Money raised by the Scottish Government’s Stamp Duty replacement has fallen in Aberdeen and Aberdeenshire.
Figures released by Revenue Scotland showed Land and Buildings Transaction Tax (LBTT) revenues fell by 23% in Aberdeen City, a decrease of about ÂŁ4million.
In Aberdeenshire, LBTT tax-take fell by a higher margin – 33%, a decrease of ÂŁ6million.
The drop has happened between 2015/16 and 20117/18.
According to the tax authority’s first “Annual Summary of Trends” property tax-take in the north-east contrasted with Scotland as a whole where, since 2015/16, revenue has increased by 29%.
The only other local authority to record a similar trend was Clackmannanshire.
Last night the Scottish Tories claimed the replacement of Stamp Duty by LBTT had not helped a situation caused by a slowing of the property market as a result of the oil price downturn.
Gordon MP Colin Clark said: “It is clear that the oil downturn had a severe impact on the property market in the north-east.
“But the introduction of LBTT will have done nothing to help.
“The increased cost of transactions, particularly at the higher end, served only to slow down the market.
“This area is disproportionately hit by LBTT, higher business rates and council tax – it is clear the SNP sees the north-east as a cash cow.”
The report found that Edinburgh City accounted for 30 to 33% of residential LBTT in each of the last three years. No other local authority has accounted for more than 9% in any year.
Chief executive of Revenue Scotland, Elaine Lorimer, said the report marked the culmination of extensive work by Revenue Scotland to provide users of Revenue Scotland’s statistics with more detailed insight into revenue from the devolved taxes.