Residential Land Transaction Tax statistics, by 2024 Westminster constituency, transaction type, measure and effective 4-quarter rolling period

Contents

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

View options

Filters

Data description ( of 5 selected5 selectable options)

Select all Data description|Select None of Data description

Period ( of 26 selected26 selectable options)

Select all Period|Select None of Period

Westminster constituency area ( of 34 selected34 selectable options)

Select all Westminster constituency area|Select None of Westminster constituency area
Select all Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)|Select None of Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)

Transaction type ( of 5 selected5 selectable options)

Select all Transaction type|Select None of Transaction type
Select all Residential|Select None of Residential
Select all Higher rates residential|Select None of Higher rates residential

Data valuesData descriptionPeriodWestminster constituency areaTransaction type
390Number of transactionsYear ending 30 June 2019Ynys MônHigher rates residential
890Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaResidential
680Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaMain rate residential
210Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaHigher rates residential
55,020Number of transactionsYear ending 30 September 2019Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Residential
43,100Number of transactionsYear ending 30 September 2019Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Main rate residential
11,920Number of transactionsYear ending 30 September 2019Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Higher rates residential
1,490Number of transactionsYear ending 30 September 2019Aberafan MaestegResidential
1,110Number of transactionsYear ending 30 September 2019Aberafan MaestegMain rate residential
380Number of transactionsYear ending 30 September 2019Aberafan MaestegHigher rates residential
1,870Number of transactionsYear ending 30 September 2019Alyn and DeesideResidential
1,580Number of transactionsYear ending 30 September 2019Alyn and DeesideMain rate residential
290Number of transactionsYear ending 30 September 2019Alyn and DeesideHigher rates residential
1,610Number of transactionsYear ending 30 September 2019Bangor AberconwyResidential
1,150Number of transactionsYear ending 30 September 2019Bangor AberconwyMain rate residential
460Number of transactionsYear ending 30 September 2019Bangor AberconwyHigher rates residential
1,450Number of transactionsYear ending 30 September 2019Blaenau Gwent and RhymneyResidential
1,140Number of transactionsYear ending 30 September 2019Blaenau Gwent and RhymneyMain rate residential
310Number of transactionsYear ending 30 September 2019Blaenau Gwent and RhymneyHigher rates residential
1,510Number of transactionsYear ending 30 September 2019Brecon, Radnor and Cwm TaweResidential
1,230Number of transactionsYear ending 30 September 2019Brecon, Radnor and Cwm TaweMain rate residential
280Number of transactionsYear ending 30 September 2019Brecon, Radnor and Cwm TaweHigher rates residential
2,060Number of transactionsYear ending 30 September 2019BridgendResidential
1,700Number of transactionsYear ending 30 September 2019BridgendMain rate residential
360Number of transactionsYear ending 30 September 2019BridgendHigher rates residential
1,570Number of transactionsYear ending 30 September 2019CaerfyrddinResidential
1,260Number of transactionsYear ending 30 September 2019CaerfyrddinMain rate residential
310Number of transactionsYear ending 30 September 2019CaerfyrddinHigher rates residential
1,630Number of transactionsYear ending 30 September 2019CaerphillyResidential
1,350Number of transactionsYear ending 30 September 2019CaerphillyMain rate residential
290Number of transactionsYear ending 30 September 2019CaerphillyHigher rates residential
1,650Number of transactionsYear ending 30 September 2019Cardiff EastResidential
1,230Number of transactionsYear ending 30 September 2019Cardiff EastMain rate residential
420Number of transactionsYear ending 30 September 2019Cardiff EastHigher rates residential
1,880Number of transactionsYear ending 30 September 2019Cardiff NorthResidential
1,570Number of transactionsYear ending 30 September 2019Cardiff NorthMain rate residential
310Number of transactionsYear ending 30 September 2019Cardiff NorthHigher rates residential
2,150Number of transactionsYear ending 30 September 2019Cardiff South and PenarthResidential
1,500Number of transactionsYear ending 30 September 2019Cardiff South and PenarthMain rate residential
640Number of transactionsYear ending 30 September 2019Cardiff South and PenarthHigher rates residential
1,780Number of transactionsYear ending 30 September 2019Cardiff WestResidential
1,430Number of transactionsYear ending 30 September 2019Cardiff WestMain rate residential
350Number of transactionsYear ending 30 September 2019Cardiff WestHigher rates residential
1,630Number of transactionsYear ending 30 September 2019Ceredigion PreseliResidential
1,270Number of transactionsYear ending 30 September 2019Ceredigion PreseliMain rate residential
370Number of transactionsYear ending 30 September 2019Ceredigion PreseliHigher rates residential
1,700Number of transactionsYear ending 30 September 2019Clwyd EastResidential
1,410Number of transactionsYear ending 30 September 2019Clwyd EastMain rate residential
290Number of transactionsYear ending 30 September 2019Clwyd EastHigher rates residential
2,070Number of transactionsYear ending 30 September 2019Clwyd NorthResidential
1,670Number of transactionsYear ending 30 September 2019Clwyd NorthMain rate residential
390Number of transactionsYear ending 30 September 2019Clwyd NorthHigher rates residential
1,860Number of transactionsYear ending 30 September 2019Dwyfor MeirionnyddResidential
1,210Number of transactionsYear ending 30 September 2019Dwyfor MeirionnyddMain rate residential
640Number of transactionsYear ending 30 September 2019Dwyfor MeirionnyddHigher rates residential
1,740Number of transactionsYear ending 30 September 2019GowerResidential
1,380Number of transactionsYear ending 30 September 2019GowerMain rate residential
360Number of transactionsYear ending 30 September 2019GowerHigher rates residential
1,740Number of transactionsYear ending 30 September 2019LlanelliResidential
1,380Number of transactionsYear ending 30 September 2019LlanelliMain rate residential
360Number of transactionsYear ending 30 September 2019LlanelliHigher rates residential
1,560Number of transactionsYear ending 30 September 2019Merthyr Tydfil and AberdareResidential
1,180Number of transactionsYear ending 30 September 2019Merthyr Tydfil and AberdareMain rate residential
370Number of transactionsYear ending 30 September 2019Merthyr Tydfil and AberdareHigher rates residential
2,030Number of transactionsYear ending 30 September 2019Mid and South PembrokeshireResidential
1,520Number of transactionsYear ending 30 September 2019Mid and South PembrokeshireMain rate residential
510Number of transactionsYear ending 30 September 2019Mid and South PembrokeshireHigher rates residential
1,530Number of transactionsYear ending 30 September 2019MonmouthshireResidential
1,260Number of transactionsYear ending 30 September 2019MonmouthshireMain rate residential
270Number of transactionsYear ending 30 September 2019MonmouthshireHigher rates residential
1,450Number of transactionsYear ending 30 September 2019Montgomeryshire and GlyndwrResidential
1,190Number of transactionsYear ending 30 September 2019Montgomeryshire and GlyndwrMain rate residential
260Number of transactionsYear ending 30 September 2019Montgomeryshire and GlyndwrHigher rates residential
1,710Number of transactionsYear ending 30 September 2019Neath and Swansea EastResidential
1,300Number of transactionsYear ending 30 September 2019Neath and Swansea EastMain rate residential
410Number of transactionsYear ending 30 September 2019Neath and Swansea EastHigher rates residential
1,990Number of transactionsYear ending 30 September 2019Newport EastResidential
1,570Number of transactionsYear ending 30 September 2019Newport EastMain rate residential
420Number of transactionsYear ending 30 September 2019Newport EastHigher rates residential
1,880Number of transactionsYear ending 30 September 2019Newport West and IslwynResidential
1,590Number of transactionsYear ending 30 September 2019Newport West and IslwynMain rate residential
280Number of transactionsYear ending 30 September 2019Newport West and IslwynHigher rates residential
1,850Number of transactionsYear ending 30 September 2019PontypriddResidential
1,510Number of transactionsYear ending 30 September 2019PontypriddMain rate residential
340Number of transactionsYear ending 30 September 2019PontypriddHigher rates residential
1,660Number of transactionsYear ending 30 September 2019Rhondda and OgmoreResidential
1,190Number of transactionsYear ending 30 September 2019Rhondda and OgmoreMain rate residential
470Number of transactionsYear ending 30 September 2019Rhondda and OgmoreHigher rates residential
1,490Number of transactionsYear ending 30 September 2019Swansea WestResidential
980Number of transactionsYear ending 30 September 2019Swansea WestMain rate residential
520Number of transactionsYear ending 30 September 2019Swansea WestHigher rates residential
1,670Number of transactionsYear ending 30 September 2019TorfaenResidential
1,430Number of transactionsYear ending 30 September 2019TorfaenMain rate residential
240Number of transactionsYear ending 30 September 2019TorfaenHigher rates residential
1,980Number of transactionsYear ending 30 September 2019Vale of GlamorganResidential
1,660Number of transactionsYear ending 30 September 2019Vale of GlamorganMain rate residential
320Number of transactionsYear ending 30 September 2019Vale of GlamorganHigher rates residential
1,530Number of transactionsYear ending 30 September 2019WrexhamResidential
1,250Number of transactionsYear ending 30 September 2019WrexhamMain rate residential
290Number of transactionsYear ending 30 September 2019WrexhamHigher rates residential
Showing 201 to 300 of 16,796 rows
Page 3 of 168

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)
  • 2024 Westminster Constituency area: each of the 32 Westminster 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

Select the filtered or whole dataset to download

Select download format

Contains only the dataset
Contains only the dataset
Contains only the dataset

Select number formatting

This includes rounding to decimal places and commas to separate thousands
This includes rounding to decimal places and commas to separate thousands

Select language

Metadata

The metadata for this dataset is not included when you download the data. You can download this separately. This contains all the information from the 'About this dataset' tab.

Download metadata