Residential Land Transaction Tax statistics, by built up area, transaction type, measure and effective 4-quarter rolling period

Contents

Standard shorthand is used in this table: [c] = confidential information, [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

Built-up area ( of 223 selected223 selectable options)

Select all Built-up area|Select None of Built-up area
Select all Total of built-up areas in Wales (records with known BUA classification)|Select None of Total of built-up areas in Wales (records with known BUA classification)
Select all Dispersed (not in a BUA)|Select None of Dispersed (not in a BUA)

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 descriptionPeriodBuilt-up areaTransaction type
199Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Fleur-de-lis and PengamHigher rates residential
147Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TreorchyResidential
156Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TreorchyMain rate residential
133Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TreorchyHigher rates residential
139Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercynonResidential
148Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercynonMain rate residential
105Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercynonHigher rates residential
196Average property value taxed per transaction (£ thousands)Year ending 30 June 2025GowertonResidential
200Average property value taxed per transaction (£ thousands)Year ending 30 June 2025GowertonMain rate residential
176Average property value taxed per transaction (£ thousands)Year ending 30 June 2025GowertonHigher rates residential
213Average property value taxed per transaction (£ thousands)Year ending 30 June 2025SwanseaResidential
222Average property value taxed per transaction (£ thousands)Year ending 30 June 2025SwanseaMain rate residential
187Average property value taxed per transaction (£ thousands)Year ending 30 June 2025SwanseaHigher rates residential
218Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontllanfraithResidential
218Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontllanfraithMain rate residential
217Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontllanfraithHigher rates residential
205Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nelson (Caerphilly)Residential
204Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nelson (Caerphilly)Main rate residential
217Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nelson (Caerphilly)Higher rates residential
223Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmbrânResidential
231Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmbrânMain rate residential
182Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmbrânHigher rates residential
115Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhonddaResidential
131Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhonddaMain rate residential
91Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhonddaHigher rates residential
155Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercarnResidential
164Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercarnMain rate residential
116Average property value taxed per transaction (£ thousands)Year ending 30 June 2025AbercarnHigher rates residential
142Average property value taxed per transaction (£ thousands)Year ending 30 June 2025YnysybwlResidential
141Average property value taxed per transaction (£ thousands)Year ending 30 June 2025YnysybwlMain rate residential
148Average property value taxed per transaction (£ thousands)Year ending 30 June 2025YnysybwlHigher rates residential
163Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaesycwmmerResidential
162Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaesycwmmerMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaesycwmmerHigher rates residential
193Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ystrad MynachResidential
201Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ystrad MynachMain rate residential
148Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ystrad MynachHigher rates residential
88Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Tylorstown and PontygwaithResidential
103Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Tylorstown and PontygwaithMain rate residential
67Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Tylorstown and PontygwaithHigher rates residential
325Average property value taxed per transaction (£ thousands)Year ending 30 June 2025ChepstowResidential
335Average property value taxed per transaction (£ thousands)Year ending 30 June 2025ChepstowMain rate residential
251Average property value taxed per transaction (£ thousands)Year ending 30 June 2025ChepstowHigher rates residential
164Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BaglanResidential
175Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BaglanMain rate residential
126Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BaglanHigher rates residential
160Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmavonResidential
166Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmavonMain rate residential
123Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CwmavonHigher rates residential
112Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nant-y-moelResidential
126Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nant-y-moelMain rate residential
88Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Nant-y-moelHigher rates residential
115Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonypandyResidential
126Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonypandyMain rate residential
95Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonypandyHigher rates residential
109Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontycymerResidential
121Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontycymerMain rate residential
88Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontycymerHigher rates residential
183Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RiscaResidential
187Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RiscaMain rate residential
161Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RiscaHigher rates residential
120Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthResidential
134Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthMain rate residential
90Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthHigher rates residential
307Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerleonResidential
310Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerleonMain rate residential
264Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerleonHigher rates residential
127Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaestegResidential
143Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaestegMain rate residential
88Average property value taxed per transaction (£ thousands)Year ending 30 June 2025MaestegHigher rates residential
122Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ogmore ValeResidential
142Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ogmore ValeMain rate residential
90Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Ogmore ValeHigher rates residential
147Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanbradachResidential
151Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanbradachMain rate residential
119Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanbradachHigher rates residential
378Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LangstoneResidential
377Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LangstoneMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LangstoneHigher rates residential
164Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Abertridwr and SenghenyddResidential
171Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Abertridwr and SenghenyddMain rate residential
123Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Abertridwr and SenghenyddHigher rates residential
189Average property value taxed per transaction (£ thousands)Year ending 30 June 2025UnderwoodResidential
195Average property value taxed per transaction (£ thousands)Year ending 30 June 2025UnderwoodMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025UnderwoodHigher rates residential
219Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BedwasResidential
235Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BedwasMain rate residential
159Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BedwasHigher rates residential
344Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BishopstonResidential
338Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BishopstonMain rate residential
361Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BishopstonHigher rates residential
312Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RogerstoneResidential
316Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RogerstoneMain rate residential
268Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RogerstoneHigher rates residential
279Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaldicotResidential
279Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaldicotMain rate residential
267Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaldicotHigher rates residential
174Average property value taxed per transaction (£ thousands)Year ending 30 June 2025HendreforganResidential
191Average property value taxed per transaction (£ thousands)Year ending 30 June 2025HendreforganMain rate residential
69Average property value taxed per transaction (£ thousands)Year ending 30 June 2025HendreforganHigher rates residential
Showing 109,901 to 110,000 of 110,099 rows
Page 1100 of 1101

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 built-up 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)
  • built up area (BUA): All BUAs with a population of less than 2000 are grouped together due to the low numbers of transactions in these areas. If the BUA has sub-divisions (BUASDs), these are used instead when the population of the BUASD is greater than 2000. Where the postcode of the transaction is valid but there is no BUA associated with this postcode, these figures have been split into the sparsest and least sparse areas (using the National Statistics rural-urban classification). We have used the latest Built up-areas in this release, reflecting the updated geographies from the 2021 Census.
  • 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 a built up area cannot be allocated. For comparability, the built up area totals shown in this dataset therefore relate only to those transactions where the built up area 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