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

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

Data values	Data description	Period	Senedd constituency area	Transaction type
3.5	Tax due (£ million)	Year ending 31 March 2020	Gwyr Abertawe	Revenue from higher rate
3.3	Tax due (£ million)	Year ending 30 June 2020	Gwyr Abertawe	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 31 December 2019	Afan Ogwr Rhondda	Revenue from higher rate
2.4	Tax due (£ million)	Year ending 31 March 2020	Sir Gaerfyrddin	Revenue from higher rate
48.6	Tax due (£ million)	Year ending 30 June 2020	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
2.0	Tax due (£ million)	Year ending 30 June 2020	Sir Gaerfyrddin	Revenue from higher rate
1.2	Tax due (£ million)	Year ending 31 December 2019	Unknown Senedd constituency area	Revenue from higher rate
2.4	Tax due (£ million)	Year ending 31 December 2019	Brycheiniog Tawe Nedd	Revenue from higher rate
5.5	Tax due (£ million)	Year ending 31 December 2019	Caerdydd Ffynnon Taf	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 31 March 2020	Ceredigion Penfro	Revenue from higher rate
3.0	Tax due (£ million)	Year ending 31 March 2020	Casnewydd Islwyn	Revenue from higher rate
3.6	Tax due (£ million)	Year ending 31 March 2020	Pen-y-bont Bro Morgannwg	Revenue from higher rate
1.2	Tax due (£ million)	Year ending 30 June 2020	Unknown Senedd constituency area	Revenue from higher rate
4.3	Tax due (£ million)	Year ending 30 June 2020	Ceredigion Penfro	Revenue from higher rate
4.3	Tax due (£ million)	Year ending 30 September 2019	Caerdydd Ffynnon Taf	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 31 December 2019	Bangor Conwy Môn	Revenue from higher rate
2.2	Tax due (£ million)	Year ending 31 December 2019	Fflint Wrecsam	Revenue from higher rate
3.4	Tax due (£ million)	Year ending 31 December 2019	Gwyr Abertawe	Revenue from higher rate
2.0	Tax due (£ million)	Year ending 31 December 2019	Pontypridd Cynon Merthyr	Revenue from higher rate
6.7	Tax due (£ million)	Year ending 31 December 2019	Caerdydd Penarth	Revenue from higher rate
1.3	Tax due (£ million)	Year ending 31 March 2020	Unknown Senedd constituency area	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 31 March 2020	Gwynedd Maldwyn	Revenue from higher rate
2.1	Tax due (£ million)	Year ending 31 March 2020	Pontypridd Cynon Merthyr	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 31 March 2020	Sir Fynwy Torfaen	Revenue from higher rate
2.2	Tax due (£ million)	Year ending 30 September 2019	Fflint Wrecsam	Revenue from higher rate
5.8	Tax due (£ million)	Year ending 31 March 2020	Caerdydd Ffynnon Taf	Revenue from higher rate
3.7	Tax due (£ million)	Year ending 30 September 2019	Gwyr Abertawe	Revenue from higher rate
4.0	Tax due (£ million)	Year ending 30 June 2020	Bangor Conwy Môn	Revenue from higher rate
2.0	Tax due (£ million)	Year ending 30 June 2020	Fflint Wrecsam	Revenue from higher rate
4.2	Tax due (£ million)	Year ending 30 June 2020	Gwynedd Maldwyn	Revenue from higher rate
2.8	Tax due (£ million)	Year ending 30 September 2019	Casnewydd Islwyn	Revenue from higher rate
5.7	Tax due (£ million)	Year ending 30 September 2019	Caerdydd Penarth	Revenue from higher rate
4.7	Tax due (£ million)	Year ending 31 March 2019	Ceredigion Penfro	Revenue from higher rate
54.0	Tax due (£ million)	Year ending 31 December 2019	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 31 March 2019	Afan Ogwr Rhondda	Revenue from higher rate
2.7	Tax due (£ million)	Year ending 31 December 2019	Clwyd	Revenue from higher rate
4.6	Tax due (£ million)	Year ending 31 December 2019	Ceredigion Penfro	Revenue from higher rate
2.3	Tax due (£ million)	Year ending 31 December 2019	Sir Gaerfyrddin	Revenue from higher rate
50.7	Tax due (£ million)	Year ending 30 June 2019	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
1.7	Tax due (£ million)	Year ending 30 June 2019	Blaenau Gwent Caerffili Rhymni	Revenue from higher rate
2.6	Tax due (£ million)	Year ending 31 December 2019	Sir Fynwy Torfaen	Revenue from higher rate
2.9	Tax due (£ million)	Year ending 31 December 2019	Casnewydd Islwyn	Revenue from higher rate
55.1	Tax due (£ million)	Year ending 31 March 2020	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
4.9	Tax due (£ million)	Year ending 31 March 2020	Bangor Conwy Môn	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 30 June 2019	Pontypridd Cynon Merthyr	Revenue from higher rate
2.3	Tax due (£ million)	Year ending 31 March 2020	Fflint Wrecsam	Revenue from higher rate
4.1	Tax due (£ million)	Year ending 30 June 2019	Caerdydd Ffynnon Taf	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 31 March 2020	Afan Ogwr Rhondda	Revenue from higher rate
51.8	Tax due (£ million)	Year ending 30 September 2019	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
1.8	Tax due (£ million)	Year ending 31 March 2020	Blaenau Gwent Caerffili Rhymni	Revenue from higher rate
4.7	Tax due (£ million)	Year ending 30 September 2019	Bangor Conwy Môn	Revenue from higher rate
0.8	Tax due (£ million)	Year ending 30 September 2019	Unknown Senedd constituency area	Revenue from higher rate
6.7	Tax due (£ million)	Year ending 31 March 2020	Caerdydd Penarth	Revenue from higher rate
2.7	Tax due (£ million)	Year ending 30 September 2019	Clwyd	Revenue from higher rate
4.7	Tax due (£ million)	Year ending 30 September 2019	Gwynedd Maldwyn	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 30 September 2019	Ceredigion Penfro	Revenue from higher rate
1.7	Tax due (£ million)	Year ending 30 September 2019	Blaenau Gwent Caerffili Rhymni	Revenue from higher rate
2.4	Tax due (£ million)	Year ending 30 September 2019	Sir Gaerfyrddin	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 30 June 2020	Clwyd	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 30 September 2019	Brycheiniog Tawe Nedd	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 30 September 2019	Afan Ogwr Rhondda	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 30 September 2019	Pontypridd Cynon Merthyr	Revenue from higher rate
2.7	Tax due (£ million)	Year ending 30 September 2019	Sir Fynwy Torfaen	Revenue from higher rate
50.5	Tax due (£ million)	Year ending 31 March 2019	Total of Senedd constituency areas in Wales (records with known constituency classification)	Revenue from higher rate
0.9	Tax due (£ million)	Year ending 31 March 2019	Unknown Senedd constituency area	Revenue from higher rate
4.5	Tax due (£ million)	Year ending 31 March 2019	Bangor Conwy Môn	Revenue from higher rate
2.6	Tax due (£ million)	Year ending 31 March 2019	Clwyd	Revenue from higher rate
2.2	Tax due (£ million)	Year ending 31 March 2019	Fflint Wrecsam	Revenue from higher rate
3.1	Tax due (£ million)	Year ending 30 September 2019	Pen-y-bont Bro Morgannwg	Revenue from higher rate
4.6	Tax due (£ million)	Year ending 31 March 2019	Gwynedd Maldwyn	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 31 March 2019	Sir Gaerfyrddin	Revenue from higher rate
3.8	Tax due (£ million)	Year ending 31 March 2019	Gwyr Abertawe	Revenue from higher rate
3.0	Tax due (£ million)	Year ending 31 March 2019	Casnewydd Islwyn	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 31 March 2019	Brycheiniog Tawe Nedd	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 31 December 2019	Gwynedd Maldwyn	Revenue from higher rate
2.0	Tax due (£ million)	Year ending 31 March 2019	Pontypridd Cynon Merthyr	Revenue from higher rate
1.6	Tax due (£ million)	Year ending 31 March 2019	Blaenau Gwent Caerffili Rhymni	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 31 March 2019	Sir Fynwy Torfaen	Revenue from higher rate
5.5	Tax due (£ million)	Year ending 31 March 2019	Caerdydd Penarth	Revenue from higher rate
3.8	Tax due (£ million)	Year ending 31 March 2019	Caerdydd Ffynnon Taf	Revenue from higher rate
2.1	Tax due (£ million)	Year ending 30 June 2019	Fflint Wrecsam	Revenue from higher rate
3.0	Tax due (£ million)	Year ending 31 March 2019	Pen-y-bont Bro Morgannwg	Revenue from higher rate
4.6	Tax due (£ million)	Year ending 30 June 2019	Bangor Conwy Môn	Revenue from higher rate
1.8	Tax due (£ million)	Year ending 31 December 2019	Blaenau Gwent Caerffili Rhymni	Revenue from higher rate
0.9	Tax due (£ million)	Year ending 30 June 2019	Unknown Senedd constituency area	Revenue from higher rate
2.6	Tax due (£ million)	Year ending 30 June 2019	Clwyd	Revenue from higher rate
3.4	Tax due (£ million)	Year ending 31 December 2019	Pen-y-bont Bro Morgannwg	Revenue from higher rate
4.5	Tax due (£ million)	Year ending 30 June 2019	Gwynedd Maldwyn	Revenue from higher rate
4.8	Tax due (£ million)	Year ending 30 June 2019	Ceredigion Penfro	Revenue from higher rate
2.4	Tax due (£ million)	Year ending 30 June 2019	Sir Gaerfyrddin	Revenue from higher rate
3.8	Tax due (£ million)	Year ending 30 June 2019	Gwyr Abertawe	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 30 June 2019	Brycheiniog Tawe Nedd	Revenue from higher rate
2.7	Tax due (£ million)	Year ending 31 March 2020	Clwyd	Revenue from higher rate
1.9	Tax due (£ million)	Year ending 30 June 2019	Afan Ogwr Rhondda	Revenue from higher rate
2.5	Tax due (£ million)	Year ending 30 June 2019	Sir Fynwy Torfaen	Revenue from higher rate
2.9	Tax due (£ million)	Year ending 30 June 2019	Casnewydd Islwyn	Revenue from higher rate
2.4	Tax due (£ million)	Year ending 31 March 2020	Brycheiniog Tawe Nedd	Revenue from higher rate
5.6	Tax due (£ million)	Year ending 30 June 2019	Caerdydd Penarth	Revenue from higher rate
2.9	Tax due (£ million)	Year ending 30 June 2019	Pen-y-bont Bro Morgannwg	Revenue from higher rate
2.0	Tax due (£ million)	Year ending 30 June 2020	Brycheiniog Tawe Nedd	Revenue from higher rate

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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 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