Residential Land Transaction Tax statistics, by transaction type, transaction value, measure and effective date

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Standard shorthand is used in this table: [c] = confidential information, [k] = low figure.

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Data valuesData descriptionPeriodTransaction valueTransaction type
5,230Number of transactionsNovember 2019-20Residential totalResidential
8,920Number of transactionsQ4 2019-20Residential totalMain rate residential
1,110Number of transactionsJuly 2019-20Residential totalHigher rates residential
1,120Number of transactionsOctober 2019-20Residential totalHigher rates residential
1,010Number of transactionsJanuary 2019-20Residential totalHigher rates residential
42,880Number of transactions2019-20Residential totalMain rate residential
3,670Number of transactionsJune 2019-20Residential totalMain rate residential
3,910Number of transactionsJuly 2019-20Residential totalMain rate residential
11,700Number of transactionsQ2 2019-20Residential totalMain rate residential
3,940Number of transactionsOctober 2019-20Residential totalMain rate residential
4,900Number of transactionsDecember 2019-20Residential totalResidential
2,850Number of transactionsJanuary 2019-20Residential totalMain rate residential
4,120Number of transactionsMarch 2019-20Residential totalResidential
3,140Number of transactionsMarch 2019-20Residential totalMain rate residential
3,110Number of transactionsApril 2019-20Residential totalMain rate residential
4,670Number of transactionsJune 2019-20Residential totalResidential
1,000Number of transactionsJune 2019-20Residential totalHigher rates residential
5,020Number of transactionsJuly 2019-20Residential totalResidential
4,170Number of transactionsAugust 2019-20Residential totalMain rate residential
4,650Number of transactionsSeptember 2019-20Residential totalResidential
3,620Number of transactionsSeptember 2019-20Residential totalMain rate residential
5,060Number of transactionsOctober 2019-20Residential totalResidential
4,180Number of transactionsNovember 2019-20Residential totalMain rate residential
15,200Number of transactionsQ3 2019-20Residential totalResidential
3,800Number of transactionsDecember 2019-20Residential totalMain rate residential
3,850Number of transactionsJanuary 2019-20Residential totalResidential
2,930Number of transactionsFebruary 2019-20Residential totalMain rate residential
1,010Number of transactionsFebruary 2019-20Residential totalHigher rates residential
11,910Number of transactionsQ4 2019-20Residential totalResidential
960Number of transactionsDecember 2018-19Residential totalHigher rates residential
3,870Number of transactionsFebruary 2018-19Residential totalResidential
4,020Number of transactionsApril 2019-20Residential totalResidential
4,570Number of transactionsMay 2019-20Residential totalResidential
13,260Number of transactionsQ1 2019-20Residential totalResidential
10,340Number of transactionsQ1 2019-20Residential totalMain rate residential
3,590Number of transactionsJanuary 2018-19Residential totalResidential
850Number of transactionsJanuary 2018-19Residential totalHigher rates residential
2,920Number of transactionsQ1 2019-20Residential totalHigher rates residential
2,980Number of transactionsFebruary 2018-19Residential totalMain rate residential
5,280Number of transactionsAugust 2019-20Residential totalResidential
890Number of transactionsFebruary 2018-19Residential totalHigher rates residential
14,940Number of transactionsQ2 2019-20Residential totalResidential
55,750Number of transactions2018-19Residential totalResidential
10,330Number of transactionsQ1 2018-19Residential totalMain rate residential
3,400Number of transactionsMay 2018-19Residential totalMain rate residential
3,240Number of transactionsQ2 2019-20Residential totalHigher rates residential
43,830Number of transactions2018-19Residential totalMain rate residential
3,980Number of transactionsDecember 2018-19Residential totalMain rate residential
1,070Number of transactionsOctober 2018-19Residential totalHigher rates residential
1,050Number of transactionsNovember 2019-20Residential totalHigher rates residential
3,370Number of transactionsMarch 2018-19Residential totalMain rate residential
11,920Number of transactionsQ3 2019-20Residential totalMain rate residential
3,280Number of transactionsQ3 2019-20Residential totalHigher rates residential
1,110Number of transactionsDecember 2019-20Residential totalHigher rates residential
2,780Number of transactionsQ4 2018-19Residential totalHigher rates residential
3,940Number of transactionsFebruary 2019-20Residential totalResidential
1,040Number of transactionsMarch 2018-19Residential totalHigher rates residential
11,920Number of transactions2018-19Residential totalHigher rates residential
3,990Number of transactionsOctober 2018-19Residential totalMain rate residential
55,310Number of transactions2019-20Residential totalResidential
12,590Number of transactionsQ3 2018-19Residential totalMain rate residential
3,190Number of transactionsQ3 2018-19Residential totalHigher rates residential
2,990Number of transactionsApril 2018-19Residential totalMain rate residential
3,040Number of transactionsQ2 2018-19Residential totalHigher rates residential
5,050Number of transactionsOctober 2018-19Residential totalResidential
4,420Number of transactionsMarch 2018-19Residential totalResidential
4,940Number of transactionsDecember 2018-19Residential totalResidential
910Number of transactionsApril 2019-20Residential totalHigher rates residential
3,560Number of transactionsMay 2019-20Residential totalMain rate residential
1,010Number of transactionsMay 2019-20Residential totalHigher rates residential
2,750Number of transactionsJanuary 2018-19Residential totalMain rate residential
4,620Number of transactionsNovember 2018-19Residential totalMain rate residential
3,650Number of transactionsSeptember 2018-19Residential totalMain rate residential
5,790Number of transactionsNovember 2018-19Residential totalResidential
11,820Number of transactionsQ2 2018-19Residential totalMain rate residential
1,170Number of transactionsNovember 2018-19Residential totalHigher rates residential
4,540Number of transactionsSeptember 2018-19Residential totalResidential
14,860Number of transactionsQ2 2018-19Residential totalResidential
3,900Number of transactionsApril 2018-19Residential totalResidential
890Number of transactionsSeptember 2018-19Residential totalHigher rates residential
5,460Number of transactionsAugust 2018-19Residential totalResidential
11,870Number of transactionsQ4 2018-19Residential totalResidential
1,100Number of transactionsAugust 2018-19Residential totalHigher rates residential
4,360Number of transactionsAugust 2018-19Residential totalMain rate residential
4,990Number of transactionsJune 2018-19Residential totalResidential
1,100Number of transactionsAugust 2019-20Residential totalHigher rates residential
13,240Number of transactionsQ1 2018-19Residential totalResidential
4,360Number of transactionsMay 2018-19Residential totalResidential
4,860Number of transactionsJuly 2018-19Residential totalResidential
3,800Number of transactionsJuly 2018-19Residential totalMain rate residential
1,060Number of transactionsJuly 2018-19Residential totalHigher rates residential
3,930Number of transactionsJune 2018-19Residential totalMain rate residential
2,910Number of transactionsQ1 2018-19Residential totalHigher rates residential
1,030Number of transactionsSeptember 2019-20Residential totalHigher rates residential
1,050Number of transactionsJune 2018-19Residential totalHigher rates residential
9,100Number of transactionsQ4 2018-19Residential totalMain rate residential
950Number of transactionsMay 2018-19Residential totalHigher rates residential
15,780Number of transactionsQ3 2018-19Residential totalResidential
910Number of transactionsApril 2018-19Residential totalHigher rates residential
12,430Number of transactions2019-20Residential totalHigher rates residential
Showing 1 to 100 of 10,891 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, 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

Related reports

Published by

Organisation
Welsh Revenue Authority
Contact email
data@wra.gov.wales

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