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.

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Data valuesData descriptionPeriodLocal authority areaTransaction type
3,820Number of transactionsYear ending 31 December 2019CarmarthenshireAll transactions
2,390Number of transactionsYear ending 31 March 2020WrexhamAll transactions
990Number of transactionsYear ending 30 September 2019Merthyr TydfilAll transactions
2,780Number of transactionsYear ending 31 December 2019PembrokeshireAll transactions
1,740Number of transactionsYear ending 31 December 2019TorfaenAll transactions
3,010Number of transactionsYear ending 31 March 2020FlintshireAll transactions
1,530Number of transactionsYear ending 30 September 2019CeredigionAll transactions
4,420Number of transactionsYear ending 30 September 2019Rhondda Cynon TafAll transactions
61,490Number of transactionsYear ending 31 December 2019WalesAll transactions
1,490Number of transactionsYear ending 31 December 2019CeredigionAll transactions
7,310Number of transactionsYear ending 31 December 2019CardiffAll transactions
1,140Number of transactionsYear ending 31 December 2019Blaenau GwentAll transactions
2,530Number of transactionsYear ending 31 March 2020GwyneddAll transactions
1,880Number of transactionsYear ending 31 March 2020DenbighshireAll transactions
2,330Number of transactionsYear ending 30 September 2019WrexhamAll transactions
2,630Number of transactionsYear ending 30 September 2019PowysAll transactions
2,590Number of transactionsYear ending 30 September 2019Neath Port TalbotAll transactions
7,350Number of transactionsYear ending 30 September 2019CardiffAll transactions
3,130Number of transactionsYear ending 30 September 2019CaerphillyAll transactions
3,370Number of transactionsYear ending 30 September 2019NewportAll transactions
2,590Number of transactionsYear ending 31 December 2019ConwyAll transactions
2,520Number of transactionsYear ending 31 December 2019PowysAll transactions
2,620Number of transactionsYear ending 31 December 2019Neath Port TalbotAll transactions
3,110Number of transactionsYear ending 31 December 2019Vale of GlamorganAll transactions
1,040Number of transactionsYear ending 31 December 2019Merthyr TydfilAll transactions
3,160Number of transactionsYear ending 31 December 2019CaerphillyAll transactions
1,730Number of transactionsYear ending 31 December 2019MonmouthshireAll transactions
1,520Number of transactionsYear ending 31 March 2020Isle of AngleseyAll transactions
2,890Number of transactionsYear ending 30 June 2019PembrokeshireAll transactions
2,640Number of transactionsYear ending 31 March 2020ConwyAll transactions
1,840Number of transactionsYear ending 30 June 2019TorfaenAll transactions
3,090Number of transactionsYear ending 30 September 2019FlintshireAll transactions
2,680Number of transactionsYear ending 30 June 2019ConwyAll transactions
3,900Number of transactionsYear ending 30 June 2019CarmarthenshireAll transactions
2,850Number of transactionsYear ending 30 September 2019PembrokeshireAll transactions
4,410Number of transactionsYear ending 30 September 2019SwanseaAll transactions
3,150Number of transactionsYear ending 30 September 2019BridgendAll transactions
2,980Number of transactionsYear ending 30 September 2019Vale of GlamorganAll transactions
3,090Number of transactionsYear ending 30 June 2019FlintshireAll transactions
960Number of transactionsYear ending 30 June 2019Merthyr TydfilAll transactions
1,170Number of transactionsYear ending 30 September 2019Blaenau GwentAll transactions
1,800Number of transactionsYear ending 30 September 2019MonmouthshireAll transactions
1,170Number of transactionsYear ending 30 June 2019Blaenau GwentAll transactions
2,540Number of transactionsYear ending 31 December 2019GwyneddAll transactions
3,080Number of transactionsYear ending 31 December 2019FlintshireAll transactions
2,320Number of transactionsYear ending 31 December 2019WrexhamAll transactions
1,810Number of transactionsYear ending 30 June 2019MonmouthshireAll transactions
4,340Number of transactionsYear ending 31 December 2019SwanseaAll transactions
3,100Number of transactionsYear ending 31 December 2019BridgendAll transactions
3,910Number of transactionsYear ending 31 March 2019CarmarthenshireAll transactions
3,060Number of transactionsYear ending 31 March 2019FlintshireAll transactions
4,320Number of transactionsYear ending 31 December 2019Rhondda Cynon TafAll transactions
3,400Number of transactionsYear ending 30 June 2019NewportAll transactions
1,510Number of transactionsYear ending 30 June 2019CeredigionAll transactions
4,380Number of transactionsYear ending 31 March 2019SwanseaAll transactions
1,520Number of transactionsYear ending 30 September 2019Isle of AngleseyAll transactions
3,300Number of transactionsYear ending 31 December 2019NewportAll transactions
61,510Number of transactionsYear ending 31 March 2020WalesAll transactions
1,480Number of transactionsYear ending 30 June 2019Isle of AngleseyAll transactions
2,490Number of transactionsYear ending 31 March 2019Neath Port TalbotAll transactions
2,210Number of transactionsYear ending 31 March 2019WrexhamAll transactions
2,620Number of transactionsYear ending 30 September 2019GwyneddAll transactions
2,740Number of transactionsYear ending 31 March 2019ConwyAll transactions
2,580Number of transactionsYear ending 30 June 2019GwyneddAll transactions
3,150Number of transactionsYear ending 31 March 2019BridgendAll transactions
1,910Number of transactionsYear ending 30 September 2019DenbighshireAll transactions
61,950Number of transactionsYear ending 31 March 2019WalesAll transactions
1,850Number of transactionsYear ending 31 March 2019TorfaenAll transactions
2,690Number of transactionsYear ending 30 June 2019PowysAll transactions
2,880Number of transactionsYear ending 31 March 2019Vale of GlamorganAll transactions
2,720Number of transactionsYear ending 31 March 2019PowysAll transactions
2,940Number of transactionsYear ending 30 June 2019Vale of GlamorganAll transactions
4,340Number of transactionsYear ending 30 June 2019SwanseaAll transactions
3,900Number of transactionsYear ending 30 September 2019CarmarthenshireAll transactions
7,330Number of transactionsYear ending 31 March 2019CardiffAll transactions
1,960Number of transactionsYear ending 30 June 2019DenbighshireAll transactions
2,540Number of transactionsYear ending 30 June 2019Neath Port TalbotAll transactions
3,180Number of transactionsYear ending 30 June 2019BridgendAll transactions
1,850Number of transactionsYear ending 31 March 2019MonmouthshireAll transactions
4,420Number of transactionsYear ending 31 March 2019Rhondda Cynon TafAll transactions
1,490Number of transactionsYear ending 31 March 2019CeredigionAll transactions
7,380Number of transactionsYear ending 30 June 2019CardiffAll transactions
1,960Number of transactionsYear ending 31 March 2019DenbighshireAll transactions
4,420Number of transactionsYear ending 30 June 2019Rhondda Cynon TafAll transactions
900Number of transactionsYear ending 31 March 2019Merthyr TydfilAll transactions
1,800Number of transactionsYear ending 30 September 2019TorfaenAll transactions
2,600Number of transactionsYear ending 31 March 2019GwyneddAll transactions
3,040Number of transactionsYear ending 30 June 2019CaerphillyAll transactions
1,510Number of transactionsYear ending 31 December 2019Isle of AngleseyAll transactions
3,020Number of transactionsYear ending 31 March 2019CaerphillyAll transactions
2,870Number of transactionsYear ending 31 March 2019PembrokeshireAll transactions
1,920Number of transactionsYear ending 31 December 2019DenbighshireAll transactions
2,250Number of transactionsYear ending 30 June 2019WrexhamAll transactions
3,450Number of transactionsYear ending 31 March 2019NewportAll transactions
1,180Number of transactionsYear ending 31 March 2019Blaenau GwentAll transactions
1,490Number of transactionsYear ending 31 March 2019Isle of AngleseyAll transactions
62,220Number of transactionsYear ending 30 September 2019WalesAll transactions
2,690Number of transactionsYear ending 30 September 2019ConwyAll transactions
62,060Number of transactionsYear ending 30 June 2019WalesAll transactions
2,530Number of transactionsYear ending 31 March 2020PowysAll transactions
Showing 1 to 100 of 14,950 rows
Page 1 of 150

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.

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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