"Tax revenue remains dependent on the purchase of additional dwellings and the Edinburgh prime market"

"Stamp duty continues to be an important revenue raiser for the Treasury despite static sales and the abolition of stamp duty for many first-time buyers."

"A lack of mainstream supply has led to a drop in activity. The prime market continues to suffer from the impact of LBTT and fewer properties are being launched this year"

"The punitive rates of LBTT are now impacting the million pound market. However, this market is no longer heavily concentrated in Edinburgh and Aberdeen, with more activity in the west and other regional locations"

"The market above £750,000 is struggling to adjust to LBTT, which is heavily reliant on the top end of the market and sales in Edinburgh. Future Government targets will not be achieved unless there is a significant change in rates"

"Snapshot of how April's new Land and Building Transaction Tax is likely to affect the Scottish market."