Land Transaction Tax statistics, by local authority, transaction type, measure and effective year

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Standard shorthand is used in this table: [k] = low figure, [r] = revised.

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Data valuesData descriptionPeriodLocal authority areaTransaction type
59,450Number of transactionsYear ending 31 December 2025WalesAll transactions
53,370Number of transactionsYear ending 31 December 2025WalesResidential
42,470Number of transactionsYear ending 31 December 2025WalesMain rate residential
10,900Number of transactionsYear ending 31 December 2025WalesHigher rates residential
6,080Number of transactionsYear ending 31 December 2025WalesNon-residential
1,210Number of transactionsYear ending 31 December 2025Isle of AngleseyAll transactions
1,040Number of transactionsYear ending 31 December 2025Isle of AngleseyResidential
800Number of transactionsYear ending 31 December 2025Isle of AngleseyMain rate residential
240Number of transactionsYear ending 31 December 2025Isle of AngleseyHigher rates residential
170Number of transactionsYear ending 31 December 2025Isle of AngleseyNon-residential
2,250Number of transactionsYear ending 31 December 2025GwyneddAll transactions
1,960Number of transactionsYear ending 31 December 2025GwyneddResidential
1,480Number of transactionsYear ending 31 December 2025GwyneddMain rate residential
480Number of transactionsYear ending 31 December 2025GwyneddHigher rates residential
290Number of transactionsYear ending 31 December 2025GwyneddNon-residential
2,600Number of transactionsYear ending 31 December 2025ConwyAll transactions
2,350Number of transactionsYear ending 31 December 2025ConwyResidential
1,900Number of transactionsYear ending 31 December 2025ConwyMain rate residential
450Number of transactionsYear ending 31 December 2025ConwyHigher rates residential
250Number of transactionsYear ending 31 December 2025ConwyNon-residential
1,890Number of transactionsYear ending 31 December 2025DenbighshireAll transactions
1,690Number of transactionsYear ending 31 December 2025DenbighshireResidential
1,350Number of transactionsYear ending 31 December 2025DenbighshireMain rate residential
340Number of transactionsYear ending 31 December 2025DenbighshireHigher rates residential
200Number of transactionsYear ending 31 December 2025DenbighshireNon-residential
3,090Number of transactionsYear ending 31 December 2025FlintshireAll transactions
2,840Number of transactionsYear ending 31 December 2025FlintshireResidential
2,390Number of transactionsYear ending 31 December 2025FlintshireMain rate residential
450Number of transactionsYear ending 31 December 2025FlintshireHigher rates residential
250Number of transactionsYear ending 31 December 2025FlintshireNon-residential
2,330Number of transactionsYear ending 31 December 2025WrexhamAll transactions
2,100Number of transactionsYear ending 31 December 2025WrexhamResidential
1,730Number of transactionsYear ending 31 December 2025WrexhamMain rate residential
370Number of transactionsYear ending 31 December 2025WrexhamHigher rates residential
230Number of transactionsYear ending 31 December 2025WrexhamNon-residential
2,520Number of transactionsYear ending 31 December 2025PowysAll transactions
2,000Number of transactionsYear ending 31 December 2025PowysResidential
1,630Number of transactionsYear ending 31 December 2025PowysMain rate residential
370Number of transactionsYear ending 31 December 2025PowysHigher rates residential
510Number of transactionsYear ending 31 December 2025PowysNon-residential
1,340Number of transactionsYear ending 31 December 2025CeredigionAll transactions
1,120Number of transactionsYear ending 31 December 2025CeredigionResidential
880Number of transactionsYear ending 31 December 2025CeredigionMain rate residential
230Number of transactionsYear ending 31 December 2025CeredigionHigher rates residential
230Number of transactionsYear ending 31 December 2025CeredigionNon-residential
2,570Number of transactionsYear ending 31 December 2025PembrokeshireAll transactions
2,200Number of transactionsYear ending 31 December 2025PembrokeshireResidential
1,700Number of transactionsYear ending 31 December 2025PembrokeshireMain rate residential
500Number of transactionsYear ending 31 December 2025PembrokeshireHigher rates residential
370Number of transactionsYear ending 31 December 2025PembrokeshireNon-residential
3,550Number of transactionsYear ending 31 December 2025CarmarthenshireAll transactions
3,100Number of transactionsYear ending 31 December 2025CarmarthenshireResidential
2,470Number of transactionsYear ending 31 December 2025CarmarthenshireMain rate residential
640Number of transactionsYear ending 31 December 2025CarmarthenshireHigher rates residential
440Number of transactionsYear ending 31 December 2025CarmarthenshireNon-residential
4,480Number of transactionsYear ending 31 December 2025SwanseaAll transactions
4,080Number of transactionsYear ending 31 December 2025SwanseaResidential
3,100Number of transactionsYear ending 31 December 2025SwanseaMain rate residential
980Number of transactionsYear ending 31 December 2025SwanseaHigher rates residential
400Number of transactionsYear ending 31 December 2025SwanseaNon-residential
2,550Number of transactionsYear ending 31 December 2025Neath Port TalbotAll transactions
2,380Number of transactionsYear ending 31 December 2025Neath Port TalbotResidential
1,900Number of transactionsYear ending 31 December 2025Neath Port TalbotMain rate residential
480Number of transactionsYear ending 31 December 2025Neath Port TalbotHigher rates residential
180Number of transactionsYear ending 31 December 2025Neath Port TalbotNon-residential
2,780Number of transactionsYear ending 31 December 2025BridgendAll transactions
2,550Number of transactionsYear ending 31 December 2025BridgendResidential
2,110Number of transactionsYear ending 31 December 2025BridgendMain rate residential
440Number of transactionsYear ending 31 December 2025BridgendHigher rates residential
230Number of transactionsYear ending 31 December 2025BridgendNon-residential
2,660Number of transactionsYear ending 31 December 2025Vale of GlamorganAll transactions
2,470Number of transactionsYear ending 31 December 2025Vale of GlamorganResidential
2,120Number of transactionsYear ending 31 December 2025Vale of GlamorganMain rate residential
350Number of transactionsYear ending 31 December 2025Vale of GlamorganHigher rates residential
180Number of transactionsYear ending 31 December 2025Vale of GlamorganNon-residential
6,720Number of transactionsYear ending 31 December 2025CardiffAll transactions
6,010Number of transactionsYear ending 31 December 2025CardiffResidential
4,680Number of transactionsYear ending 31 December 2025CardiffMain rate residential
1,330Number of transactionsYear ending 31 December 2025CardiffHigher rates residential
710Number of transactionsYear ending 31 December 2025CardiffNon-residential
4,660Number of transactionsYear ending 31 December 2025Rhondda Cynon TafAll transactions
4,280Number of transactionsYear ending 31 December 2025Rhondda Cynon TafResidential
3,160Number of transactionsYear ending 31 December 2025Rhondda Cynon TafMain rate residential
1,130Number of transactionsYear ending 31 December 2025Rhondda Cynon TafHigher rates residential
370Number of transactionsYear ending 31 December 2025Rhondda Cynon TafNon-residential
1,000Number of transactionsYear ending 31 December 2025Merthyr TydfilAll transactions
910Number of transactionsYear ending 31 December 2025Merthyr TydfilResidential
610Number of transactionsYear ending 31 December 2025Merthyr TydfilMain rate residential
300Number of transactionsYear ending 31 December 2025Merthyr TydfilHigher rates residential
90Number of transactionsYear ending 31 December 2025Merthyr TydfilNon-residential
3,070Number of transactionsYear ending 31 December 2025CaerphillyAll transactions
2,830Number of transactionsYear ending 31 December 2025CaerphillyResidential
2,340Number of transactionsYear ending 31 December 2025CaerphillyMain rate residential
480Number of transactionsYear ending 31 December 2025CaerphillyHigher rates residential
240Number of transactionsYear ending 31 December 2025CaerphillyNon-residential
1,270Number of transactionsYear ending 31 December 2025Blaenau GwentAll transactions
1,160Number of transactionsYear ending 31 December 2025Blaenau GwentResidential
820Number of transactionsYear ending 31 December 2025Blaenau GwentMain rate residential
340Number of transactionsYear ending 31 December 2025Blaenau GwentHigher rates residential
110Number of transactionsYear ending 31 December 2025Blaenau GwentNon-residential
Showing 1 to 100 of 16,100 rows
Page 1 of 161

Next update expected:30 April 2026

Updates

29th January 2026

New / revised data

30th October 2025
29th September 2025
26th September 2025
Dataset first published.

Main information

Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Land transaction tax returns

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 includes a breakdown by:

  • transaction type: residential (including sub-categories for main rate and higher rate transactions), non-residential
  • local authority: each of the 22 local authorities in Wales
  • 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)

Note that property values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.

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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