Research and Briefings

The SPF's analysis of Revenue Scotland's data on Land and Buildings Transaction Tax revenue, including a breakdown of residential, non-residential and additional dwellings supplement payments.

Our analysis of the latest commercial property sales data from Registers of Scotland.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

The SPF’s analysis of the latest commercial property sales figures has shown that sales recovered in Q3 compared to the record lows of Q2 2020.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

The SPF’s analysis of the latest commercial property sales figures show sales fell to their lowest level in over a decade in Q2 2020.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

SPF's monthly analysis of the most recent Land and Buildings Transaction Tax (LBTT) data from Revenue Scotland covering residential and non-residential LBTT, and the Additional Dwellings Supplement.

An SPF survey of commercial property owners to identify landlord and tenant responses to the economic emergency caused by COVID-19 and to examine the business conditions facing owners and investors.