Sales are up 24 per cent year-on-year

which have seen a decline in sales from November to January, compared to the previous three months, are Aberdeen City and Aberdeenshire.

In Aberdeen City sales have fallen by 11 per cent in this time period, as a result of the oil crisis and the large proportion of expensive detached homes in the city which are hit hardest by the LBBT.

“Scottish house prices have also been on the move, rising 0.8 per cent (£1,346) this month, almost triple the 0.3 percent (£492) uplift seen in December.

“January marks the sixth consecutive month of year-onyear growth in house prices, as the market finds a sturdy footing, putting the shaky start to 2015 behind it.

“The boost in property values has been driven by improving economic conditions, with employment in Scotland at an all- time high. However, this stability may be under threat if the effects of the impending LBTT surcharge mirror those seen with the introduction of the original tax.

“There could soon be a swift peak in prices as investors rush to buy before the surcharge comes into force, followed by a dip in home values after the implementation of the surcharge.

“Stirling has seen the most significant upswing in house prices of any area, with double digit annual growth. The value of a typical home in Stirling has soared 13.5% (£ 24,508) yearon-year. This advance has been fuelled by Stirling Council’s programme to build 210 new properties in the area, with an additional investment of £ 9 million planned for 2016.