Residential Land Transaction Tax statistics, by Senedd constituency, transaction type, measure and effective 4-quarter rolling period

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

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Data valuesData descriptionPeriodSenedd constituency areaTransaction type
5.6Tax due (£ million)Year ending 30 June 2025Fflint WrecsamHigher rates residential
7.4Tax due (£ million)Year ending 30 June 2025Gwyr AbertaweRevenue from higher rate
3.4Tax due (£ million)Year ending 30 June 2025Unknown Senedd constituency areaResidential
7.2Tax due (£ million)Year ending 30 June 2025Fflint WrecsamMain rate residential
6.4Tax due (£ million)Year ending 30 June 2025Sir GaerfyrddinMain rate residential
2.4Tax due (£ million)Year ending 30 June 2025Gwyr AbertaweRevenue from main rate
470Number of transactionsYear ending 30 June 2025Pen-y-bont Bro MorgannwgHigher rates residential
16.8Tax due (£ million)Year ending 30 June 2025Bangor Conwy MônResidential
1.0Tax due (£ million)Year ending 30 June 2025Unknown Senedd constituency areaRevenue from higher rate
12.8Tax due (£ million)Year ending 30 June 2025Fflint WrecsamResidential
6.9Tax due (£ million)Year ending 30 June 2025Gwynedd MaldwynRevenue from higher rate
11.5Tax due (£ million)Year ending 30 June 2025Sir GaerfyrddinResidential
4.2Tax due (£ million)Year ending 30 June 2025Sir GaerfyrddinRevenue from higher rate
9.8Tax due (£ million)Year ending 30 June 2025Gwyr AbertaweHigher rates residential
3,190Number of transactionsYear ending 30 June 2025Caerdydd Ffynnon TafResidential
2,850Number of transactionsYear ending 30 June 2025Pen-y-bont Bro MorgannwgMain rate residential
147.2Tax due (£ million)Year ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Main rate residential
89.1Tax due (£ million)Year ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Revenue from higher rate
1.5Tax due (£ million)Year ending 30 June 2025Unknown Senedd constituency areaHigher rates residential
3.3Tax due (£ million)Year ending 30 June 2025Bangor Conwy MônRevenue from main rate
8.1Tax due (£ million)Year ending 30 June 2025ClwydMain rate residential
5.6Tax due (£ million)Year ending 30 June 2025ClwydRevenue from higher rate
17.7Tax due (£ million)Year ending 30 June 2025Gwynedd MaldwynResidential
3.1Tax due (£ million)Year ending 30 June 2025Gwynedd MaldwynRevenue from main rate
9.7Tax due (£ million)Year ending 30 June 2025Ceredigion PenfroMain rate residential
7.9Tax due (£ million)Year ending 30 June 2025Ceredigion PenfroRevenue from higher rate
5.1Tax due (£ million)Year ending 30 June 2025Sir GaerfyrddinHigher rates residential
0.9Tax due (£ million)Year ending 30 June 2025Sir GaerfyrddinRevenue from main rate
19.4Tax due (£ million)Year ending 30 June 2025Gwyr AbertaweResidential
9.6Tax due (£ million)Year ending 30 June 2025Gwyr AbertaweMain rate residential
3,060Number of transactionsYear ending 30 June 2025Afan Ogwr RhonddaResidential
760Number of transactionsYear ending 30 June 2025Caerdydd PenarthHigher rates residential
630Number of transactionsYear ending 30 June 2025Caerdydd Ffynnon TafHigher rates residential
3,320Number of transactionsYear ending 30 June 2025Pen-y-bont Bro MorgannwgResidential
3,230Number of transactionsYear ending 30 June 2025Fflint WrecsamResidential
269.5Tax due (£ million)Year ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Residential
122.3Tax due (£ million)Year ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Higher rates residential
33.2Tax due (£ million)Year ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Revenue from main rate
580Number of transactionsYear ending 30 June 2025Brycheiniog Tawe NeddHigher rates residential
7.0Tax due (£ million)Year ending 30 June 2025Bangor Conwy MônMain rate residential
9.8Tax due (£ million)Year ending 30 June 2025Bangor Conwy MônHigher rates residential
0.5Tax due (£ million)Year ending 30 June 2025Unknown Senedd constituency areaRevenue from main rate
6.5Tax due (£ million)Year ending 30 June 2025Bangor Conwy MônRevenue from higher rate
15.4Tax due (£ million)Year ending 30 June 2025ClwydResidential
7.3Tax due (£ million)Year ending 30 June 2025ClwydHigher rates residential
1.7Tax due (£ million)Year ending 30 June 2025ClwydRevenue from main rate
810Number of transactionsYear ending 30 June 2025Pontypridd Cynon MerthyrHigher rates residential
4.2Tax due (£ million)Year ending 30 June 2025Fflint WrecsamRevenue from higher rate
7.8Tax due (£ million)Year ending 30 June 2025Gwynedd MaldwynMain rate residential
9.9Tax due (£ million)Year ending 30 June 2025Gwynedd MaldwynHigher rates residential
2,440Number of transactionsYear ending 30 June 2025Pontypridd Cynon MerthyrMain rate residential
21.3Tax due (£ million)Year ending 30 June 2025Ceredigion PenfroResidential
11.6Tax due (£ million)Year ending 30 June 2025Ceredigion PenfroHigher rates residential
3.7Tax due (£ million)Year ending 30 June 2025Ceredigion PenfroRevenue from main rate
580Number of transactionsYear ending 30 June 2025Blaenau Gwent Caerffili RhymniHigher rates residential
3,070Number of transactionsYear ending 30 June 2025Casnewydd IslwynMain rate residential
2,410Number of transactionsYear ending 30 June 2025Blaenau Gwent Caerffili RhymniMain rate residential
3,000Number of transactionsYear ending 30 June 2025Blaenau Gwent Caerffili RhymniResidential
3,010Number of transactionsYear ending 30 June 2025Sir Fynwy TorfaenResidential
3,700Number of transactionsYear ending 30 June 2025Casnewydd IslwynResidential
430Number of transactionsYear ending 30 June 2025Sir Fynwy TorfaenHigher rates residential
2,580Number of transactionsYear ending 30 June 2025Sir Fynwy TorfaenMain rate residential
2,490Number of transactionsYear ending 30 June 2025Bangor Conwy MônResidential
2,670Number of transactionsYear ending 30 June 2025Fflint WrecsamMain rate residential
3,450Number of transactionsYear ending 30 June 2025Caerdydd PenarthResidential
2,700Number of transactionsYear ending 30 June 2025Caerdydd PenarthMain rate residential
10,320Number of transactionsYear ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Higher rates residential
2,560Number of transactionsYear ending 30 June 2025Caerdydd Ffynnon TafMain rate residential
40,370Number of transactionsYear ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Main rate residential
50,690Number of transactionsYear ending 30 June 2025Total of Senedd constituency areas in Wales (records with known constituency classification)Residential
450Number of transactionsYear ending 30 June 2025Unknown Senedd constituency areaResidential
580Number of transactionsYear ending 30 June 2025Bangor Conwy MônHigher rates residential
1,920Number of transactionsYear ending 30 June 2025Bangor Conwy MônMain rate residential
320Number of transactionsYear ending 30 June 2025Unknown Senedd constituency areaMain rate residential
140Number of transactionsYear ending 30 June 2025Unknown Senedd constituency areaHigher rates residential
650Number of transactionsYear ending 30 June 2025ClwydHigher rates residential
2,830Number of transactionsYear ending 30 June 2025ClwydMain rate residential
3,480Number of transactionsYear ending 30 June 2025ClwydResidential
3,140Number of transactionsYear ending 30 June 2025Gwynedd MaldwynResidential
710Number of transactionsYear ending 30 June 2025Ceredigion PenfroHigher rates residential
560Number of transactionsYear ending 30 June 2025Fflint WrecsamHigher rates residential
1.9Tax due (£ million)Year ending 30 June 2025Unknown Senedd constituency areaMain rate residential
2,450Number of transactionsYear ending 30 June 2025Gwynedd MaldwynMain rate residential
2,430Number of transactionsYear ending 30 June 2025Ceredigion PenfroMain rate residential
3,140Number of transactionsYear ending 30 June 2025Ceredigion PenfroResidential
690Number of transactionsYear ending 30 June 2025Gwynedd MaldwynHigher rates residential
550Number of transactionsYear ending 30 June 2025Sir GaerfyrddinHigher rates residential
2,400Number of transactionsYear ending 30 June 2025Brycheiniog Tawe NeddMain rate residential
2,290Number of transactionsYear ending 30 June 2025Sir GaerfyrddinMain rate residential
2,840Number of transactionsYear ending 30 June 2025Sir GaerfyrddinResidential
3,410Number of transactionsYear ending 30 June 2025Gwyr AbertaweResidential
2,980Number of transactionsYear ending 30 June 2025Brycheiniog Tawe NeddResidential
840Number of transactionsYear ending 30 June 2025Gwyr AbertaweHigher rates residential
2,570Number of transactionsYear ending 30 June 2025Gwyr AbertaweMain rate residential
2,220Number of transactionsYear ending 30 June 2025Afan Ogwr RhonddaMain rate residential
3,250Number of transactionsYear ending 30 June 2025Pontypridd Cynon MerthyrResidential
630Number of transactionsYear ending 30 June 2025Casnewydd IslwynHigher rates residential
1.3Tax due (£ million)Year ending 30 June 2025Fflint WrecsamRevenue from main rate
840Number of transactionsYear ending 30 June 2025Afan Ogwr RhonddaHigher rates residential
12.7Tax due (£ million)Year ending 30 June 2025Brycheiniog Tawe NeddResidential
Showing 1 to 100 of 8,892 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 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.

Non-residential statistics cannot be reliably produced as identification of the correct constituency area relies on the postcode to be provided for the property and land items as part of each transaction. As there is an inherent bias in the cases where missing or invalid postcodes are provided towards larger non-residential transactions, their results are not sufficiently complete or meaningful to be published.

The dataset includes a breakdown by:

  • transaction type: residential only but (including sub-categories for main rate and higher rate transactions)
  • Senedd Constituency: each of the 16 Senedd Constituencies 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)

There is a relatively small proportion of residential transactions where the postcode provided for the property and land items is missing or invalid. This means that the constituency cannot be allocated. For comparability, the constituency totals shown in this dataset therefore relate only to those transactions where the constituency is known, and for that reason will not match the Wales total shown in other datasets.

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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