Residential Land Transaction Tax statistics, by Senedd constituency, transaction type, measure and effective 4-quarter rolling period
Contents
Standard shorthand is used in this table: [k] = low figure.
| Data values | Data description | Period | Senedd constituency area | Transaction type |
|---|---|---|---|---|
| 230 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Gwynedd Maldwyn | Main rate residential |
| 229 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Gwynedd Maldwyn | Higher rates residential |
| 252 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Ceredigion Penfro | Residential |
| 253 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Ceredigion Penfro | Main rate residential |
| 249 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Ceredigion Penfro | Higher rates residential |
| 212 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Gaerfyrddin | Residential |
| 219 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Gaerfyrddin | Main rate residential |
| 182 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Gaerfyrddin | Higher rates residential |
| 228 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Gwyr Abertawe | Residential |
| 239 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Gwyr Abertawe | Main rate residential |
| 195 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Gwyr Abertawe | Higher rates residential |
| 215 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Brycheiniog Tawe Nedd | Residential |
| 222 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Brycheiniog Tawe Nedd | Main rate residential |
| 188 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Brycheiniog Tawe Nedd | Higher rates residential |
| 141 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Afan Ogwr Rhondda | Residential |
| 153 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Afan Ogwr Rhondda | Main rate residential |
| 109 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Afan Ogwr Rhondda | Higher rates residential |
| 182 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pontypridd Cynon Merthyr | Residential |
| 197 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pontypridd Cynon Merthyr | Main rate residential |
| 136 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pontypridd Cynon Merthyr | Higher rates residential |
| 182 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Blaenau Gwent Caerffili Rhymni | Residential |
| 192 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Blaenau Gwent Caerffili Rhymni | Main rate residential |
| 140 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Blaenau Gwent Caerffili Rhymni | Higher rates residential |
| 291 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Fynwy Torfaen | Residential |
| 294 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Fynwy Torfaen | Main rate residential |
| 266 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Sir Fynwy Torfaen | Higher rates residential |
| 224 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Casnewydd Islwyn | Residential |
| 230 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Casnewydd Islwyn | Main rate residential |
| 198 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Casnewydd Islwyn | Higher rates residential |
| 290 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Penarth | Residential |
| 295 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Penarth | Main rate residential |
| 270 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Penarth | Higher rates residential |
| 305 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Ffynnon Taf | Residential |
| 311 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Ffynnon Taf | Main rate residential |
| 276 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Caerdydd Ffynnon Taf | Higher rates residential |
| 271 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pen-y-bont Bro Morgannwg | Residential |
| 272 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pen-y-bont Bro Morgannwg | Main rate residential |
| 271 | Average property value taxed per transaction (£ thousands) | Year ending 31 March 2025 | Pen-y-bont Bro Morgannwg | Higher rates residential |
| 234 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Total of Senedd constituency areas in Wales (records with known constituency classification) | Residential |
| 240 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Total of Senedd constituency areas in Wales (records with known constituency classification) | Main rate residential |
| 209 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Total of Senedd constituency areas in Wales (records with known constituency classification) | Higher rates residential |
| 247 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Bangor Conwy Môn | Residential |
| 313 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Unknown Senedd constituency area | Residential |
| 243 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Bangor Conwy Môn | Main rate residential |
| 282 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Unknown Senedd constituency area | Main rate residential |
| 386 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Unknown Senedd constituency area | Higher rates residential |
| 260 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Bangor Conwy Môn | Higher rates residential |
| 227 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Clwyd | Residential |
| 232 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Clwyd | Main rate residential |
| 205 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Clwyd | Higher rates residential |
| 225 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Fflint Wrecsam | Residential |
| 231 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Fflint Wrecsam | Main rate residential |
| 195 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Fflint Wrecsam | Higher rates residential |
| 232 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwynedd Maldwyn | Residential |
| 233 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwynedd Maldwyn | Main rate residential |
| 229 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwynedd Maldwyn | Higher rates residential |
| 253 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Ceredigion Penfro | Residential |
| 254 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Ceredigion Penfro | Main rate residential |
| 252 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Ceredigion Penfro | Higher rates residential |
| 212 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Gaerfyrddin | Residential |
| 221 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Gaerfyrddin | Main rate residential |
| 178 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Gaerfyrddin | Higher rates residential |
| 230 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwyr Abertawe | Residential |
| 239 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwyr Abertawe | Main rate residential |
| 202 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Gwyr Abertawe | Higher rates residential |
| 214 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Brycheiniog Tawe Nedd | Residential |
| 222 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Brycheiniog Tawe Nedd | Main rate residential |
| 181 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Brycheiniog Tawe Nedd | Higher rates residential |
| 141 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Afan Ogwr Rhondda | Residential |
| 154 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Afan Ogwr Rhondda | Main rate residential |
| 106 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Afan Ogwr Rhondda | Higher rates residential |
| 184 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pontypridd Cynon Merthyr | Residential |
| 199 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pontypridd Cynon Merthyr | Main rate residential |
| 138 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pontypridd Cynon Merthyr | Higher rates residential |
| 180 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Blaenau Gwent Caerffili Rhymni | Residential |
| 191 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Blaenau Gwent Caerffili Rhymni | Main rate residential |
| 136 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Blaenau Gwent Caerffili Rhymni | Higher rates residential |
| 291 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Fynwy Torfaen | Residential |
| 295 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Fynwy Torfaen | Main rate residential |
| 267 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Sir Fynwy Torfaen | Higher rates residential |
| 229 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Casnewydd Islwyn | Residential |
| 234 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Casnewydd Islwyn | Main rate residential |
| 205 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Casnewydd Islwyn | Higher rates residential |
| 293 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Penarth | Residential |
| 293 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Penarth | Main rate residential |
| 294 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Penarth | Higher rates residential |
| 308 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Ffynnon Taf | Residential |
| 314 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Ffynnon Taf | Main rate residential |
| 283 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Caerdydd Ffynnon Taf | Higher rates residential |
| 270 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pen-y-bont Bro Morgannwg | Residential |
| 270 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pen-y-bont Bro Morgannwg | Main rate residential |
| 271 | Average property value taxed per transaction (£ thousands) | Year ending 30 June 2025 | Pen-y-bont Bro Morgannwg | Higher rates residential |
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
Published by
- Organisation
- Welsh Revenue Authority
- Contact email
- data@wra.gov.wales