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
410Number of transactionsYear ending 31 December 2020Swansea WestHigher rates residential
1,240Number of transactionsYear ending 31 December 2020TorfaenResidential
1,030Number of transactionsYear ending 31 December 2020TorfaenMain rate residential
220Number of transactionsYear ending 31 December 2020TorfaenHigher rates residential
1,640Number of transactionsYear ending 31 December 2020Vale of GlamorganResidential
1,330Number of transactionsYear ending 31 December 2020Vale of GlamorganMain rate residential
310Number of transactionsYear ending 31 December 2020Vale of GlamorganHigher rates residential
1,270Number of transactionsYear ending 31 December 2020WrexhamResidential
1,030Number of transactionsYear ending 31 December 2020WrexhamMain rate residential
240Number of transactionsYear ending 31 December 2020WrexhamHigher rates residential
1,110Number of transactionsYear ending 31 December 2020Ynys MônResidential
760Number of transactionsYear ending 31 December 2020Ynys MônMain rate residential
360Number of transactionsYear ending 31 December 2020Ynys MônHigher rates residential
560Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaResidential
330Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaMain rate residential
230Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaHigher rates residential
47,730Number of transactionsYear ending 31 March 2021Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Residential
36,930Number of transactionsYear ending 31 March 2021Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Main rate residential
10,790Number of transactionsYear ending 31 March 2021Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)Higher rates residential
1,250Number of transactionsYear ending 31 March 2021Aberafan MaestegResidential
910Number of transactionsYear ending 31 March 2021Aberafan MaestegMain rate residential
340Number of transactionsYear ending 31 March 2021Aberafan MaestegHigher rates residential
1,630Number of transactionsYear ending 31 March 2021Alyn and DeesideResidential
1,370Number of transactionsYear ending 31 March 2021Alyn and DeesideMain rate residential
270Number of transactionsYear ending 31 March 2021Alyn and DeesideHigher rates residential
1,450Number of transactionsYear ending 31 March 2021Bangor AberconwyResidential
1,100Number of transactionsYear ending 31 March 2021Bangor AberconwyMain rate residential
350Number of transactionsYear ending 31 March 2021Bangor AberconwyHigher rates residential
1,270Number of transactionsYear ending 31 March 2021Blaenau Gwent and RhymneyResidential
920Number of transactionsYear ending 31 March 2021Blaenau Gwent and RhymneyMain rate residential
350Number of transactionsYear ending 31 March 2021Blaenau Gwent and RhymneyHigher rates residential
1,420Number of transactionsYear ending 31 March 2021Brecon, Radnor and Cwm TaweResidential
1,150Number of transactionsYear ending 31 March 2021Brecon, Radnor and Cwm TaweMain rate residential
270Number of transactionsYear ending 31 March 2021Brecon, Radnor and Cwm TaweHigher rates residential
1,570Number of transactionsYear ending 31 March 2021BridgendResidential
1,280Number of transactionsYear ending 31 March 2021BridgendMain rate residential
280Number of transactionsYear ending 31 March 2021BridgendHigher rates residential
1,500Number of transactionsYear ending 31 March 2021CaerfyrddinResidential
1,220Number of transactionsYear ending 31 March 2021CaerfyrddinMain rate residential
280Number of transactionsYear ending 31 March 2021CaerfyrddinHigher rates residential
1,240Number of transactionsYear ending 31 March 2021CaerphillyResidential
1,020Number of transactionsYear ending 31 March 2021CaerphillyMain rate residential
220Number of transactionsYear ending 31 March 2021CaerphillyHigher rates residential
1,350Number of transactionsYear ending 31 March 2021Cardiff EastResidential
1,010Number of transactionsYear ending 31 March 2021Cardiff EastMain rate residential
350Number of transactionsYear ending 31 March 2021Cardiff EastHigher rates residential
1,550Number of transactionsYear ending 31 March 2021Cardiff NorthResidential
1,300Number of transactionsYear ending 31 March 2021Cardiff NorthMain rate residential
250Number of transactionsYear ending 31 March 2021Cardiff NorthHigher rates residential
1,570Number of transactionsYear ending 31 March 2021Cardiff South and PenarthResidential
1,130Number of transactionsYear ending 31 March 2021Cardiff South and PenarthMain rate residential
440Number of transactionsYear ending 31 March 2021Cardiff South and PenarthHigher rates residential
1,640Number of transactionsYear ending 31 March 2021Cardiff WestResidential
1,340Number of transactionsYear ending 31 March 2021Cardiff WestMain rate residential
310Number of transactionsYear ending 31 March 2021Cardiff WestHigher rates residential
1,590Number of transactionsYear ending 31 March 2021Ceredigion PreseliResidential
1,270Number of transactionsYear ending 31 March 2021Ceredigion PreseliMain rate residential
320Number of transactionsYear ending 31 March 2021Ceredigion PreseliHigher rates residential
1,700Number of transactionsYear ending 31 March 2021Clwyd EastResidential
1,410Number of transactionsYear ending 31 March 2021Clwyd EastMain rate residential
290Number of transactionsYear ending 31 March 2021Clwyd EastHigher rates residential
1,710Number of transactionsYear ending 31 March 2021Clwyd NorthResidential
1,320Number of transactionsYear ending 31 March 2021Clwyd NorthMain rate residential
380Number of transactionsYear ending 31 March 2021Clwyd NorthHigher rates residential
1,650Number of transactionsYear ending 31 March 2021Dwyfor MeirionnyddResidential
1,050Number of transactionsYear ending 31 March 2021Dwyfor MeirionnyddMain rate residential
600Number of transactionsYear ending 31 March 2021Dwyfor MeirionnyddHigher rates residential
1,640Number of transactionsYear ending 31 March 2021GowerResidential
1,230Number of transactionsYear ending 31 March 2021GowerMain rate residential
410Number of transactionsYear ending 31 March 2021GowerHigher rates residential
1,510Number of transactionsYear ending 31 March 2021LlanelliResidential
1,210Number of transactionsYear ending 31 March 2021LlanelliMain rate residential
310Number of transactionsYear ending 31 March 2021LlanelliHigher rates residential
1,360Number of transactionsYear ending 31 March 2021Merthyr Tydfil and AberdareResidential
1,010Number of transactionsYear ending 31 March 2021Merthyr Tydfil and AberdareMain rate residential
350Number of transactionsYear ending 31 March 2021Merthyr Tydfil and AberdareHigher rates residential
1,830Number of transactionsYear ending 31 March 2021Mid and South PembrokeshireResidential
1,320Number of transactionsYear ending 31 March 2021Mid and South PembrokeshireMain rate residential
510Number of transactionsYear ending 31 March 2021Mid and South PembrokeshireHigher rates residential
1,540Number of transactionsYear ending 31 March 2021MonmouthshireResidential
1,280Number of transactionsYear ending 31 March 2021MonmouthshireMain rate residential
260Number of transactionsYear ending 31 March 2021MonmouthshireHigher rates residential
1,370Number of transactionsYear ending 31 March 2021Montgomeryshire and GlyndwrResidential
1,150Number of transactionsYear ending 31 March 2021Montgomeryshire and GlyndwrMain rate residential
220Number of transactionsYear ending 31 March 2021Montgomeryshire and GlyndwrHigher rates residential
1,430Number of transactionsYear ending 31 March 2021Neath and Swansea EastResidential
1,080Number of transactionsYear ending 31 March 2021Neath and Swansea EastMain rate residential
350Number of transactionsYear ending 31 March 2021Neath and Swansea EastHigher rates residential
1,530Number of transactionsYear ending 31 March 2021Newport EastResidential
1,180Number of transactionsYear ending 31 March 2021Newport EastMain rate residential
350Number of transactionsYear ending 31 March 2021Newport EastHigher rates residential
1,620Number of transactionsYear ending 31 March 2021Newport West and IslwynResidential
1,330Number of transactionsYear ending 31 March 2021Newport West and IslwynMain rate residential
290Number of transactionsYear ending 31 March 2021Newport West and IslwynHigher rates residential
1,470Number of transactionsYear ending 31 March 2021PontypriddResidential
1,130Number of transactionsYear ending 31 March 2021PontypriddMain rate residential
340Number of transactionsYear ending 31 March 2021PontypriddHigher rates residential
1,460Number of transactionsYear ending 31 March 2021Rhondda and OgmoreResidential
970Number of transactionsYear ending 31 March 2021Rhondda and OgmoreMain rate residential
490Number of transactionsYear ending 31 March 2021Rhondda and OgmoreHigher rates residential
Showing 801 to 900 of 16,796 rows
Page 9 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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