Residential Land Transaction Tax statistics, by 2024 Westminster 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 descriptionPeriodWestminster constituency areaTransaction type
1,040Number of transactionsYear ending 30 September 2020TorfaenMain rate residential
210Number of transactionsYear ending 30 September 2020TorfaenHigher rates residential
1,650Number of transactionsYear ending 30 September 2020Vale of GlamorganResidential
1,340Number of transactionsYear ending 30 September 2020Vale of GlamorganMain rate residential
310Number of transactionsYear ending 30 September 2020Vale of GlamorganHigher rates residential
1,180Number of transactionsYear ending 30 September 2020WrexhamResidential
970Number of transactionsYear ending 30 September 2020WrexhamMain rate residential
210Number of transactionsYear ending 30 September 2020WrexhamHigher rates residential
1,040Number of transactionsYear ending 30 September 2020Ynys MônResidential
700Number of transactionsYear ending 30 September 2020Ynys MônMain rate residential
340Number of transactionsYear ending 30 September 2020Ynys MônHigher rates residential
560Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaResidential
360Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaMain rate residential
200Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaHigher rates residential
44,440Number of transactionsYear ending 31 December 2020Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Residential
34,090Number of transactionsYear ending 31 December 2020Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Main rate residential
10,350Number of transactionsYear ending 31 December 2020Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Higher rates residential
1,170Number of transactionsYear ending 31 December 2020Aberafan MaestegResidential
840Number of transactionsYear ending 31 December 2020Aberafan MaestegMain rate residential
330Number of transactionsYear ending 31 December 2020Aberafan MaestegHigher rates residential
1,550Number of transactionsYear ending 31 December 2020Alyn and DeesideResidential
1,290Number of transactionsYear ending 31 December 2020Alyn and DeesideMain rate residential
260Number of transactionsYear ending 31 December 2020Alyn and DeesideHigher rates residential
1,330Number of transactionsYear ending 31 December 2020Bangor AberconwyResidential
990Number of transactionsYear ending 31 December 2020Bangor AberconwyMain rate residential
340Number of transactionsYear ending 31 December 2020Bangor AberconwyHigher rates residential
1,250Number of transactionsYear ending 31 December 2020Blaenau Gwent and RhymneyResidential
890Number of transactionsYear ending 31 December 2020Blaenau Gwent and RhymneyMain rate residential
370Number of transactionsYear ending 31 December 2020Blaenau Gwent and RhymneyHigher rates residential
1,300Number of transactionsYear ending 31 December 2020Brecon, Radnor and Cwm TaweResidential
1,030Number of transactionsYear ending 31 December 2020Brecon, Radnor and Cwm TaweMain rate residential
270Number of transactionsYear ending 31 December 2020Brecon, Radnor and Cwm TaweHigher rates residential
1,510Number of transactionsYear ending 31 December 2020BridgendResidential
1,230Number of transactionsYear ending 31 December 2020BridgendMain rate residential
290Number of transactionsYear ending 31 December 2020BridgendHigher rates residential
1,350Number of transactionsYear ending 31 December 2020CaerfyrddinResidential
1,090Number of transactionsYear ending 31 December 2020CaerfyrddinMain rate residential
260Number of transactionsYear ending 31 December 2020CaerfyrddinHigher rates residential
1,150Number of transactionsYear ending 31 December 2020CaerphillyResidential
930Number of transactionsYear ending 31 December 2020CaerphillyMain rate residential
220Number of transactionsYear ending 31 December 2020CaerphillyHigher rates residential
1,220Number of transactionsYear ending 31 December 2020Cardiff EastResidential
910Number of transactionsYear ending 31 December 2020Cardiff EastMain rate residential
310Number of transactionsYear ending 31 December 2020Cardiff EastHigher rates residential
1,420Number of transactionsYear ending 31 December 2020Cardiff NorthResidential
1,190Number of transactionsYear ending 31 December 2020Cardiff NorthMain rate residential
230Number of transactionsYear ending 31 December 2020Cardiff NorthHigher rates residential
1,520Number of transactionsYear ending 31 December 2020Cardiff South and PenarthResidential
1,060Number of transactionsYear ending 31 December 2020Cardiff South and PenarthMain rate residential
460Number of transactionsYear ending 31 December 2020Cardiff South and PenarthHigher rates residential
1,500Number of transactionsYear ending 31 December 2020Cardiff WestResidential
1,180Number of transactionsYear ending 31 December 2020Cardiff WestMain rate residential
310Number of transactionsYear ending 31 December 2020Cardiff WestHigher rates residential
1,440Number of transactionsYear ending 31 December 2020Ceredigion PreseliResidential
1,110Number of transactionsYear ending 31 December 2020Ceredigion PreseliMain rate residential
320Number of transactionsYear ending 31 December 2020Ceredigion PreseliHigher rates residential
1,530Number of transactionsYear ending 31 December 2020Clwyd EastResidential
1,260Number of transactionsYear ending 31 December 2020Clwyd EastMain rate residential
270Number of transactionsYear ending 31 December 2020Clwyd EastHigher rates residential
1,610Number of transactionsYear ending 31 December 2020Clwyd NorthResidential
1,240Number of transactionsYear ending 31 December 2020Clwyd NorthMain rate residential
370Number of transactionsYear ending 31 December 2020Clwyd NorthHigher rates residential
1,520Number of transactionsYear ending 31 December 2020Dwyfor MeirionnyddResidential
970Number of transactionsYear ending 31 December 2020Dwyfor MeirionnyddMain rate residential
540Number of transactionsYear ending 31 December 2020Dwyfor MeirionnyddHigher rates residential
1,510Number of transactionsYear ending 31 December 2020GowerResidential
1,110Number of transactionsYear ending 31 December 2020GowerMain rate residential
400Number of transactionsYear ending 31 December 2020GowerHigher rates residential
1,420Number of transactionsYear ending 31 December 2020LlanelliResidential
1,130Number of transactionsYear ending 31 December 2020LlanelliMain rate residential
290Number of transactionsYear ending 31 December 2020LlanelliHigher rates residential
1,270Number of transactionsYear ending 31 December 2020Merthyr Tydfil and AberdareResidential
930Number of transactionsYear ending 31 December 2020Merthyr Tydfil and AberdareMain rate residential
340Number of transactionsYear ending 31 December 2020Merthyr Tydfil and AberdareHigher rates residential
1,600Number of transactionsYear ending 31 December 2020Mid and South PembrokeshireResidential
1,160Number of transactionsYear ending 31 December 2020Mid and South PembrokeshireMain rate residential
440Number of transactionsYear ending 31 December 2020Mid and South PembrokeshireHigher rates residential
1,360Number of transactionsYear ending 31 December 2020MonmouthshireResidential
1,130Number of transactionsYear ending 31 December 2020MonmouthshireMain rate residential
220Number of transactionsYear ending 31 December 2020MonmouthshireHigher rates residential
1,280Number of transactionsYear ending 31 December 2020Montgomeryshire and GlyndwrResidential
1,060Number of transactionsYear ending 31 December 2020Montgomeryshire and GlyndwrMain rate residential
210Number of transactionsYear ending 31 December 2020Montgomeryshire and GlyndwrHigher rates residential
1,340Number of transactionsYear ending 31 December 2020Neath and Swansea EastResidential
1,020Number of transactionsYear ending 31 December 2020Neath and Swansea EastMain rate residential
320Number of transactionsYear ending 31 December 2020Neath and Swansea EastHigher rates residential
1,490Number of transactionsYear ending 31 December 2020Newport EastResidential
1,130Number of transactionsYear ending 31 December 2020Newport EastMain rate residential
350Number of transactionsYear ending 31 December 2020Newport EastHigher rates residential
1,570Number of transactionsYear ending 31 December 2020Newport West and IslwynResidential
1,270Number of transactionsYear ending 31 December 2020Newport West and IslwynMain rate residential
300Number of transactionsYear ending 31 December 2020Newport West and IslwynHigher rates residential
1,380Number of transactionsYear ending 31 December 2020PontypriddResidential
1,060Number of transactionsYear ending 31 December 2020PontypriddMain rate residential
320Number of transactionsYear ending 31 December 2020PontypriddHigher rates residential
1,390Number of transactionsYear ending 31 December 2020Rhondda and OgmoreResidential
930Number of transactionsYear ending 31 December 2020Rhondda and OgmoreMain rate residential
460Number of transactionsYear ending 31 December 2020Rhondda and OgmoreHigher rates residential
1,220Number of transactionsYear ending 31 December 2020Swansea WestResidential
810Number of transactionsYear ending 31 December 2020Swansea WestMain rate residential
Showing 701 to 800 of 16,796 rows
Page 8 of 168

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)
  • 2024 Westminster Constituency area: each of the 32 Westminster 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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