Land Transaction Tax statistics, by local authority, transaction type, measure and effective year

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Standard shorthand is used in this table: [k] = low figure.

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Data valuesData descriptionPeriodLocal authority areaTransaction type
[k]Tax due (£ million)Year ending 31 March 2019Neath Port TalbotRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2021Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2020Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 December 2019Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2024Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2024Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 December 2020Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2021Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2021Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 September 2024Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2025Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2019Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 September 2020Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 September 2021Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2021Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 December 2024Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2022Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2019Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 September 2019Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2025Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2019Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 31 March 2019Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 31 December 2021Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 31 December 2021Merthyr TydfilRevenue from main rate
[k]Tax due (£ million)Year ending 30 June 2020Blaenau GwentRevenue from main rate
[k]Tax due (£ million)Year ending 30 September 2021Blaenau GwentRevenue from main rate
71,520Number of transactionsYear ending 30 September 2021WalesAll transactions
70,860Number of transactionsYear ending 31 December 2021WalesAll transactions
69,050Number of transactionsYear ending 31 March 2022WalesAll transactions
65,950Number of transactionsYear ending 30 June 2021WalesAll transactions
65,060Number of transactionsYear ending 30 September 2021WalesResidential
64,300Number of transactionsYear ending 30 June 2022WalesAll transactions
64,240Number of transactionsYear ending 31 December 2021WalesResidential
63,750Number of transactionsYear ending 30 September 2022WalesAll transactions
62,460Number of transactionsYear ending 31 December 2022WalesAll transactions
62,310Number of transactionsYear ending 31 March 2022WalesResidential
62,220Number of transactionsYear ending 30 September 2019WalesAll transactions
62,060Number of transactionsYear ending 30 June 2019WalesAll transactions
61,950Number of transactionsYear ending 31 March 2019WalesAll transactions
61,510Number of transactionsYear ending 31 March 2020WalesAll transactions
61,490Number of transactionsYear ending 31 December 2019WalesAll transactions
59,910Number of transactionsYear ending 30 June 2021WalesResidential
59,770Number of transactionsYear ending 31 March 2023WalesAll transactions
59,750Average tax due per transaction (£s)Year ending 31 December 2021FlintshireNon-residential
58,650Average tax due per transaction (£s)Year ending 31 March 2022FlintshireNon-residential
57,620Number of transactionsYear ending 30 June 2022WalesResidential
57,390Number of transactionsYear ending 30 June 2025WalesAll transactions
57,210Number of transactionsYear ending 30 September 2022WalesResidential
56,920Number of transactionsYear ending 30 June 2023WalesAll transactions
56,420Number of transactionsYear ending 31 March 2025WalesAll transactions
56,060Number of transactionsYear ending 31 December 2022WalesResidential
55,850Number of transactionsYear ending 30 September 2019WalesResidential
55,760Number of transactionsYear ending 30 June 2019WalesResidential
55,750Number of transactionsYear ending 31 March 2019WalesResidential
55,540Average tax due per transaction (£s)Year ending 30 September 2021FlintshireNon-residential
55,310Number of transactionsYear ending 31 March 2020WalesResidential
55,270Number of transactionsYear ending 31 December 2019WalesResidential
54,210Number of transactionsYear ending 31 December 2024WalesAll transactions
54,170Number of transactionsYear ending 30 September 2023WalesAll transactions
54,010Number of transactionsYear ending 30 June 2020WalesAll transactions
53,630Number of transactionsYear ending 31 March 2021WalesAll transactions
53,510Number of transactionsYear ending 31 March 2023WalesResidential
53,460Average tax due per transaction (£s)Year ending 30 June 2024Isle of AngleseyNon-residential
52,700Average tax due per transaction (£s)Year ending 30 September 2024Isle of AngleseyNon-residential
51,890Number of transactionsYear ending 30 September 2024WalesAll transactions
51,140Number of transactionsYear ending 30 June 2025WalesResidential
51,090Number of transactionsYear ending 31 December 2023WalesAll transactions
50,930Number of transactionsYear ending 30 June 2024WalesAll transactions
50,760Number of transactionsYear ending 30 September 2021WalesMain rate residential
50,690Number of transactionsYear ending 30 June 2023WalesResidential
50,380Number of transactionsYear ending 31 December 2021WalesMain rate residential
50,360Number of transactionsYear ending 31 December 2020WalesAll transactions
50,240Average tax due per transaction (£s)Year ending 31 December 2024Isle of AngleseyNon-residential
50,180Number of transactionsYear ending 31 March 2024WalesAll transactions
50,110Number of transactionsYear ending 31 March 2025WalesResidential
49,930Average tax due per transaction (£s)Year ending 31 March 2025Isle of AngleseyNon-residential
48,840Average tax due per transaction (£s)Year ending 30 September 2022TorfaenNon-residential
48,760Number of transactionsYear ending 31 March 2022WalesMain rate residential
48,710Number of transactionsYear ending 30 September 2020WalesAll transactions
48,690Average tax due per transaction (£s)Year ending 30 June 2022BridgendNon-residential
48,360Average tax due per transaction (£s)Year ending 31 December 2022TorfaenNon-residential
48,340Number of transactionsYear ending 30 June 2020WalesResidential
48,250Number of transactionsYear ending 31 March 2021WalesResidential
47,930Number of transactionsYear ending 31 December 2024WalesResidential
47,910Number of transactionsYear ending 30 September 2023WalesResidential
46,640Number of transactionsYear ending 30 June 2021WalesMain rate residential
46,560Average tax due per transaction (£s)Year ending 30 September 2022BridgendNon-residential
45,790Number of transactionsYear ending 30 September 2024WalesResidential
45,000Number of transactionsYear ending 31 December 2020WalesResidential
44,850Number of transactionsYear ending 30 June 2024WalesResidential
44,830Number of transactionsYear ending 31 December 2023WalesResidential
44,760Number of transactionsYear ending 30 June 2022WalesMain rate residential
44,700Average tax due per transaction (£s)Year ending 30 June 2021FlintshireNon-residential
44,670Number of transactionsYear ending 30 September 2022WalesMain rate residential
44,040Number of transactionsYear ending 31 March 2024WalesResidential
43,990Number of transactionsYear ending 31 December 2022WalesMain rate residential
43,840Number of transactionsYear ending 30 June 2019WalesMain rate residential
43,830Number of transactionsYear ending 31 March 2019WalesMain rate residential
43,730Number of transactionsYear ending 30 September 2019WalesMain rate residential
43,470Average tax due per transaction (£s)Year ending 30 June 2022TorfaenNon-residential
Showing 1 to 100 of 14,950 rows
Page 1 of 150

Main information

Most recent update
29 September 2025
Next update expected
30 October 2025
Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Land transaction tax returns
Time period covered
April 2018 to June 2025

Data notes

Revisions
  • 29 September 2025
  • 26 September 2025
Rounding applied

Values in this dataset are rounded to the nearest 10 transactions, nearest £0.1 million tax due, and nearest £1 million for the value of property taxed. Average tax due per transaction is shown to the nearest £10, whilst average value per transaction is shown to the nearest £1000.

Overview

Summary of dataset and variables

From 1 April 2018, LTT replaced Stamp Duty Land Tax (SDLT) on residential and non-residential property and land interests purchased in Wales. The tax rates and tax bands for LTT vary depending on the type of transaction.

Taxpayers must notify the WRA of all land transactions with a value above £40,000. There are also circumstances where certain lease transactions are not notifiable if they are less than 7 years in duration. When filing an LTT return, the organisation paying the return has 30 days after the effective date to submit and pay the return.

This dataset includes estimates of LTT notifiable transactions received by the WRA by the close of the third Monday of the publication month.

The dataset includes a breakdown by:

  • transaction type: residential (including sub-categories for main rate and higher rate transactions), non-residential
  • local authority: each of the 22 local authorities in Wales
  • measure: number of transactions, tax due, value of property taxed, average tax due per transaction and average value of property taxed
  • effective year (years ending June, September, December and March)

Note that property values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.

A full explanation of how this dataset should be interpreted, especially in the context of higher rates transactions, can be found here: Intent behind higher rates transactions for Land Transaction Tax, July 2024 to June 2025

For some transactions we are unable to provide any detail other than the total tax due figure in the year, as there is a risk of revealing details of the individual transactions. Therefore, these transactions are omitted from all breakdowns and instead summarised in the dataset "Land Transaction Tax statistics on total tax due, including transactions with restricted detail (to protect confidentiality)".

Data collection or calculation

These statistics are aggregated from the individual LTT returns submitted to the WRA by taxpayers, which are then broken down into different dimensions.

Statistical quality

See weblinks.

Land Transaction Tax statistics are regularly revised and the values for the latest period are provisional. When filing a LTT return, the organisation paying the return has 30 days after the ‘effective date’ to submit and pay the return. The effective date is when the tax becomes liable to be paid, usually when a transaction is completed on a property. Additional LTT transactions relating to the most recent month are therefore likely to be filed during the following month. See weblinks for analysis of these revisions.

Values for earlier periods are subject to revisions for several years. Transactions can be amended for a variety of reasons and the statistics are revised each month to reflect amendments to transactions. In particular, this will be due to higher rate refunds. When a refund for higher rates residential LTT is claimed, the original transaction is amended to a main rate residential LTT transaction. The taxpayer has up to three years to sell their previous main residence and claim a refund.

Care should be taken with any comparisons over time which involve data from spring 2020 to summer 2021. This is due to the coronavirus (COVID-19) pandemic and changes to LTT rates. A national lockdown on 23 March 2020 resulted in the housing market being mainly closed from this date until 22 June 2020 when it partially re-opened. The market was re-opened more fully on 27 July, to coincide with a change in LTT rates effective until 30 June 2021. There is evidence some purchasers may have brought their transactions forward to June 2021 to benefit from the temporary tax reduction.

There were some changes to LTT rates effective from 22 December 2020. Non-residential transactions and higher rates residential transactions were affected.

The main residential rates and bands changed from 10 October 2022.

The higher residential rates changed for all bands from 11 December 2024.

Information on all these changes to LTT rates can be read at:

Changes to Land Transaction Tax nil rate threshold

Land Transaction Tax – extension of the temporary tax reduction period

Changes to the rates and bands of Land Transaction Tax

Changes to main residential rates and bands for Land Transaction Tax

Changes to higher residential rates for Land Transaction Tax

Related reports

Published by

Organisation
Welsh Revenue Authority
Contact email
data@wra.gov.wales

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