Land Transaction Tax statistics, by relief type, transaction type, impact on tax, measure and effective year and quarter

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Standard shorthand is used in this table: [c] = confidential information, [k] = low figure.

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Relief type ( of 6 selected6 selectable options)

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Data valuesData descriptionPeriodRelief typeTransaction typeImpact on tax
0.0Tax due (£ million)2025-26Social housing reliefAll transactionsAll
[k]Tax due (£ million)2025-26All other reliefsResidentialAll
0.0Tax due (£ million)2025-26Charities reliefAll transactionsYes
0.0Tax due (£ million)2025-26Group reliefNon-residentialYes
0.8Tax due (£ million)2025-26Multiple dwellings reliefAll transactionsYes
[c]Tax due (£ million)2025-26All other reliefsAll transactionsYes
0.6Tax due (£ million)2025-26All reliefsResidentialAll
0.0Tax due (£ million)2025-26Charities reliefAll transactionsNo
0.0Tax due (£ million)2025-26Group reliefAll transactionsAll
0.0Tax due (£ million)2025-26Group reliefNon-residentialNo
0.0Tax due (£ million)2025-26Social housing reliefResidentialYes
[c]Tax due (£ million)2025-26Multiple dwellings reliefAll transactionsNo
0.6Tax due (£ million)2025-26Multiple dwellings reliefResidentialYes
[c]Tax due (£ million)2025-26All other reliefsAll transactionsNo
10Number of transactions2025-26All other reliefsNon-residentialNo
0.8Tax due (£ million)2025-26All reliefsAll transactionsYes
0.6Tax due (£ million)2025-26All reliefsResidentialYes
0.0Tax due (£ million)2025-26Charities reliefAll transactionsAll
0.0Tax due (£ million)2025-26Charities reliefNon-residentialAll
0.0Tax due (£ million)2025-26Charities reliefNon-residentialYes
0.0Tax due (£ million)2025-26Group reliefResidentialAll
0.0Tax due (£ million)2025-26Group reliefNon-residentialAll
0.0Tax due (£ million)2025-26Social housing reliefAll transactionsYes
[c]Tax due (£ million)2025-26Social housing reliefResidentialNo
[c]Tax due (£ million)2025-26Social housing reliefNon-residentialYes
0.8Tax due (£ million)2025-26Multiple dwellings reliefAll transactionsAll
0.6Tax due (£ million)2025-26Multiple dwellings reliefResidentialAll
[c]Tax due (£ million)2025-26Multiple dwellings reliefResidentialNo
0.2Tax due (£ million)2025-26Multiple dwellings reliefNon-residentialAll
[k]Tax due (£ million)2025-26All other reliefsAll transactionsAll
20Number of transactions2025-26Social housing reliefAll transactionsYes
20Number of transactions2025-26All other reliefsNon-residentialAll
10Number of transactions2025-26All other reliefsNon-residentialYes
[c]Tax due (£ million)2025-26All reliefsAll transactionsNo
100Number of transactions2025-26Charities reliefAll transactionsYes
[c]Tax due (£ million)2025-26All reliefsResidentialNo
0.0Tax due (£ million)2025-26All reliefsNon-residentialNo
0.2Tax due (£ million)2025-26All reliefsNon-residentialYes
[c]Number of transactions2025-26Social housing reliefAll transactionsNo
0.0Tax due (£ million)2025-26Charities reliefResidentialYes
70Number of transactions2025-26Group reliefAll transactionsAll
0.0Tax due (£ million)2025-26Charities reliefNon-residentialNo
0.0Tax due (£ million)2025-26Group reliefAll transactionsNo
0.0Tax due (£ million)2025-26Group reliefAll transactionsYes
0.0Tax due (£ million)2025-26Group reliefResidentialNo
0.0Tax due (£ million)2025-26Group reliefResidentialYes
30Number of transactions2025-26Multiple dwellings reliefResidentialAll
[c]Tax due (£ million)2025-26Social housing reliefAll transactionsNo
[c]Number of transactions2025-26Social housing reliefNon-residentialAll
0.0Tax due (£ million)2025-26Social housing reliefResidentialAll
30Number of transactions2025-26Multiple dwellings reliefAll transactionsYes
[c]Tax due (£ million)2025-26Social housing reliefNon-residentialAll
[c]Number of transactions2025-26Multiple dwellings reliefAll transactionsNo
40Number of transactions2025-26Multiple dwellings reliefAll transactionsAll
10Number of transactions2025-26Multiple dwellings reliefNon-residentialAll
170Number of transactions2025-26All other reliefsAll transactionsYes
30Number of transactions2025-26Multiple dwellings reliefResidentialYes
[c]Number of transactions2025-26Multiple dwellings reliefResidentialNo
10Number of transactions2025-26Multiple dwellings reliefNon-residentialYes
50Number of transactions2025-26All other reliefsAll transactionsNo
210Number of transactions2025-26All other reliefsAll transactionsAll
0.2Tax due (£ million)2025-26Multiple dwellings reliefNon-residentialYes
360Number of transactions2025-26All reliefsResidentialAll
90Number of transactions2025-26Charities reliefResidentialAll
40Number of transactions2025-26All other reliefsResidentialNo
160Number of transactions2025-26All other reliefsResidentialYes
440Number of transactions2025-26All reliefsAll transactionsAll
360Number of transactions2025-26All reliefsAll transactionsYes
80Number of transactions2025-26All reliefsAll transactionsNo
0.8Tax due (£ million)2025-26All reliefsAll transactionsAll
60Number of transactions2025-26All reliefsResidentialNo
20Number of transactions2025-26All reliefsNon-residentialNo
80Number of transactions2025-26All reliefsNon-residentialAll
300Number of transactions2025-26All reliefsResidentialYes
20Number of transactions2025-26Charities reliefAll transactionsNo
0.2Tax due (£ million)2025-26All reliefsNon-residentialAll
120Number of transactions2025-26Charities reliefAll transactionsAll
60Number of transactions2025-26All reliefsNon-residentialYes
10Number of transactions2025-26Charities reliefResidentialNo
20Number of transactions2025-26Group reliefAll transactionsNo
0.0Tax due (£ million)2025-26Charities reliefResidentialAll
0.0Tax due (£ million)2025-26Charities reliefResidentialNo
20Number of transactions2025-26Charities reliefNon-residentialAll
80Number of transactions2025-26Charities reliefResidentialYes
10Number of transactions2025-26Charities reliefNon-residentialYes
10Number of transactions2025-26Charities reliefNon-residentialNo
10Number of transactions2025-26Group reliefResidentialNo
20Number of transactions2025-26Social housing reliefAll transactionsAll
40Number of transactions2025-26Group reliefResidentialAll
60Number of transactions2025-26Group reliefAll transactionsYes
30Number of transactions2025-26Group reliefResidentialYes
30Number of transactions2025-26Group reliefNon-residentialYes
10Number of transactions2025-26Group reliefNon-residentialNo
40Number of transactions2025-26Group reliefNon-residentialAll
[c]Number of transactions2025-26Social housing reliefResidentialNo
[c]Number of transactions2025-26Social housing reliefNon-residentialYes
20Number of transactions2025-26Social housing reliefResidentialAll
200Number of transactions2025-26All other reliefsResidentialAll
20Number of transactions2025-26Social housing reliefResidentialYes
[c]Tax due (£ million)2025-26All other reliefsResidentialNo
Showing 1 to 100 of 5,883 rows
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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 March 2026

Data notes

Revisions
  • 29 September 2025
  • 26 September 2025
Rounding applied

Values in this dataset are rounded to the nearest 10 transactions, and the nearest £0.1 million for tax relieved and tax due.

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.

The dataset focuses on the transactions subject to a relief only and includes a breakdown by:

  • relief type: the four main categories of relief plus an ‘other’ category making up the rest
  • transaction type: residential, non-residential
  • transaction description: conveyance / transfer of ownership, granting a new lease, assignment of lease
  • impact on tax due: yes, no
  • measure: number of transactions, estimates of the value of tax relieved due, and the tax due on the transactions
  • effective quarter and financial year

Reliefs can be claimed on both residential and non-residential properties. Reliefs reduce the amount of tax due when certain conditions are met. Multiple reliefs can be applied to a single transaction and reliefs may reduce the tax due to zero (known as a full relief) or by a certain percentage or amount (known as a partial relief).

Reliefs are sometimes claimed where they have no impact on the tax due. These can be viewed separately in this dataset and many of them have been reported unnecessarily by the organisations completing the tax returns. As an example, some of these apply to low value residential transactions. Indications are that they are due to a perceived but mistaken need to claim first time buyer relief (which applies for the predecessor tax, but not to Land Transaction Tax). This is known following queries raised with several agents asking why tax reliefs have been claimed where there is no impact on value of the tax. Further information about this category of reliefs is provided in the example 4 in the key quality information found in the weblinks.

That example also describes some adjustments that have been made to more correctly identify the value of tax relieved associated with these transactions. Further adjustments are expected in future, and so the numbers shown here for reliefs where there is no impact on tax due are likely to be revised in future. On 7 February 2025, legislation relating to multiple dwellings relief was changed so that cases where dwellings that are subsidiary (worth less than a third of the total value of the transaction) must now be treated as part of the primary dwelling in any main rates residential transaction. This means it is now very rare that multiple dwellings relief will apply in a main rates residential transaction, which we estimate will reduce the value of the relief (or increase total LTT revenues) by between £2.0 and £2.5m per year.

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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