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

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

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Data valuesData descriptionPeriodSenedd constituency areaTransaction type
2,960Number of transactionsYear ending 30 June 2019Caerdydd PenarthMain rate residential
980Number of transactionsYear ending 30 June 2019Caerdydd PenarthHigher rates residential
3,560Number of transactionsYear ending 30 June 2019Caerdydd Ffynnon TafResidential
2,870Number of transactionsYear ending 30 June 2019Caerdydd Ffynnon TafMain rate residential
690Number of transactionsYear ending 30 June 2019Caerdydd Ffynnon TafHigher rates residential
4,000Number of transactionsYear ending 30 June 2019Pen-y-bont Bro MorgannwgResidential
3,350Number of transactionsYear ending 30 June 2019Pen-y-bont Bro MorgannwgMain rate residential
650Number of transactionsYear ending 30 June 2019Pen-y-bont Bro MorgannwgHigher rates residential
55,020Number of transactionsYear ending 30 September 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Residential
43,100Number of transactionsYear ending 30 September 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Main rate residential
11,920Number of transactionsYear ending 30 September 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Higher rates residential
2,910Number of transactionsYear ending 30 September 2019Bangor Conwy MônResidential
830Number of transactionsYear ending 30 September 2019Unknown Senedd constituency areaResidential
2,040Number of transactionsYear ending 30 September 2019Bangor Conwy MônMain rate residential
620Number of transactionsYear ending 30 September 2019Unknown Senedd constituency areaMain rate residential
870Number of transactionsYear ending 30 September 2019Bangor Conwy MônHigher rates residential
200Number of transactionsYear ending 30 September 2019Unknown Senedd constituency areaHigher rates residential
3,770Number of transactionsYear ending 30 September 2019ClwydResidential
3,090Number of transactionsYear ending 30 September 2019ClwydMain rate residential
680Number of transactionsYear ending 30 September 2019ClwydHigher rates residential
3,400Number of transactionsYear ending 30 September 2019Fflint WrecsamResidential
2,830Number of transactionsYear ending 30 September 2019Fflint WrecsamMain rate residential
570Number of transactionsYear ending 30 September 2019Fflint WrecsamHigher rates residential
3,310Number of transactionsYear ending 30 September 2019Gwynedd MaldwynResidential
2,400Number of transactionsYear ending 30 September 2019Gwynedd MaldwynMain rate residential
910Number of transactionsYear ending 30 September 2019Gwynedd MaldwynHigher rates residential
3,660Number of transactionsYear ending 30 September 2019Ceredigion PenfroResidential
2,790Number of transactionsYear ending 30 September 2019Ceredigion PenfroMain rate residential
880Number of transactionsYear ending 30 September 2019Ceredigion PenfroHigher rates residential
3,310Number of transactionsYear ending 30 September 2019Sir GaerfyrddinResidential
2,640Number of transactionsYear ending 30 September 2019Sir GaerfyrddinMain rate residential
670Number of transactionsYear ending 30 September 2019Sir GaerfyrddinHigher rates residential
3,240Number of transactionsYear ending 30 September 2019Gwyr AbertaweResidential
2,360Number of transactionsYear ending 30 September 2019Gwyr AbertaweMain rate residential
880Number of transactionsYear ending 30 September 2019Gwyr AbertaweHigher rates residential
3,220Number of transactionsYear ending 30 September 2019Brycheiniog Tawe NeddResidential
2,530Number of transactionsYear ending 30 September 2019Brycheiniog Tawe NeddMain rate residential
690Number of transactionsYear ending 30 September 2019Brycheiniog Tawe NeddHigher rates residential
3,150Number of transactionsYear ending 30 September 2019Afan Ogwr RhonddaResidential
2,300Number of transactionsYear ending 30 September 2019Afan Ogwr RhonddaMain rate residential
850Number of transactionsYear ending 30 September 2019Afan Ogwr RhonddaHigher rates residential
3,410Number of transactionsYear ending 30 September 2019Pontypridd Cynon MerthyrResidential
2,690Number of transactionsYear ending 30 September 2019Pontypridd Cynon MerthyrMain rate residential
720Number of transactionsYear ending 30 September 2019Pontypridd Cynon MerthyrHigher rates residential
3,080Number of transactionsYear ending 30 September 2019Blaenau Gwent Caerffili RhymniResidential
2,490Number of transactionsYear ending 30 September 2019Blaenau Gwent Caerffili RhymniMain rate residential
600Number of transactionsYear ending 30 September 2019Blaenau Gwent Caerffili RhymniHigher rates residential
3,200Number of transactionsYear ending 30 September 2019Sir Fynwy TorfaenResidential
2,690Number of transactionsYear ending 30 September 2019Sir Fynwy TorfaenMain rate residential
520Number of transactionsYear ending 30 September 2019Sir Fynwy TorfaenHigher rates residential
3,860Number of transactionsYear ending 30 September 2019Casnewydd IslwynResidential
3,170Number of transactionsYear ending 30 September 2019Casnewydd IslwynMain rate residential
700Number of transactionsYear ending 30 September 2019Casnewydd IslwynHigher rates residential
3,920Number of transactionsYear ending 30 September 2019Caerdydd PenarthResidential
2,930Number of transactionsYear ending 30 September 2019Caerdydd PenarthMain rate residential
990Number of transactionsYear ending 30 September 2019Caerdydd PenarthHigher rates residential
3,530Number of transactionsYear ending 30 September 2019Caerdydd Ffynnon TafResidential
2,810Number of transactionsYear ending 30 September 2019Caerdydd Ffynnon TafMain rate residential
730Number of transactionsYear ending 30 September 2019Caerdydd Ffynnon TafHigher rates residential
4,040Number of transactionsYear ending 30 September 2019Pen-y-bont Bro MorgannwgResidential
3,360Number of transactionsYear ending 30 September 2019Pen-y-bont Bro MorgannwgMain rate residential
680Number of transactionsYear ending 30 September 2019Pen-y-bont Bro MorgannwgHigher rates residential
54,530Number of transactionsYear ending 31 December 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Residential
42,510Number of transactionsYear ending 31 December 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Main rate residential
12,030Number of transactionsYear ending 31 December 2019Total of Senedd constituency areas in Wales (records with known constituency classification)Higher rates residential
740Number of transactionsYear ending 31 December 2019Unknown Senedd constituency areaResidential
2,850Number of transactionsYear ending 31 December 2019Bangor Conwy MônResidential
1,980Number of transactionsYear ending 31 December 2019Bangor Conwy MônMain rate residential
550Number of transactionsYear ending 31 December 2019Unknown Senedd constituency areaMain rate residential
190Number of transactionsYear ending 31 December 2019Unknown Senedd constituency areaHigher rates residential
880Number of transactionsYear ending 31 December 2019Bangor Conwy MônHigher rates residential
3,690Number of transactionsYear ending 31 December 2019ClwydResidential
3,020Number of transactionsYear ending 31 December 2019ClwydMain rate residential
670Number of transactionsYear ending 31 December 2019ClwydHigher rates residential
3,350Number of transactionsYear ending 31 December 2019Fflint WrecsamResidential
2,770Number of transactionsYear ending 31 December 2019Fflint WrecsamMain rate residential
580Number of transactionsYear ending 31 December 2019Fflint WrecsamHigher rates residential
3,330Number of transactionsYear ending 31 December 2019Gwynedd MaldwynResidential
2,420Number of transactionsYear ending 31 December 2019Gwynedd MaldwynMain rate residential
910Number of transactionsYear ending 31 December 2019Gwynedd MaldwynHigher rates residential
3,540Number of transactionsYear ending 31 December 2019Ceredigion PenfroResidential
2,670Number of transactionsYear ending 31 December 2019Ceredigion PenfroMain rate residential
870Number of transactionsYear ending 31 December 2019Ceredigion PenfroHigher rates residential
3,290Number of transactionsYear ending 31 December 2019Sir GaerfyrddinResidential
2,620Number of transactionsYear ending 31 December 2019Sir GaerfyrddinMain rate residential
670Number of transactionsYear ending 31 December 2019Sir GaerfyrddinHigher rates residential
3,180Number of transactionsYear ending 31 December 2019Gwyr AbertaweResidential
2,350Number of transactionsYear ending 31 December 2019Gwyr AbertaweMain rate residential
830Number of transactionsYear ending 31 December 2019Gwyr AbertaweHigher rates residential
3,140Number of transactionsYear ending 31 December 2019Brycheiniog Tawe NeddResidential
2,460Number of transactionsYear ending 31 December 2019Brycheiniog Tawe NeddMain rate residential
680Number of transactionsYear ending 31 December 2019Brycheiniog Tawe NeddHigher rates residential
3,160Number of transactionsYear ending 31 December 2019Afan Ogwr RhonddaResidential
2,320Number of transactionsYear ending 31 December 2019Afan Ogwr RhonddaMain rate residential
840Number of transactionsYear ending 31 December 2019Afan Ogwr RhonddaHigher rates residential
3,410Number of transactionsYear ending 31 December 2019Pontypridd Cynon MerthyrResidential
2,680Number of transactionsYear ending 31 December 2019Pontypridd Cynon MerthyrMain rate residential
730Number of transactionsYear ending 31 December 2019Pontypridd Cynon MerthyrHigher rates residential
3,040Number of transactionsYear ending 31 December 2019Blaenau Gwent Caerffili RhymniResidential
2,430Number of transactionsYear ending 31 December 2019Blaenau Gwent Caerffili RhymniMain rate residential
Showing 101 to 200 of 8,892 rows
Page 2 of 89

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 constituency 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)
  • Senedd Constituency: each of the 16 Senedd Constituencies 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)

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