Residential Land Transaction Tax statistics, by transaction type, transaction value, measure and effective date
Contents
Standard shorthand is used in this table: [c] = confidential information, [k] = low figure.
| Data values | Data description | Period | Transaction value | Transaction type |
|---|---|---|---|---|
| 161 | Property value taxed (£ million) | 2025-26 | Residential £400,001 to £750,000 | Higher rates residential |
| 568 | Property value taxed (£ million) | 2025-26 | Residential £180,001 to £225,000 | Main rate residential |
| 6.3 | Tax due (£ million) | 2025-26 | Residential £750,001 to £1.5m | Higher rates residential |
| 839 | Property value taxed (£ million) | 2025-26 | Residential £400,001 to £750,000 | Main rate residential |
| 740 | Number of transactions | 2025-26 | Residential £250,001 to 400,000 | Higher rates residential |
| 91 | Property value taxed (£ million) | 2025-26 | Residential £180,001 to £225,000 | Higher rates residential |
| 2.6 | Tax due (£ million) | 2025-26 | Residential £225,001 to £250,000 | Revenue from higher rate |
| 7.4 | Tax due (£ million) | 2025-26 | Residential £750,001 to £1.5m | Main rate residential |
| 277 | Property value taxed (£ million) | 2025-26 | Residential up to and including £180,000 | Higher rates residential |
| 1,000 | Property value taxed (£ million) | 2025-26 | Residential £400,001 to £750,000 | Residential |
| 47 | Property value taxed (£ million) | 2025-26 | Residential over £1.5m | Higher rates residential |
| 4,550 | Number of transactions | 2025-26 | Residential £250,001 to 400,000 | Main rate residential |
| [c] | Tax due (£ million) | 2025-26 | Residential up to and including £180,000 | Main rate residential |
| 1,950 | Number of transactions | 2025-26 | Residential £400,001 to £750,000 | Residential |
| 4.4 | Tax due (£ million) | 2025-26 | Residential £180,001 to £225,000 | Revenue from higher rate |
| 0.2 | Tax due (£ million) | 2025-26 | Residential £225,001 to £250,000 | Revenue from main rate |
| 10.2 | Tax due (£ million) | 2025-26 | Residential £250,001 to 400,000 | Revenue from higher rate |
| 13.7 | Tax due (£ million) | 2025-26 | Residential £750,001 to £1.5m | Residential |
| 5.8 | Tax due (£ million) | 2025-26 | Residential over £1.5m | Higher rates residential |
| 859 | Property value taxed (£ million) | 2025-26 | Residential up to and including £180,000 | Main rate residential |
| 347 | Property value taxed (£ million) | 2025-26 | Residential £225,001 to £250,000 | Main rate residential |
| 231 | Property value taxed (£ million) | 2025-26 | Residential £250,001 to 400,000 | Higher rates residential |
| 65 | Property value taxed (£ million) | 2025-26 | Residential £750,001 to £1.5m | Higher rates residential |
| 14 | Property value taxed (£ million) | 2025-26 | Residential over £1.5m | Main rate residential |
| 191 | Property value taxed (£ million) | 2025-26 | Residential £750,001 to £1.5m | Residential |
| 122.8 | Tax due (£ million) | 2025-26 | Residential total | Residential |
| 58.7 | Tax due (£ million) | 2025-26 | Residential total | Higher rates residential |
| 12.9 | Tax due (£ million) | 2025-26 | Residential up to and including £180,000 | Residential |
| [k] | Tax due (£ million) | 2025-26 | Residential up to and including £180,000 | Revenue from main rate |
| 54 | Property value taxed (£ million) | 2025-26 | Residential £225,001 to £250,000 | Higher rates residential |
| [c] | Tax due (£ million) | 2025-26 | Residential £180,001 to £225,000 | Main rate residential |
| [k] | Tax due (£ million) | 2025-26 | Residential £180,001 to £225,000 | Revenue from main rate |
| 1.2 | Tax due (£ million) | 2025-26 | Residential £225,001 to £250,000 | Main rate residential |
| 2.7 | Tax due (£ million) | 2025-26 | Residential £225,001 to £250,000 | Higher rates residential |
| 23.9 | Tax due (£ million) | 2025-26 | Residential £250,001 to 400,000 | Main rate residential |
| 3.4 | Tax due (£ million) | 2025-26 | Residential £250,001 to 400,000 | Revenue from main rate |
| 30.7 | Tax due (£ million) | 2025-26 | Residential £400,001 to £750,000 | Main rate residential |
| 7.4 | Tax due (£ million) | 2025-26 | Residential £400,001 to £750,000 | Revenue from higher rate |
| 3.0 | Tax due (£ million) | 2025-26 | Residential £750,001 to £1.5m | Revenue from higher rate |
| 0.8 | Tax due (£ million) | 2025-26 | Residential over £1.5m | Main rate residential |
| 5,102 | Property value taxed (£ million) | 2025-26 | Residential total | Residential |
| 1,137 | Property value taxed (£ million) | 2025-26 | Residential up to and including £180,000 | Residential |
| 659 | Property value taxed (£ million) | 2025-26 | Residential £180,001 to £225,000 | Residential |
| 401 | Property value taxed (£ million) | 2025-26 | Residential £225,001 to £250,000 | Residential |
| 1,654 | Property value taxed (£ million) | 2025-26 | Residential £250,001 to 400,000 | Residential |
| 1,423 | Property value taxed (£ million) | 2025-26 | Residential £250,001 to 400,000 | Main rate residential |
| 4.4 | Tax due (£ million) | 2025-26 | Residential £180,001 to £225,000 | Residential |
| 126 | Property value taxed (£ million) | 2025-26 | Residential £750,001 to £1.5m | Main rate residential |
| 61 | Property value taxed (£ million) | 2025-26 | Residential over £1.5m | Residential |
| 4,380 | Number of transactions | 2025-26 | Residential total | Higher rates residential |
| 140 | Number of transactions | 2025-26 | Residential £750,001 to £1.5m | Main rate residential |
| 20 | Number of transactions | 2025-26 | Residential over £1.5m | Residential |
| 70 | Number of transactions | 2025-26 | Residential £750,001 to £1.5m | Higher rates residential |
| 10 | Number of transactions | 2025-26 | Residential over £1.5m | Main rate residential |
| 64.1 | Tax due (£ million) | 2025-26 | Residential total | Main rate residential |
| 17,200 | Number of transactions | 2025-26 | Residential total | Main rate residential |
| 16.5 | Tax due (£ million) | 2025-26 | Residential total | Revenue from main rate |
| 42.2 | Tax due (£ million) | 2025-26 | Residential total | Revenue from higher rate |
| 12.8 | Tax due (£ million) | 2025-26 | Residential up to and including £180,000 | Higher rates residential |
| 21,580 | Number of transactions | 2025-26 | Residential total | Residential |
| 10 | Number of transactions | 2025-26 | Residential over £1.5m | Higher rates residential |
| 12.8 | Tax due (£ million) | 2025-26 | Residential up to and including £180,000 | Revenue from higher rate |
| 3,230 | Number of transactions | 2025-26 | Residential £180,001 to £225,000 | Residential |
| 200 | Number of transactions | 2025-26 | Residential £750,001 to £1.5m | Residential |
| 4.4 | Tax due (£ million) | 2025-26 | Residential £180,001 to £225,000 | Higher rates residential |
| 1,450 | Number of transactions | 2025-26 | Residential £225,001 to £250,000 | Main rate residential |
| 2,590 | Number of transactions | 2025-26 | Residential up to and including £180,000 | Higher rates residential |
| 4.0 | Tax due (£ million) | 2025-26 | Residential £225,001 to £250,000 | Residential |
| 6,630 | Number of transactions | 2025-26 | Residential up to and including £180,000 | Main rate residential |
| 9,210 | Number of transactions | 2025-26 | Residential up to and including £180,000 | Residential |
| 2,780 | Number of transactions | 2025-26 | Residential £180,001 to £225,000 | Main rate residential |
| 37.5 | Tax due (£ million) | 2025-26 | Residential £250,001 to 400,000 | Residential |
| 13.6 | Tax due (£ million) | 2025-26 | Residential £250,001 to 400,000 | Higher rates residential |
| 1,680 | Number of transactions | 2025-26 | Residential £225,001 to £250,000 | Residential |
| 450 | Number of transactions | 2025-26 | Residential £180,001 to £225,000 | Higher rates residential |
| 43.7 | Tax due (£ million) | 2025-26 | Residential £400,001 to £750,000 | Residential |
| 13.0 | Tax due (£ million) | 2025-26 | Residential £400,001 to £750,000 | Higher rates residential |
| 5.6 | Tax due (£ million) | 2025-26 | Residential £400,001 to £750,000 | Revenue from main rate |
| 3.3 | Tax due (£ million) | 2025-26 | Residential £750,001 to £1.5m | Revenue from main rate |
| 310 | Number of transactions | 2025-26 | Residential £400,001 to £750,000 | Higher rates residential |
| 230 | Number of transactions | 2025-26 | Residential £225,001 to £250,000 | Higher rates residential |
| 6.6 | Tax due (£ million) | 2025-26 | Residential over £1.5m | Residential |
| 3.9 | Tax due (£ million) | 2025-26 | Residential over £1.5m | Revenue from main rate |
| 1.9 | Tax due (£ million) | 2025-26 | Residential over £1.5m | Revenue from higher rate |
| 4,176 | Property value taxed (£ million) | 2025-26 | Residential total | Main rate residential |
| 926 | Property value taxed (£ million) | 2025-26 | Residential total | Higher rates residential |
| 1,650 | Number of transactions | 2025-26 | Residential £400,001 to £750,000 | Main rate residential |
| 5,290 | Number of transactions | 2025-26 | Residential £250,001 to 400,000 | Residential |
| 9,240 | Number of transactions | Q2 2025-26 | Residential total | Residential |
| 1,800 | Number of transactions | Q2 2025-26 | Residential total | Higher rates residential |
| 7,440 | Number of transactions | Q2 2025-26 | Residential total | Main rate residential |
| 3.2 | Tax due (£ million) | Q2 2025-26 | Residential over £1.5m | Higher rates residential |
| 0.6 | Tax due (£ million) | Q2 2025-26 | Residential over £1.5m | Main rate residential |
| 2.2 | Tax due (£ million) | Q2 2025-26 | Residential over £1.5m | Revenue from main rate |
| 10 | Number of transactions | Q2 2025-26 | Residential over £1.5m | Main rate residential |
| 3.9 | Tax due (£ million) | Q2 2025-26 | Residential over £1.5m | Residential |
| 1.1 | Tax due (£ million) | Q2 2025-26 | Residential over £1.5m | Revenue from higher rate |
| 30 | Number of transactions | Q2 2025-26 | Residential £750,001 to £1.5m | Higher rates residential |
| 10 | Number of transactions | Q2 2025-26 | Residential over £1.5m | Higher rates residential |
| 70 | Number of transactions | Q2 2025-26 | Residential £750,001 to £1.5m | Main rate residential |
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, nearest £0.1 million tax due, and nearest £1 million for the value of property taxed.
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)
- transaction value: values grouped into the different bands for which different rates are charged
- measure: number of transactions, tax due, value of property taxed
- effective date (month, quarter and financial year). Where part quarters and years are shown, these are marked with the suffix "to date".
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
Published by
- Organisation
- Welsh Revenue Authority
- Contact email
- data@wra.gov.wales