Land Transaction Tax statistics for higher rate refunds, by local authority area, National Park area, Senedd constituency area, deprivation area or built-up area and effective date
Contents
Standard shorthand is used in this table: [c] = confidential information, [k] = low figure.
| Data values | Data description | Period | Geographical area |
|---|---|---|---|
| 20 | Number of transactions | 2024-25 | Powys - outside National Park |
| [c] | Number of transactions | 2024-25 | Buckley |
| 40 | Number of transactions | 2024-25 | Gwyr Abertawe |
| 50 | Number of transactions | 2024-25 | Conwy - outside National Park |
| [c] | Number of transactions | 2024-25 | Penmaenmawr |
| [c] | Number of transactions | 2024-25 | Mynydd Isa |
| 30 | Number of transactions | 2024-25 | Vale of Glamorgan |
| 30 | Number of transactions | 2024-25 | Sir Gaerfyrddin |
| 70 | Number of transactions | 2024-25 | WIMD decile / tenth 6 |
| 20 | Number of transactions | 2024-25 | Gwynedd - outside National Park |
| [c] | Number of transactions | 2024-25 | Rhyl |
| [c] | Number of transactions | 2024-25 | Abergele |
| [c] | Number of transactions | 2024-25 | Bangor |
| [c] | Number of transactions | 2024-25 | Broughton (Flintshire) |
| 20 | Number of transactions | 2024-25 | Wrexham |
| 20 | Number of transactions | 2024-25 | Bridgend |
| 30 | Number of transactions | 2024-25 | Monmouthshire |
| 50 | Number of transactions | 2024-25 | Ceredigion Penfro |
| 40 | Number of transactions | 2024-25 | Caerdydd Penarth |
| 60 | Number of transactions | 2024-25 | WIMD decile / tenth 5 |
| 90 | Number of transactions | 2024-25 | Dispersed (not in a BUA) |
| 10 | Number of transactions | 2024-25 | Eryri National Park |
| [c] | Number of transactions | 2024-25 | Benllech |
| [c] | Number of transactions | 2024-25 | Penrhyn Bay |
| 10 | Number of transactions | 2024-25 | Colwyn Bay |
| [c] | Number of transactions | 2024-25 | Rhuddlan |
| [c] | Number of transactions | 2024-25 | Llanfairfechan |
| [c] | Number of transactions | 2024-25 | Menai Bridge |
| [c] | Number of transactions | 2024-25 | Y Felinheli |
| [c] | Number of transactions | 2024-25 | Denbigh |
| 30 | Number of transactions | 2024-25 | Gwynedd |
| 30 | Number of transactions | 2024-25 | Flintshire |
| 30 | Number of transactions | 2024-25 | Pembrokeshire |
| 20 | Number of transactions | 2024-25 | Neath Port Talbot |
| 10 | Number of transactions | 2024-25 | Merthyr Tydfil |
| 20 | Number of transactions | 2024-25 | Torfaen |
| 50 | Number of transactions | 2024-25 | Bangor Conwy Môn |
| 40 | Number of transactions | 2024-25 | Gwynedd Maldwyn |
| 20 | Number of transactions | 2024-25 | Pontypridd Cynon Merthyr |
| 30 | Number of transactions | 2024-25 | Casnewydd Islwyn |
| 20 | Number of transactions | 2024-25 | WIMD decile / tenth 1 |
| 40 | Number of transactions | 2024-25 | WIMD decile / tenth 4 |
| 90 | Number of transactions | 2024-25 | WIMD decile / tenth 9 |
| 480 | Number of transactions | 2024-25 | Total of built-up areas in Wales (records with known BUA classification) |
| 70 | Number of transactions | 2024-25 | 300-400 BUAs with less than 2000 population |
| [c] | Number of transactions | 2024-25 | Pembrokeshire Coast National Park |
| 10 | Number of transactions | 2024-25 | Merthyr Tydfil - outside National Park |
| 340 | Number of transactions | 2024-25 | All other local authorities |
| [c] | Number of transactions | 2024-25 | Holyhead |
| 10 | Number of transactions | 2024-25 | Llandudno |
| [c] | Number of transactions | 2024-25 | Kinmel Bay |
| [c] | Number of transactions | 2024-25 | Valley |
| [c] | Number of transactions | 2024-25 | Conwy |
| [c] | Number of transactions | 2024-25 | Dyserth |
| [c] | Number of transactions | 2024-25 | Bagillt |
| [c] | Number of transactions | 2024-25 | Holywell (Flintshire) |
| [c] | Number of transactions | 2024-25 | St Asaph |
| [c] | Number of transactions | 2024-25 | Flint |
| [c] | Number of transactions | 2024-25 | Connah's Quay |
| [c] | Number of transactions | 2024-25 | Shotton |
| [c] | Number of transactions | 2024-25 | Aston (Flintshire) |
| [c] | Number of transactions | 2024-25 | Hawarden |
| 580 | Number of transactions | 2024-25 | Wales |
| 20 | Number of transactions | 2024-25 | Isle of Anglesey |
| 50 | Number of transactions | 2024-25 | Conwy |
| 30 | Number of transactions | 2024-25 | Denbighshire |
| 30 | Number of transactions | 2024-25 | Powys |
| 20 | Number of transactions | 2024-25 | Ceredigion |
| 30 | Number of transactions | 2024-25 | Carmarthenshire |
| 50 | Number of transactions | 2024-25 | Swansea |
| 50 | Number of transactions | 2024-25 | Cardiff |
| 30 | Number of transactions | 2024-25 | Rhondda Cynon Taf |
| 20 | Number of transactions | 2024-25 | Caerphilly |
| 10 | Number of transactions | 2024-25 | Blaenau Gwent |
| 30 | Number of transactions | 2024-25 | Newport |
| 580 | Number of transactions | 2024-25 | Total of Senedd constituency areas in Wales (records with known constituency classification) |
| 60 | Number of transactions | 2024-25 | Clwyd |
| 30 | Number of transactions | 2024-25 | Fflint Wrecsam |
| 30 | Number of transactions | 2024-25 | Brycheiniog Tawe Nedd |
| 20 | Number of transactions | 2024-25 | Afan Ogwr Rhondda |
| 20 | Number of transactions | 2024-25 | Blaenau Gwent Caerffili Rhymni |
| 50 | Number of transactions | 2024-25 | Sir Fynwy Torfaen |
| 30 | Number of transactions | 2024-25 | Caerdydd Ffynnon Taf |
| 30 | Number of transactions | 2024-25 | Pen-y-bont Bro Morgannwg |
| 20 | Number of transactions | 2024-25 | WIMD decile / tenth 2 |
| 30 | Number of transactions | 2024-25 | WIMD decile / tenth 3 |
| 70 | Number of transactions | 2024-25 | WIMD decile / tenth 7 |
| 70 | Number of transactions | 2024-25 | WIMD decile / tenth 8 |
| 90 | Number of transactions | 2024-25 | WIMD decile / tenth 10 |
| 570 | Number of transactions | 2024-25 | Total of WIMD deciles / tenths in Wales (records with known WIMD classification) |
| 50 | Number of transactions | 2024-25 | Dispersed (not in a BUA): Least sparse rural-urban area |
| 40 | Number of transactions | 2024-25 | Dispersed (not in a BUA): Sparsest rural-urban area |
| 580 | Number of transactions | 2024-25 | Total of National Park areas and non-National Park Areas |
| 10 | Number of transactions | 2024-25 | Bannau Brycheiniog National Park |
| 30 | Number of transactions | 2024-25 | Pembrokeshire - outside National Park |
| 30 | Number of transactions | 2024-25 | Carmarthenshire - outside National Park |
| 20 | Number of transactions | 2024-25 | Rhondda Cynon Taf - outside National Park |
| 30 | Number of transactions | 2024-25 | Monmouthshire - outside National Park |
| 10 | Number of transactions | 2024-25 | Prestatyn |
| 10 | Number of transactions | 2024-25 | Mold |
Main information
- Most recent update
- 29 September 2025
- Next update expected
- April 2026
- Designation
- Accredited official statistics
- Data provider
- Welsh Revenue Authority
- Data source
- Land transaction tax returns
- Time period covered
- April 2018 to March 2025
Data notes
- Revisions
- 29 September 2025
- 26 September 2025
- Rounding applied
Values in this dataset are rounded to the nearest 10 for the transactions for which a refund applies, and the nearest £0.1 million for the aggregate value of the refunds.
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 (April).
The dataset focuses on residential transactions subject to a higher rate refund and includes the number of transactions subject to a refund, and the aggregate value of those refunds, broken down by:
- either the local authority area (each of the 22 local authorities in Wales); the National Park area (each of the 3 National Parks in Wales), the Senedd Constituency area (each of the 16 Senedd constituencies in Wales); or the deprivation area (see below) of the transaction
- effective quarter and year of the original transaction When a refund for higher rates residential transaction is claimed, the original transaction is amended to a main rate residential transaction.
We have used these latest WIMD ranks in this release. Each update of WIMD ranks is designed to last for around three to six years.
Note the number and value of refunds presented for later effective dates is lower than that for earlier periods. This is because compared with earlier periods, insufficient time has passed since the transaction was effective for many of the relevant taxpayers to sell their previous main residence and claim their refund.
Data on the time taken to claim refunds can be found in the alternative dataset which compares the quarter of the original transaction with the quarter in which the refund is approved by the Welsh Revenue Authority.
The deprivation areas represent a division of Wales into ten approximately equally populated areas, known as deciles, using deprivation ranks attributed to the nearly 2000 small areas in Wales (called Lower Super Output Areas), as measured by the Welsh Index of Multiple Deprivation (WIMD). WIMD decile (or tenth) 1 is the most deprived, down to WIMD decile (or tenth) 10, which is the least deprived.
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
- Data collection or calculation
These statistics are aggregated from the individual records for higher rate refunds, 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