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

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Deprivation area ( of 11 selected11 selectable options)

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Data valuesData descriptionPeriodDeprivation areaTransaction type
53.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 10Residential
713Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 4Main rate residential
23.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 5Residential
11.3Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 9Revenue from higher rate
371Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 1Main rate residential
886Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 4Residential
6.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 2Higher rates residential
6.8Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 4Revenue from higher rate
15.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 7Main rate residential
5.9Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 9Revenue from main rate
140.5Tax due (£ million)Year ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Main rate residential
488Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 1Residential
514Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 2Main rate residential
152Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 3Higher rates residential
4.9Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 1Higher rates residential
2.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 2Main rate residential
7.0Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 3Higher rates residential
0.9Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 4Revenue from main rate
9.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 5Revenue from higher rate
30.5Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 7Residential
22.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 8Main rate residential
17.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 9Higher rates residential
10.0Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 10Revenue from higher rate
258.5Tax due (£ million)Year ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Residential
118.1Tax due (£ million)Year ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Higher rates residential
85.2Tax due (£ million)Year ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Revenue from higher rate
39,250Number of transactionsYear ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Main rate residential
676Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 2Residential
162Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 2Higher rates residential
650Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 3Main rate residential
6.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 1Residential
1.4Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 1Main rate residential
0.3Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 1Revenue from main rate
9.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 2Residential
0.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 2Revenue from main rate
4.5Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 3Main rate residential
6.1Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 3Revenue from higher rate
7.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 4Higher rates residential
10.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 5Main rate residential
3.5Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 5Revenue from main rate
13.3Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 6Main rate residential
9.7Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 6Revenue from higher rate
14.8Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 7Higher rates residential
40.0Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 8Residential
6.3Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 8Revenue from main rate
26.8Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 9Main rate residential
16.5Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 10Higher rates residential
6.4Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 10Revenue from main rate
4,180Number of transactionsYear ending 31 March 2025WIMD decile / tenth 7Main rate residential
5,210Number of transactionsYear ending 31 March 2025WIMD decile / tenth 7Residential
5,420Number of transactionsYear ending 31 March 2025WIMD decile / tenth 8Residential
950Number of transactionsYear ending 31 March 2025WIMD decile / tenth 8Higher rates residential
4,480Number of transactionsYear ending 31 March 2025WIMD decile / tenth 8Main rate residential
32.8Tax due (£ million)Year ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Revenue from main rate
4,840Number of transactionsYear ending 31 March 2025WIMD decile / tenth 9Main rate residential
5,360Number of transactionsYear ending 31 March 2025WIMD decile / tenth 10Residential
1,030Number of transactionsYear ending 31 March 2025WIMD decile / tenth 9Higher rates residential
118Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 1Higher rates residential
4,620Number of transactionsYear ending 31 March 2025WIMD decile / tenth 10Main rate residential
49,510Number of transactionsYear ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Residential
740Number of transactionsYear ending 31 March 2025WIMD decile / tenth 10Higher rates residential
802Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 3Residential
3,240Number of transactionsYear ending 31 March 2025WIMD decile / tenth 1Residential
4,280Number of transactionsYear ending 31 March 2025WIMD decile / tenth 6Main rate residential
1,080Number of transactionsYear ending 31 March 2025WIMD decile / tenth 3Higher rates residential
3,110Number of transactionsYear ending 31 March 2025WIMD decile / tenth 2Main rate residential
2,320Number of transactionsYear ending 31 March 2025WIMD decile / tenth 1Main rate residential
4,260Number of transactionsYear ending 31 March 2025WIMD decile / tenth 2Residential
4.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 1Revenue from higher rate
920Number of transactionsYear ending 31 March 2025WIMD decile / tenth 1Higher rates residential
3,580Number of transactionsYear ending 31 March 2025WIMD decile / tenth 3Main rate residential
1,160Number of transactionsYear ending 31 March 2025WIMD decile / tenth 2Higher rates residential
6.0Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 2Revenue from higher rate
11.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 3Residential
4,660Number of transactionsYear ending 31 March 2025WIMD decile / tenth 3Residential
0.9Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 3Revenue from main rate
13.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 4Residential
5.5Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 4Main rate residential
4,930Number of transactionsYear ending 31 March 2025WIMD decile / tenth 4Residential
5,380Number of transactionsYear ending 31 March 2025WIMD decile / tenth 6Residential
1,130Number of transactionsYear ending 31 March 2025WIMD decile / tenth 4Higher rates residential
13.1Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 5Higher rates residential
3,800Number of transactionsYear ending 31 March 2025WIMD decile / tenth 4Main rate residential
26.4Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 6Residential
13.1Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 6Higher rates residential
3.4Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 6Revenue from main rate
1,130Number of transactionsYear ending 31 March 2025WIMD decile / tenth 5Higher rates residential
5,180Number of transactionsYear ending 31 March 2025WIMD decile / tenth 5Residential
4.6Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 7Revenue from main rate
10.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 7Revenue from higher rate
4,050Number of transactionsYear ending 31 March 2025WIMD decile / tenth 5Main rate residential
17.2Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 8Higher rates residential
10.9Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 8Revenue from higher rate
44.0Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 9Residential
10,260Number of transactionsYear ending 31 March 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Higher rates residential
37.3Tax due (£ million)Year ending 31 March 2025WIMD decile / tenth 10Main rate residential
5,870Number of transactionsYear ending 31 March 2025WIMD decile / tenth 9Residential
1,030Number of transactionsYear ending 31 March 2025WIMD decile / tenth 7Higher rates residential
1,110Number of transactionsYear ending 31 March 2025WIMD decile / tenth 6Higher rates residential
173Property value taxed (£ million)Year ending 31 March 2025WIMD decile / tenth 4Higher rates residential
Showing 1 to 100 of 5,225 rows
Page 1 of 53

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 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 (April).

Non-residential statistics cannot be reliably produced as identification of the correct deprivation 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)
  • Deprivation area: areas that 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.
  • 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)

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.

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 the deprivation area cannot be allocated. For comparability, the area totals shown in this dataset therefore relate only to those transactions where the deprivation 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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