts of the UK should bear in mind policy differences and the bases on which the statistics are produced (Revenue Scotland data are reported based on the date of receipt of the original tax return). xsd:string
    Confidentiality http://statistics.gov.scot/def/statistical-quality/confidentiality
    To protect taxpayer information, appropriate disclosure control methods are applied to Revenue Scotland’s published statistics. For example, data is published at aggregate level, and these aggregated data are rounded (e.g. to the nearest 10 transactions and nearest £100,000 of tax). xsd:string
    Contact email http://publishmydata.com/def/dataset#contactEmail
    mailto:statistics@revenue.scot
    Creator dcterms:creator http://purl.org/dc/terms/creator
    Revenue Scotland http://statistics.gov.scot/id/organisation/revenue-scotland
    Date Issued dcterms:issued http://purl.org/dc/terms/issued
    March 22, 2018 18:08 xsd:dateTime
    Date Modified dcterms:modified http://purl.org/dc/terms/modified
    March 22, 2019 09:32 xsd:dateTime
    Description dcterms:description http://purl.org/dc/terms/description
    Land and Buildings Transaction Tax (LBTT) notifiable transactions by month of submission, type of transaction (conveyance/lease), type of property (residential/non-residential) and total consideration. LBTT notifiable transactions in which Additional Dwelling Supplement (ADS) was declared due are provided, including also a breakdown of transactions for which a repayment of ADS was subsequently claimed. ADS was introduced in April 2016 and is only applicable to conveyances. The April 2018 publication is the first monthly publication in which three-year lease reviews, assignations and terminations have been reported as a separate category from other lease transactions. Prior to April 2018, lease assignations and terminations were included with all lease transactions, and three-year lease reviews did not start until 1 April 2018. It is not possible to disaggregate data by total consideration when the data includes lease transactions. xsd:string
    Graph http://publishmydata.com/def/dataset#graph
    http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions
    Has a SPARQL endpoint at void:sparqlEndpoint http://rdfs.org/ns/void#sparqlEndpoint
    http://statistics.gov.scot/sparql
    http://publishmydata.com/def/dataset#nextUpdateDue http://publishmydata.com/def/dataset#nextUpdateDue
    Monthly - April 2019 xsd:string
    In folder http://publishmydata.com/def/ontology/folder/inFolder
    Economy http://statistics.gov.scot/def/concept/folders/themes/economy
    Revenue Scotland http://statistics.gov.scot/def/concept/folders/organisations/revenue-scotland
    Label rdfs:label http://www.w3.org/2000/01/rdf-schema#label
    Land and Buildings Transaction Tax Notifiable Transactions xsd:string
    License dcterms:license http://purl.org/dc/terms/license
    http://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/
    Publisher dcterms:publisher http://purl.org/dc/terms/publisher
    Revenue Scotland http://statistics.gov.scot/id/organisation/revenue-scotland
    Quality Management http://statistics.gov.scot/def/statistical-quality/quality-management
    Data is extracted from the Scottish Electronic Tax System (SETS). The data is extracted and statistical tables produced via a fully automated process, ensuring the statistics are produced on a consistent basis each month. In addition to compliance checks carried out by staff in the Revenue Scotland tax teams, statistical quality assurance checks are carried out before publication of statistics. For example: 1. The statistical tables are checked for internal consistency and compared with the previous month’s publication to ensure that revisions are reasonable; 2. The data are inspected visually and outliers are investigated; 3. The data extracted from SETS (from which the statistical tables are built) is reconciled with data extracted from finance systems to check that what tax payers have been billed for is consistent with what they have declared due; 4. The data extracted from SETS is checked for internal consistency, e.g. the tax declared due is consistent with the consideration declared and any reliefs claimed. xsd:string
    References dcterms:references http://purl.org/dc/terms/references
    http://statistics.gov.scot/help http://statistics.gov.scot/help
    Relevance http://statistics.gov.scot/def/statistical-quality/relevance
    The coverage of the data has been extended to meet user needs. For example, in response to feedback from users of Revenue Scotland statistics, breakdowns of residential and non-residential conveyance transactions by tax bands were added, along with separate data on leases, and data on the Additional Dwelling Supplement following its introduction in April 2016. xsd:string
    Revisions http://statistics.gov.scot/def/statistical-quality/revisions
    Taxpayers have 30 days to submit a return after the effective date of transaction (usually the date of completion of the conveyancing process). Figures reported relate to the date on which a return was originally created via the Revenue Scotland online portal or on which a paper return was received by the Registers of Scotland, not the date of the transaction. Taxpayers may amend returns online up to 12 months after the filing date. In addition, other changes may occur over a longer time period – for example, as a result of a reclaim of the Additional Dwelling Supplement (typically within around 18 months) or as a result of an inquiry. Where amendments have been made, these are applied to the figures for the month in which the original return was received. Consequently, figures are provisional for at least eighteen months. xsd:string
    Theme dcat:theme http://www.w3.org/ns/dcat#theme
    Economy http://statistics.gov.scot/def/concept/folders/themes/economy
    Revenue Scotland http://statistics.gov.scot/def/concept/folders/organisations/revenue-scotland
    Timeliness and Punctuality http://statistics.gov.scot/def/statistical-quality/timeliness-and-punctuality
    Data is published monthly, generally in the month after the end of the reference period. The exact publication date is announced on the Revenue Scotland website, typically two months in advance of publication. xsd:string
    Title dcterms:title http://purl.org/dc/terms/title
    Land and Buildings Transaction Tax Notifiable Transactions xsd:string
    Type rdf:type http://www.w3.org/1999/02/22-rdf-syntax-ns#type
    Data set http://purl.org/linked-data/cube#DataSet
    Dataset http://publishmydata.com/def/dataset#Dataset
    http://publishmydata.com/def/dataset#LinkedDataset
    In Graph http://statistics.gov.scot/graph/land-and-buildings-transaction-tax-notifiable-transactions
    Structure qb:structure http://purl.org/linked-data/cube#structure
    http://statistics.gov.scot/data/structure/land-and-buildings-transaction-tax-notifiable-transactions http://statistics.gov.scot/data/structure/land-and-buildings-transaction-tax-notifiable-transactions
    Type rdf:type http://www.w3.org/1999/02/22-rdf-syntax-ns#type
    Data set http://purl.org/linked-data/cube#DataSet
    Machine-readable formats

    In addition to this bookmarkable html page, this dataset metadata is also available for our robot customers in the following machine-readable formats. Please refer to the API documentation for more details.

    dataset metadata JSON RDF/XML Turtle N-Triples Atom