Residential Land Transaction Tax statistics, by National Park area, 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 descriptionPeriodNational Park areaTransaction type
2.8Tax due (£ million)Year ending 30 June 2025Pembrokeshire - outside National ParkRevenue from higher rate
3.0Tax due (£ million)Year ending 30 June 2025Monmouthshire - outside National ParkRevenue from higher rate
4.0Tax due (£ million)Year ending 30 June 2025Eryri National ParkResidential
0.8Tax due (£ million)Year ending 30 June 2025Pembrokeshire - outside National ParkRevenue from main rate
4.7Tax due (£ million)Year ending 30 June 2025Rhondda Cynon Taf - outside National ParkMain rate residential
1.9Tax due (£ million)Year ending 30 June 2025Monmouthshire - outside National ParkRevenue from main rate
3.5Tax due (£ million)Year ending 30 June 2025Bannau Brycheiniog National ParkMain rate residential
2.7Tax due (£ million)Year ending 30 June 2025Pembrokeshire Coast National ParkRevenue from higher rate
11.3Tax due (£ million)Year ending 30 June 2025Conwy - outside National ParkResidential
3.6Tax due (£ million)Year ending 30 June 2025Pembrokeshire - outside National ParkHigher rates residential
1.4Tax due (£ million)Year ending 30 June 2025Merthyr Tydfil - outside National ParkHigher rates residential
10.5Tax due (£ million)Year ending 30 June 2025Rhondda Cynon Taf - outside National ParkResidential
5.2Tax due (£ million)Year ending 30 June 2025Rhondda Cynon Taf - outside National ParkRevenue from higher rate
4.9Tax due (£ million)Year ending 30 June 2025Monmouthshire - outside National ParkHigher rates residential
122.3Tax due (£ million)Year ending 30 June 2025Total of National Park areas and non-National Park AreasHigher rates residential
5.4Tax due (£ million)Year ending 30 June 2025Bannau Brycheiniog National ParkResidential
1.3Tax due (£ million)Year ending 30 June 2025Bannau Brycheiniog National ParkRevenue from higher rate
1.7Tax due (£ million)Year ending 30 June 2025Pembrokeshire Coast National ParkRevenue from main rate
1.7Tax due (£ million)Year ending 30 June 2025Eryri National ParkRevenue from higher rate
3.7Tax due (£ million)Year ending 30 June 2025Gwynedd - outside National ParkRevenue from higher rate
6.5Tax due (£ million)Year ending 30 June 2025Powys - outside National ParkMain rate residential
4.0Tax due (£ million)Year ending 30 June 2025Pembrokeshire - outside National ParkMain rate residential
0.9Tax due (£ million)Year ending 30 June 2025Carmarthenshire - outside National ParkRevenue from main rate
1.0Tax due (£ million)Year ending 30 June 2025Merthyr Tydfil - outside National ParkMain rate residential
0.2Tax due (£ million)Year ending 30 June 2025Merthyr Tydfil - outside National ParkRevenue from main rate
1.2Tax due (£ million)Year ending 30 June 2025Merthyr Tydfil - outside National ParkRevenue from higher rate
5.8Tax due (£ million)Year ending 30 June 2025Rhondda Cynon Taf - outside National ParkHigher rates residential
0.6Tax due (£ million)Year ending 30 June 2025Rhondda Cynon Taf - outside National ParkRevenue from main rate
17.3Tax due (£ million)Year ending 30 June 2025Monmouthshire - outside National ParkResidential
12.5Tax due (£ million)Year ending 30 June 2025Monmouthshire - outside National ParkMain rate residential
1,320Number of transactionsYear ending 30 June 2025Monmouthshire - outside National ParkMain rate residential
147.2Tax due (£ million)Year ending 30 June 2025Total of National Park areas and non-National Park AreasMain rate residential
33.2Tax due (£ million)Year ending 30 June 2025Total of National Park areas and non-National Park AreasRevenue from main rate
89.1Tax due (£ million)Year ending 30 June 2025Total of National Park areas and non-National Park AreasRevenue from higher rate
1.9Tax due (£ million)Year ending 30 June 2025Bannau Brycheiniog National ParkHigher rates residential
0.6Tax due (£ million)Year ending 30 June 2025Bannau Brycheiniog National ParkRevenue from main rate
6.4Tax due (£ million)Year ending 30 June 2025Pembrokeshire Coast National ParkResidential
4.4Tax due (£ million)Year ending 30 June 2025Pembrokeshire Coast National ParkHigher rates residential
1.5Tax due (£ million)Year ending 30 June 2025Eryri National ParkMain rate residential
0.8Tax due (£ million)Year ending 30 June 2025Eryri National ParkRevenue from main rate
8.2Tax due (£ million)Year ending 30 June 2025Gwynedd - outside National ParkResidential
1.8Tax due (£ million)Year ending 30 June 2025Gwynedd - outside National ParkRevenue from main rate
5.4Tax due (£ million)Year ending 30 June 2025Conwy - outside National ParkHigher rates residential
10.8Tax due (£ million)Year ending 30 June 2025Powys - outside National ParkResidential
1.2Tax due (£ million)Year ending 30 June 2025Powys - outside National ParkRevenue from main rate
7.6Tax due (£ million)Year ending 30 June 2025Pembrokeshire - outside National ParkResidential
11.3Tax due (£ million)Year ending 30 June 2025Carmarthenshire - outside National ParkResidential
5.1Tax due (£ million)Year ending 30 June 2025Carmarthenshire - outside National ParkHigher rates residential
4.2Tax due (£ million)Year ending 30 June 2025Carmarthenshire - outside National ParkRevenue from higher rate
2.4Tax due (£ million)Year ending 30 June 2025Merthyr Tydfil - outside National ParkResidential
280Number of transactionsYear ending 30 June 2025Pembrokeshire Coast National ParkMain rate residential
380Number of transactionsYear ending 30 June 2025Eryri National ParkMain rate residential
530Number of transactionsYear ending 30 June 2025Eryri National ParkResidential
170Number of transactionsYear ending 30 June 2025Pembrokeshire Coast National ParkHigher rates residential
380Number of transactionsYear ending 30 June 2025Gwynedd - outside National ParkHigher rates residential
1,360Number of transactionsYear ending 30 June 2025Powys - outside National ParkMain rate residential
1,150Number of transactionsYear ending 30 June 2025Gwynedd - outside National ParkMain rate residential
1,530Number of transactionsYear ending 30 June 2025Gwynedd - outside National ParkResidential
2,140Number of transactionsYear ending 30 June 2025Conwy - outside National ParkResidential
1,680Number of transactionsYear ending 30 June 2025Powys - outside National ParkResidential
430Number of transactionsYear ending 30 June 2025Conwy - outside National ParkHigher rates residential
1,710Number of transactionsYear ending 30 June 2025Conwy - outside National ParkMain rate residential
1,630Number of transactionsYear ending 30 June 2025Pembrokeshire - outside National ParkResidential
550Number of transactionsYear ending 30 June 2025Carmarthenshire - outside National ParkHigher rates residential
390Number of transactionsYear ending 30 June 2025Bannau Brycheiniog National ParkMain rate residential
269.5Tax due (£ million)Year ending 30 June 2025Total of National Park areas and non-National Park AreasResidential
1,310Number of transactionsYear ending 30 June 2025Pembrokeshire - outside National ParkMain rate residential
2,270Number of transactionsYear ending 30 June 2025Carmarthenshire - outside National ParkMain rate residential
2,820Number of transactionsYear ending 30 June 2025Carmarthenshire - outside National ParkResidential
310Number of transactionsYear ending 30 June 2025Pembrokeshire - outside National ParkHigher rates residential
260Number of transactionsYear ending 30 June 2025Merthyr Tydfil - outside National ParkHigher rates residential
1,520Number of transactionsYear ending 30 June 2025Monmouthshire - outside National ParkResidential
580Number of transactionsYear ending 30 June 2025Merthyr Tydfil - outside National ParkMain rate residential
840Number of transactionsYear ending 30 June 2025Merthyr Tydfil - outside National ParkResidential
3,940Number of transactionsYear ending 30 June 2025Rhondda Cynon Taf - outside National ParkResidential
1,050Number of transactionsYear ending 30 June 2025Rhondda Cynon Taf - outside National ParkHigher rates residential
2,900Number of transactionsYear ending 30 June 2025Rhondda Cynon Taf - outside National ParkMain rate residential
2.1Tax due (£ million)Year ending 30 June 2025Pembrokeshire Coast National ParkMain rate residential
500Number of transactionsYear ending 30 June 2025Bannau Brycheiniog National ParkResidential
33,100Number of transactionsYear ending 30 June 2025All other local authoritiesResidential
200Number of transactionsYear ending 30 June 2025Monmouthshire - outside National ParkHigher rates residential
2.5Tax due (£ million)Year ending 30 June 2025Eryri National ParkHigher rates residential
26,710Number of transactionsYear ending 30 June 2025All other local authoritiesMain rate residential
6,390Number of transactionsYear ending 30 June 2025All other local authoritiesHigher rates residential
2.8Tax due (£ million)Year ending 30 June 2025Gwynedd - outside National ParkMain rate residential
5.5Tax due (£ million)Year ending 30 June 2025Gwynedd - outside National ParkHigher rates residential
10,320Number of transactionsYear ending 30 June 2025Total of National Park areas and non-National Park AreasHigher rates residential
5.9Tax due (£ million)Year ending 30 June 2025Conwy - outside National ParkMain rate residential
1.3Tax due (£ million)Year ending 30 June 2025Conwy - outside National ParkRevenue from main rate
4.0Tax due (£ million)Year ending 30 June 2025Conwy - outside National ParkRevenue from higher rate
4.4Tax due (£ million)Year ending 30 June 2025Powys - outside National ParkHigher rates residential
40,370Number of transactionsYear ending 30 June 2025Total of National Park areas and non-National Park AreasMain rate residential
50,690Number of transactionsYear ending 30 June 2025Total of National Park areas and non-National Park AreasResidential
3.2Tax due (£ million)Year ending 30 June 2025Powys - outside National ParkRevenue from higher rate
150Number of transactionsYear ending 30 June 2025Eryri National ParkHigher rates residential
460Number of transactionsYear ending 30 June 2025Pembrokeshire Coast National ParkResidential
310Number of transactionsYear ending 30 June 2025Powys - outside National ParkHigher rates residential
6.2Tax due (£ million)Year ending 30 June 2025Carmarthenshire - outside National ParkMain rate residential
100Number of transactionsYear ending 30 June 2025Bannau Brycheiniog National ParkHigher rates residential
174.2Tax due (£ million)Year ending 30 June 2025All other local authoritiesResidential
Showing 1 to 100 of 6,422 rows
Page 1 of 65

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 National Park 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)
  • National Park: each of the 3 National Parks 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 National Park area cannot be allocated. For comparability, the National Park 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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