Stamp-duty replacement tax raises £315.3m so far
Scotland's stamp-duty replacement has raised two-thirds of expected revenues in its first nine months, according to the latest figures.
The Scottish Government estimated the new residential land and buildings transaction tax (LBTT) would raise £235 million for the year 2015-16.
Official figures show £156.7 million was collected by new tax body Revenue Scotland for residential property transactions between April 1 and December 31 2015.
Revenue from non-residential sales was £158.6 million over the same period against a forecast of £146 million for the year.
Combining residential and non-residential transactions, £315.3 million of LBTT has been collected against a forecast of £381 million for the year.
The Scottish Government said LBTT revenues remained "firmly on track" with overall devolved tax revenues in line with forecasts.
Deputy First Minister John Swinney praised Revenue Scotland for reaching the "pivotal milestone" of its 100,000th tax return.
He said: "Our objective has always been to make sure that first-time buyers have the greatest possible chance to enter the housing market.
"LBTT was one of the first Scottish taxes collected in 300 years and these figures show that more than 40,000 home buyers have benefited since it was introduced.
"This means that 93% of home buyers have paid less tax than they would have done under UK stamp duty land tax, or paid no tax at all."
He highlighted a recent Bank of Scotland review which said LBTT had helped home movers save money and encouraged more transactions.
"Where we have the freedom to shape a taxation system that is fair and proportionate to the ability to pay, we have created one that is progressive and supports those who most need it," Mr Swinney added.