Residential Land Transaction Tax statistics, by 2024 Westminster 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 descriptionPeriodWestminster constituency areaTransaction type
420Number of transactionsYear ending 30 June 2025Mid and South PembrokeshireHigher rates residential
250Number of transactionsYear ending 30 June 2025Ynys MônHigher rates residential
1,630Number of transactionsYear ending 30 June 2025Cardiff NorthResidential
1,320Number of transactionsYear ending 30 June 2025Mid and South PembrokeshireMain rate residential
1,090Number of transactionsYear ending 30 June 2025Rhondda and OgmoreMain rate residential
760Number of transactionsYear ending 30 June 2025Ynys MônMain rate residential
380Number of transactionsYear ending 30 June 2025Blaenau Gwent and RhymneyHigher rates residential
350Number of transactionsYear ending 30 June 2025Cardiff EastHigher rates residential
1,870Number of transactionsYear ending 30 June 2025Clwyd NorthResidential
1,740Number of transactionsYear ending 30 June 2025Mid and South PembrokeshireResidential
390Number of transactionsYear ending 30 June 2025Newport EastHigher rates residential
1,630Number of transactionsYear ending 30 June 2025Rhondda and OgmoreResidential
220Number of transactionsYear ending 30 June 2025TorfaenHigher rates residential
1,010Number of transactionsYear ending 30 June 2025Ynys MônResidential
1,740Number of transactionsYear ending 30 June 2025Alyn and DeesideResidential
1,020Number of transactionsYear ending 30 June 2025Blaenau Gwent and RhymneyMain rate residential
1,260Number of transactionsYear ending 30 June 2025CaerfyrddinResidential
1,210Number of transactionsYear ending 30 June 2025Cardiff EastMain rate residential
1,400Number of transactionsYear ending 30 June 2025Cardiff WestMain rate residential
270Number of transactionsYear ending 30 June 2025Clwyd EastHigher rates residential
1,490Number of transactionsYear ending 30 June 2025GowerMain rate residential
410Number of transactionsYear ending 30 June 2025Merthyr Tydfil and AberdareHigher rates residential
1,580Number of transactionsYear ending 30 June 2025Neath and Swansea EastResidential
1,670Number of transactionsYear ending 30 June 2025Newport EastMain rate residential
240Number of transactionsYear ending 30 June 2025Newport West and IslwynHigher rates residential
400Number of transactionsYear ending 30 June 2025PontypriddHigher rates residential
1,080Number of transactionsYear ending 30 June 2025Swansea WestMain rate residential
1,150Number of transactionsYear ending 30 June 2025TorfaenMain rate residential
240Number of transactionsYear ending 30 June 2025Vale of GlamorganHigher rates residential
300Number of transactionsYear ending 30 June 2025WrexhamHigher rates residential
10,320Number of transactionsYear ending 30 June 2025Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Higher rates residential
300Number of transactionsYear ending 30 June 2025Aberafan MaestegHigher rates residential
1,480Number of transactionsYear ending 30 June 2025Bangor AberconwyResidential
1,410Number of transactionsYear ending 30 June 2025Blaenau Gwent and RhymneyResidential
270Number of transactionsYear ending 30 June 2025Brecon, Radnor and Cwm TaweHigher rates residential
230Number of transactionsYear ending 30 June 2025BridgendHigher rates residential
1,590Number of transactionsYear ending 30 June 2025CaerphillyResidential
1,560Number of transactionsYear ending 30 June 2025Cardiff EastResidential
1,730Number of transactionsYear ending 30 June 2025Cardiff South and PenarthResidential
1,720Number of transactionsYear ending 30 June 2025Cardiff WestResidential
1,110Number of transactionsYear ending 30 June 2025Ceredigion PreseliMain rate residential
1,340Number of transactionsYear ending 30 June 2025Clwyd EastMain rate residential
1,730Number of transactionsYear ending 30 June 2025Dwyfor MeirionnyddResidential
1,810Number of transactionsYear ending 30 June 2025GowerResidential
1,250Number of transactionsYear ending 30 June 2025LlanelliMain rate residential
1,060Number of transactionsYear ending 30 June 2025Merthyr Tydfil and AberdareMain rate residential
220Number of transactionsYear ending 30 June 2025MonmouthshireHigher rates residential
240Number of transactionsYear ending 30 June 2025Montgomeryshire and GlyndwrHigher rates residential
310Number of transactionsYear ending 30 June 2025Neath and Swansea EastHigher rates residential
2,060Number of transactionsYear ending 30 June 2025Newport EastResidential
1,650Number of transactionsYear ending 30 June 2025Newport West and IslwynResidential
1,410Number of transactionsYear ending 30 June 2025Newport West and IslwynMain rate residential
1,780Number of transactionsYear ending 30 June 2025PontypriddResidential
1,380Number of transactionsYear ending 30 June 2025PontypriddMain rate residential
540Number of transactionsYear ending 30 June 2025Rhondda and OgmoreHigher rates residential
1,600Number of transactionsYear ending 30 June 2025Swansea WestResidential
520Number of transactionsYear ending 30 June 2025Swansea WestHigher rates residential
1,370Number of transactionsYear ending 30 June 2025TorfaenResidential
1,630Number of transactionsYear ending 30 June 2025Vale of GlamorganResidential
1,390Number of transactionsYear ending 30 June 2025Vale of GlamorganMain rate residential
1,480Number of transactionsYear ending 30 June 2025WrexhamResidential
1,190Number of transactionsYear ending 30 June 2025WrexhamMain rate residential
50,690Number of transactionsYear ending 30 June 2025Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Residential
40,370Number of transactionsYear ending 30 June 2025Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Main rate residential
1,440Number of transactionsYear ending 30 June 2025Aberafan MaestegResidential
1,140Number of transactionsYear ending 30 June 2025Aberafan MaestegMain rate residential
1,480Number of transactionsYear ending 30 June 2025Alyn and DeesideMain rate residential
260Number of transactionsYear ending 30 June 2025Alyn and DeesideHigher rates residential
1,160Number of transactionsYear ending 30 June 2025Bangor AberconwyMain rate residential
320Number of transactionsYear ending 30 June 2025Bangor AberconwyHigher rates residential
1,400Number of transactionsYear ending 30 June 2025Brecon, Radnor and Cwm TaweResidential
1,130Number of transactionsYear ending 30 June 2025Brecon, Radnor and Cwm TaweMain rate residential
1,690Number of transactionsYear ending 30 June 2025BridgendResidential
1,460Number of transactionsYear ending 30 June 2025BridgendMain rate residential
1,040Number of transactionsYear ending 30 June 2025CaerfyrddinMain rate residential
230Number of transactionsYear ending 30 June 2025CaerfyrddinHigher rates residential
1,390Number of transactionsYear ending 30 June 2025CaerphillyMain rate residential
200Number of transactionsYear ending 30 June 2025CaerphillyHigher rates residential
1,350Number of transactionsYear ending 30 June 2025Cardiff NorthMain rate residential
280Number of transactionsYear ending 30 June 2025Cardiff NorthHigher rates residential
1,300Number of transactionsYear ending 30 June 2025Cardiff South and PenarthMain rate residential
440Number of transactionsYear ending 30 June 2025Cardiff South and PenarthHigher rates residential
320Number of transactionsYear ending 30 June 2025Cardiff WestHigher rates residential
1,400Number of transactionsYear ending 30 June 2025Ceredigion PreseliResidential
290Number of transactionsYear ending 30 June 2025Ceredigion PreseliHigher rates residential
1,610Number of transactionsYear ending 30 June 2025Clwyd EastResidential
1,490Number of transactionsYear ending 30 June 2025Clwyd NorthMain rate residential
380Number of transactionsYear ending 30 June 2025Clwyd NorthHigher rates residential
1,290Number of transactionsYear ending 30 June 2025Dwyfor MeirionnyddMain rate residential
450Number of transactionsYear ending 30 June 2025Dwyfor MeirionnyddHigher rates residential
320Number of transactionsYear ending 30 June 2025GowerHigher rates residential
1,580Number of transactionsYear ending 30 June 2025LlanelliResidential
330Number of transactionsYear ending 30 June 2025LlanelliHigher rates residential
1,470Number of transactionsYear ending 30 June 2025Merthyr Tydfil and AberdareResidential
1,640Number of transactionsYear ending 30 June 2025MonmouthshireResidential
1,430Number of transactionsYear ending 30 June 2025MonmouthshireMain rate residential
1,410Number of transactionsYear ending 30 June 2025Montgomeryshire and GlyndwrResidential
1,160Number of transactionsYear ending 30 June 2025Montgomeryshire and GlyndwrMain rate residential
1,270Number of transactionsYear ending 30 June 2025Neath and Swansea EastMain rate residential
450Number of transactionsYear ending 30 June 2025Unknown 2024 Westminster constituency areaResidential
Showing 1 to 100 of 16,796 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)
  • 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

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