Land Transaction Tax statistics on tax paid and higher rate refunds (cash basis), by time period

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Data valuesData descriptionPeriod
2.2Refunded higher rates tax (cash basis) (£ millions)August 2022-23
1.4Refunded higher rates tax (cash basis) (£ millions)September 2022-23
5.1Refunded higher rates tax (cash basis) (£ millions)Q2 2022-23
2.0Refunded higher rates tax (cash basis) (£ millions)October 2022-23
2.2Refunded higher rates tax (cash basis) (£ millions)November 2022-23
5.7Refunded higher rates tax (cash basis) (£ millions)Q3 2022-23
1.5Refunded higher rates tax (cash basis) (£ millions)December 2022-23
1.9Refunded higher rates tax (cash basis) (£ millions)January 2022-23
1.4Refunded higher rates tax (cash basis) (£ millions)February 2022-23
5.1Refunded higher rates tax (cash basis) (£ millions)Q4 2022-23
1.8Refunded higher rates tax (cash basis) (£ millions)March 2022-23
20.6Refunded higher rates tax (cash basis) (£ millions)2022-23
1.2Refunded higher rates tax (cash basis) (£ millions)April 2023-24
1.5Refunded higher rates tax (cash basis) (£ millions)May 2023-24
1.9Refunded higher rates tax (cash basis) (£ millions)June 2023-24
4.6Refunded higher rates tax (cash basis) (£ millions)Q1 2023-24
1.6Refunded higher rates tax (cash basis) (£ millions)July 2023-24
1.7Refunded higher rates tax (cash basis) (£ millions)August 2023-24
1.4Refunded higher rates tax (cash basis) (£ millions)September 2023-24
4.6Refunded higher rates tax (cash basis) (£ millions)Q2 2023-24
1.9Refunded higher rates tax (cash basis) (£ millions)October 2023-24
1.7Refunded higher rates tax (cash basis) (£ millions)November 2023-24
4.4Refunded higher rates tax (cash basis) (£ millions)Q3 2023-24
0.8Refunded higher rates tax (cash basis) (£ millions)December 2023-24
2.1Refunded higher rates tax (cash basis) (£ millions)January 2023-24
1.5Refunded higher rates tax (cash basis) (£ millions)February 2023-24
5.1Refunded higher rates tax (cash basis) (£ millions)Q4 2023-24
1.4Refunded higher rates tax (cash basis) (£ millions)March 2023-24
18.8Refunded higher rates tax (cash basis) (£ millions)2023-24
1.6Refunded higher rates tax (cash basis) (£ millions)April 2024-25
1.3Refunded higher rates tax (cash basis) (£ millions)May 2024-25
1.4Refunded higher rates tax (cash basis) (£ millions)June 2024-25
4.3Refunded higher rates tax (cash basis) (£ millions)Q1 2024-25
2.0Refunded higher rates tax (cash basis) (£ millions)July 2024-25
1.9Refunded higher rates tax (cash basis) (£ millions)August 2024-25
2.1Refunded higher rates tax (cash basis) (£ millions)September 2024-25
6.0Refunded higher rates tax (cash basis) (£ millions)Q2 2024-25
1.9Refunded higher rates tax (cash basis) (£ millions)October 2024-25
1.7Refunded higher rates tax (cash basis) (£ millions)November 2024-25
5.0Refunded higher rates tax (cash basis) (£ millions)Q3 2024-25
1.4Refunded higher rates tax (cash basis) (£ millions)December 2024-25
2.1Refunded higher rates tax (cash basis) (£ millions)January 2024-25
2.0Refunded higher rates tax (cash basis) (£ millions)February 2024-25
2.1Refunded higher rates tax (cash basis) (£ millions)March 2024-25
6.2Refunded higher rates tax (cash basis) (£ millions)Q4 2024-25
21.5Refunded higher rates tax (cash basis) (£ millions)2024-25
2.2Refunded higher rates tax (cash basis) (£ millions)April 2025-26
2.0Refunded higher rates tax (cash basis) (£ millions)May 2025-26
2.2Refunded higher rates tax (cash basis) (£ millions)June 2025-26
6.4Refunded higher rates tax (cash basis) (£ millions)Q1 2025-26
2.5Refunded higher rates tax (cash basis) (£ millions)July 2025-26
1.9Refunded higher rates tax (cash basis) (£ millions)August 2025-26
4.4Refunded higher rates tax (cash basis) (£ millions)Q2 2025-26
10.8Refunded higher rates tax (cash basis) (£ millions)2025-26
6.1Value of LTT payments (£ millions)April 2018-19
17.0Value of LTT payments (£ millions)May 2018-19
15.5Value of LTT payments (£ millions)June 2018-19
38.6Value of LTT payments (£ millions)Q1 2018-19
20.5Value of LTT payments (£ millions)July 2018-19
23.6Value of LTT payments (£ millions)August 2018-19
18.6Value of LTT payments (£ millions)September 2018-19
62.7Value of LTT payments (£ millions)Q2 2018-19
21.7Value of LTT payments (£ millions)October 2018-19
22.0Value of LTT payments (£ millions)November 2018-19
65.7Value of LTT payments (£ millions)Q3 2018-19
22.1Value of LTT payments (£ millions)December 2018-19
20.7Value of LTT payments (£ millions)January 2018-19
14.5Value of LTT payments (£ millions)February 2018-19
219.8Value of LTT payments (£ millions)2018-19
52.7Value of LTT payments (£ millions)Q4 2018-19
17.5Value of LTT payments (£ millions)March 2018-19
17.0Value of LTT payments (£ millions)April 2019-20
16.0Value of LTT payments (£ millions)May 2019-20
14.9Value of LTT payments (£ millions)June 2019-20
47.9Value of LTT payments (£ millions)Q1 2019-20
20.2Value of LTT payments (£ millions)July 2019-20
21.6Value of LTT payments (£ millions)August 2019-20
18.9Value of LTT payments (£ millions)September 2019-20
60.8Value of LTT payments (£ millions)Q2 2019-20
23.7Value of LTT payments (£ millions)October 2019-20
18.1Value of LTT payments (£ millions)November 2019-20
30.6Value of LTT payments (£ millions)December 2019-20
72.4Value of LTT payments (£ millions)Q3 2019-20
15.1Value of LTT payments (£ millions)January 2019-20
19.4Value of LTT payments (£ millions)February 2019-20
18.2Value of LTT payments (£ millions)March 2019-20
52.7Value of LTT payments (£ millions)Q4 2019-20
233.7Value of LTT payments (£ millions)2019-20
37.7Value of LTT payments (£ millions)April 2020-21
9.2Value of LTT payments (£ millions)May 2020-21
55.5Value of LTT payments (£ millions)Q1 2020-21
8.5Value of LTT payments (£ millions)June 2020-21
10.9Value of LTT payments (£ millions)July 2020-21
12.2Value of LTT payments (£ millions)August 2020-21
37.6Value of LTT payments (£ millions)Q2 2020-21
14.5Value of LTT payments (£ millions)September 2020-21
17.6Value of LTT payments (£ millions)October 2020-21
23.0Value of LTT payments (£ millions)November 2020-21
70.3Value of LTT payments (£ millions)Q3 2020-21
29.7Value of LTT payments (£ millions)December 2020-21
Showing 201 to 300 of 381 rows
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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 March 2026

Data notes

Revisions
  • 29 September 2025
  • 29 September 2025
Rounding applied

Values in this dataset are rounded to the nearest 10 transactions, and nearest £0.1 million tax due.

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.

The dataset includes a breakdown by:

  • number and value of refunds on higher rates residential by time period (cash basis)
  • Land Transaction Tax paid to the Welsh Revenue Authority

This data can be found in Table 6a and Table 7 of our statistical releases (see weblinks). It is particularly useful when analysing Land Transaction Tax statistics on a cash basis.

Data collection or calculation

These statistics are aggregated from individual payments, 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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