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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Data description ( of 5 selected5 selectable options)

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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)
Select all Dispersed (not in a BUA)|Select None of Dispersed (not in a BUA)

Transaction type ( of 5 selected5 selectable options)

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Select all Residential|Select None of Residential
Select all Higher rates residential|Select None of Higher rates residential

Data valuesData descriptionPeriodBuilt-up areaTransaction type
0.4Tax due (£ million)Year ending 31 March 2019RhooseMain rate residential
0.4Tax due (£ million)Year ending 31 December 2020RhooseResidential
80Number of transactionsYear ending 30 June 2024RhooseResidential
0.5Tax due (£ million)Year ending 31 March 2019RhooseResidential
0.1Tax due (£ million)Year ending 30 September 2019RhooseHigher rates residential
0.1Tax due (£ million)Year ending 30 September 2020RhooseRevenue from higher rate
80Number of transactionsYear ending 30 September 2023RhooseMain rate residential
10Number of transactionsYear ending 31 March 2024RhooseHigher rates residential
80Number of transactionsYear ending 31 December 2024RhooseMain rate residential
10Number of transactionsYear ending 30 June 2025RhooseHigher rates residential
0.1Tax due (£ million)Year ending 30 June 2019RhooseHigher rates residential
0.4Tax due (£ million)Year ending 30 September 2019RhooseMain rate residential
0.1Tax due (£ million)Year ending 30 September 2019RhooseRevenue from higher rate
[k]Tax due (£ million)Year ending 30 September 2020RhooseRevenue from main rate
20Number of transactionsYear ending 31 March 2023RhooseHigher rates residential
100Number of transactionsYear ending 30 September 2023RhooseResidential
70Number of transactionsYear ending 31 December 2023RhooseMain rate residential
70Number of transactionsYear ending 31 March 2024RhooseMain rate residential
70Number of transactionsYear ending 30 September 2024RhooseResidential
80Number of transactionsYear ending 31 December 2024RhooseResidential
90Number of transactionsYear ending 31 March 2025RhooseResidential
90Number of transactionsYear ending 30 June 2025RhooseMain rate residential
[k]Tax due (£ million)Year ending 31 March 2019RhooseRevenue from main rate
0.4Tax due (£ million)Year ending 30 June 2019RhooseMain rate residential
0.1Tax due (£ million)Year ending 30 June 2019RhooseRevenue from higher rate
0.5Tax due (£ million)Year ending 30 September 2019RhooseResidential
160Number of transactionsYear ending 30 September 2021RhooseMain rate residential
[k]Tax due (£ million)Year ending 30 September 2019RhooseRevenue from main rate
0.6Tax due (£ million)Year ending 30 September 2020RhooseResidential
0.1Tax due (£ million)Year ending 30 September 2020RhooseHigher rates residential
110Number of transactionsYear ending 31 March 2023RhooseResidential
90Number of transactionsYear ending 31 March 2023RhooseMain rate residential
90Number of transactionsYear ending 30 June 2023RhooseMain rate residential
20Number of transactionsYear ending 30 June 2023RhooseHigher rates residential
20Number of transactionsYear ending 31 December 2021RhooseHigher rates residential
80Number of transactionsYear ending 31 December 2023RhooseResidential
140Number of transactionsYear ending 31 March 2022RhooseMain rate residential
80Number of transactionsYear ending 31 March 2024RhooseResidential
20Number of transactionsYear ending 30 June 2022RhooseHigher rates residential
10Number of transactionsYear ending 30 June 2024RhooseHigher rates residential
170Number of transactionsYear ending 30 September 2020RhooseResidential
10Number of transactionsYear ending 30 September 2024RhooseHigher rates residential
150Number of transactionsYear ending 31 March 2021RhooseResidential
10Number of transactionsYear ending 31 December 2024RhooseHigher rates residential
10Number of transactionsYear ending 31 March 2025RhooseHigher rates residential
100Number of transactionsYear ending 30 June 2025RhooseResidential
30Number of transactionsYear ending 30 September 2021RhooseHigher rates residential
0.1Tax due (£ million)Year ending 31 March 2019RhooseHigher rates residential
0.5Tax due (£ million)Year ending 30 June 2019RhooseResidential
170Number of transactionsYear ending 30 June 2019RhooseResidential
20Number of transactionsYear ending 30 September 2022RhooseHigher rates residential
[k]Tax due (£ million)Year ending 30 June 2019RhooseRevenue from main rate
90Number of transactionsYear ending 30 September 2022RhooseMain rate residential
200Number of transactionsYear ending 30 June 2021RhooseResidential
20Number of transactionsYear ending 30 June 2021RhooseHigher rates residential
120Number of transactionsYear ending 31 December 2020RhooseMain rate residential
110Number of transactionsYear ending 31 December 2022RhooseResidential
90Number of transactionsYear ending 31 December 2022RhooseMain rate residential
20Number of transactionsYear ending 31 December 2022RhooseHigher rates residential
190Number of transactionsYear ending 30 September 2021RhooseResidential
20Number of transactionsYear ending 31 December 2020RhooseHigher rates residential
0.5Tax due (£ million)Year ending 30 September 2020RhooseMain rate residential
160Number of transactionsYear ending 31 December 2021RhooseMain rate residential
160Number of transactionsYear ending 31 December 2019RhooseMain rate residential
160Number of transactionsYear ending 30 June 2019RhooseMain rate residential
20Number of transactionsYear ending 31 March 2021RhooseHigher rates residential
180Number of transactionsYear ending 31 December 2021RhooseResidential
110Number of transactionsYear ending 30 June 2023RhooseResidential
150Number of transactionsYear ending 31 March 2020RhooseMain rate residential
10Number of transactionsYear ending 30 June 2019RhooseHigher rates residential
150Number of transactionsYear ending 31 March 2019RhooseMain rate residential
170Number of transactionsYear ending 31 March 2019RhooseResidential
20Number of transactionsYear ending 31 March 2022RhooseHigher rates residential
20Number of transactionsYear ending 30 September 2023RhooseHigher rates residential
10Number of transactionsYear ending 30 September 2019RhooseHigher rates residential
170Number of transactionsYear ending 31 March 2020RhooseResidential
150Number of transactionsYear ending 31 March 2022RhooseResidential
10Number of transactionsYear ending 31 December 2023RhooseHigher rates residential
110Number of transactionsYear ending 30 June 2022RhooseResidential
20Number of transactionsYear ending 31 March 2020RhooseHigher rates residential
70Number of transactionsYear ending 30 June 2024RhooseMain rate residential
130Number of transactionsYear ending 31 March 2021RhooseMain rate residential
20Number of transactionsYear ending 31 March 2019RhooseHigher rates residential
160Number of transactionsYear ending 30 September 2019RhooseMain rate residential
70Number of transactionsYear ending 30 September 2024RhooseMain rate residential
180Number of transactionsYear ending 31 December 2019RhooseResidential
150Number of transactionsYear ending 30 September 2020RhooseMain rate residential
140Number of transactionsYear ending 30 June 2020RhooseResidential
20Number of transactionsYear ending 30 September 2020RhooseHigher rates residential
90Number of transactionsYear ending 30 June 2022RhooseMain rate residential
90Number of transactionsYear ending 31 March 2025RhooseMain rate residential
170Number of transactionsYear ending 30 September 2019RhooseResidential
20Number of transactionsYear ending 30 June 2020RhooseHigher rates residential
130Number of transactionsYear ending 30 June 2020RhooseMain rate residential
20Number of transactionsYear ending 31 December 2019RhooseHigher rates residential
140Number of transactionsYear ending 31 December 2020RhooseResidential
180Number of transactionsYear ending 30 June 2021RhooseMain rate residential
110Number of transactionsYear ending 30 September 2022RhooseResidential
0.1Tax due (£ million)Year ending 31 March 2019RhooseRevenue from higher rate
0.4Tax due (£ million)Year ending 31 December 2020RhooseMain rate residential
Showing 1 to 100 of 110,099 rows
Page 1 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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