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.

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Period ( of 26 selected26 selectable options)

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Built-up area ( of 223 selected223 selectable options)

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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)
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Transaction type ( of 5 selected5 selectable options)

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Select all Residential|Select None of Residential
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Data valuesData descriptionPeriodBuilt-up areaTransaction type
163Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontypriddResidential
170Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontypriddMain rate residential
141Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontypriddHigher rates residential
193Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonyrefailResidential
200Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonyrefailMain rate residential
165Average property value taxed per transaction (£ thousands)Year ending 30 June 2025TonyrefailHigher rates residential
152Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Port TalbotResidential
157Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Port TalbotMain rate residential
134Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Port TalbotHigher rates residential
220Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Newport (Newport)Residential
224Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Newport (Newport)Main rate residential
204Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Newport (Newport)Higher rates residential
237Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerphillyResidential
242Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerphillyMain rate residential
194Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CaerphillyHigher rates residential
323Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Undy and MagorResidential
319Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Undy and MagorMain rate residential
351Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Undy and MagorHigher rates residential
176Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BettwsResidential
198Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BettwsMain rate residential
136Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BettwsHigher rates residential
259Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Church VillageResidential
263Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Church VillageMain rate residential
232Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Church VillageHigher rates residential
192Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BeddauResidential
199Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BeddauMain rate residential
152Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BeddauHigher rates residential
254Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlantrisantResidential
261Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlantrisantMain rate residential
217Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlantrisantHigher rates residential
213Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Sarn, Tondu and BryncethinResidential
217Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Sarn, Tondu and BryncethinMain rate residential
187Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Sarn, Tondu and BryncethinHigher rates residential
246Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Taff's WellResidential
249Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Taff's WellMain rate residential
224Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Taff's WellHigher rates residential
247Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Talbot GreenResidential
235Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Talbot GreenMain rate residential
272Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Talbot GreenHigher rates residential
260Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llanharan and BrynnaResidential
268Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llanharan and BrynnaMain rate residential
226Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llanharan and BrynnaHigher rates residential
181Average property value taxed per transaction (£ thousands)Year ending 30 June 2025North Cornelly and Kenfig HillResidential
190Average property value taxed per transaction (£ thousands)Year ending 30 June 2025North Cornelly and Kenfig HillMain rate residential
129Average property value taxed per transaction (£ thousands)Year ending 30 June 2025North Cornelly and Kenfig HillHigher rates residential
282Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Pen-y-faiResidential
289Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Pen-y-faiMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Pen-y-faiHigher rates residential
322Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Marshfield (Newport)Residential
319Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Marshfield (Newport)Main rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Marshfield (Newport)Higher rates residential
306Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PentyrchResidential
328Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PentyrchMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PentyrchHigher rates residential
285Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontyclunResidential
293Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontyclunMain rate residential
253Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PontyclunHigher rates residential
222Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PencoedResidential
222Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PencoedMain rate residential
216Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PencoedHigher rates residential
398Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CreigiauResidential
405Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CreigiauMain rate residential
[c]Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CreigiauHigher rates residential
287Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CardiffResidential
289Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CardiffMain rate residential
279Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CardiffHigher rates residential
234Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanharryResidential
240Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanharryMain rate residential
212Average property value taxed per transaction (£ thousands)Year ending 30 June 2025LlanharryHigher rates residential
235Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BridgendResidential
239Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BridgendMain rate residential
207Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BridgendHigher rates residential
310Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthcawlResidential
323Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthcawlMain rate residential
248Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PorthcawlHigher rates residential
469Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CowbridgeResidential
484Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CowbridgeMain rate residential
338Average property value taxed per transaction (£ thousands)Year ending 30 June 2025CowbridgeHigher rates residential
335Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PenarthResidential
346Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PenarthMain rate residential
288Average property value taxed per transaction (£ thousands)Year ending 30 June 2025PenarthHigher rates residential
347Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Dinas PowisResidential
343Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Dinas PowisMain rate residential
378Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Dinas PowisHigher rates residential
259Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BovertonResidential
242Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BovertonMain rate residential
337Average property value taxed per transaction (£ thousands)Year ending 30 June 2025BovertonHigher rates residential
285Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llantwit MajorResidential
285Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llantwit MajorMain rate residential
285Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Llantwit MajorHigher rates residential
252Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Barry (Vale of Glamorgan)Residential
249Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Barry (Vale of Glamorgan)Main rate residential
270Average property value taxed per transaction (£ thousands)Year ending 30 June 2025Barry (Vale of Glamorgan)Higher rates residential
292Average property value taxed per transaction (£ thousands)Year ending 30 June 2025St AthanResidential
271Average property value taxed per transaction (£ thousands)Year ending 30 June 2025St AthanMain rate residential
418Average property value taxed per transaction (£ thousands)Year ending 30 June 2025St AthanHigher rates residential
314Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhooseResidential
318Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhooseMain rate residential
264Average property value taxed per transaction (£ thousands)Year ending 30 June 2025RhooseHigher rates residential
Showing 110,001 to 110,099 of 110,099 rows
Page 1101 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

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