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
140Number of transactionsYear ending 30 June 2025Unknown 2024 Westminster constituency areaHigher rates residential
2.9Tax due (£ million)Year ending 31 March 2020Unknown 2024 Westminster constituency areaResidential
220Number of transactionsYear ending 30 June 2024Unknown 2024 Westminster constituency areaMain rate residential
320Number of transactionsYear ending 30 June 2025Unknown 2024 Westminster constituency areaMain rate residential
2.8Tax due (£ million)Year ending 30 September 2019Unknown 2024 Westminster constituency areaResidential
1.2Tax due (£ million)Year ending 31 December 2019Unknown 2024 Westminster constituency areaRevenue from higher rate
250Number of transactionsYear ending 30 September 2023Unknown 2024 Westminster constituency areaMain rate residential
330Number of transactionsYear ending 30 June 2024Unknown 2024 Westminster constituency areaResidential
310Number of transactionsYear ending 30 September 2024Unknown 2024 Westminster constituency areaResidential
450Number of transactionsYear ending 30 June 2025Unknown 2024 Westminster constituency areaResidential
3.3Tax due (£ million)Year ending 30 June 2019Unknown 2024 Westminster constituency areaResidential
0.9Tax due (£ million)Year ending 30 June 2019Unknown 2024 Westminster constituency areaRevenue from higher rate
0.3Tax due (£ million)Year ending 30 September 2019Unknown 2024 Westminster constituency areaRevenue from main rate
0.3Tax due (£ million)Year ending 31 December 2019Unknown 2024 Westminster constituency areaRevenue from main rate
170Number of transactionsYear ending 31 March 2023Unknown 2024 Westminster constituency areaHigher rates residential
380Number of transactionsYear ending 30 September 2023Unknown 2024 Westminster constituency areaResidential
120Number of transactionsYear ending 31 December 2023Unknown 2024 Westminster constituency areaHigher rates residential
110Number of transactionsYear ending 31 March 2024Unknown 2024 Westminster constituency areaHigher rates residential
560Number of transactionsYear ending 30 June 2022Unknown 2024 Westminster constituency areaResidential
120Number of transactionsYear ending 30 June 2024Unknown 2024 Westminster constituency areaHigher rates residential
210Number of transactionsYear ending 30 September 2024Unknown 2024 Westminster constituency areaMain rate residential
140Number of transactionsYear ending 31 March 2025Unknown 2024 Westminster constituency areaHigher rates residential
2.1Tax due (£ million)Year ending 31 March 2019Unknown 2024 Westminster constituency areaMain rate residential
0.9Tax due (£ million)Year ending 31 March 2019Unknown 2024 Westminster constituency areaRevenue from higher rate
2.0Tax due (£ million)Year ending 30 June 2019Unknown 2024 Westminster constituency areaMain rate residential
0.4Tax due (£ million)Year ending 30 June 2019Unknown 2024 Westminster constituency areaRevenue from main rate
1.7Tax due (£ million)Year ending 30 September 2019Unknown 2024 Westminster constituency areaMain rate residential
1.2Tax due (£ million)Year ending 30 September 2019Unknown 2024 Westminster constituency areaHigher rates residential
0.8Tax due (£ million)Year ending 30 September 2019Unknown 2024 Westminster constituency areaRevenue from higher rate
1.5Tax due (£ million)Year ending 31 December 2019Unknown 2024 Westminster constituency areaHigher rates residential
360Number of transactionsYear ending 30 June 2022Unknown 2024 Westminster constituency areaMain rate residential
320Number of transactionsYear ending 31 March 2023Unknown 2024 Westminster constituency areaMain rate residential
420Number of transactionsYear ending 30 June 2023Unknown 2024 Westminster constituency areaResidential
140Number of transactionsYear ending 30 June 2023Unknown 2024 Westminster constituency areaHigher rates residential
360Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaMain rate residential
240Number of transactionsYear ending 31 December 2023Unknown 2024 Westminster constituency areaMain rate residential
160Number of transactionsYear ending 31 December 2021Unknown 2024 Westminster constituency areaHigher rates residential
220Number of transactionsYear ending 31 March 2024Unknown 2024 Westminster constituency areaMain rate residential
350Number of transactionsYear ending 31 March 2021Unknown 2024 Westminster constituency areaMain rate residential
330Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaMain rate residential
240Number of transactionsYear ending 31 March 2020Unknown 2024 Westminster constituency areaHigher rates residential
430Number of transactionsYear ending 30 June 2020Unknown 2024 Westminster constituency areaMain rate residential
180Number of transactionsYear ending 31 March 2022Unknown 2024 Westminster constituency areaHigher rates residential
400Number of transactionsYear ending 31 March 2022Unknown 2024 Westminster constituency areaMain rate residential
190Number of transactionsYear ending 31 December 2024Unknown 2024 Westminster constituency areaMain rate residential
210Number of transactionsYear ending 31 March 2025Unknown 2024 Westminster constituency areaMain rate residential
200Number of transactionsYear ending 30 June 2022Unknown 2024 Westminster constituency areaHigher rates residential
3.4Tax due (£ million)Year ending 31 March 2019Unknown 2024 Westminster constituency areaResidential
1.3Tax due (£ million)Year ending 31 March 2019Unknown 2024 Westminster constituency areaHigher rates residential
0.4Tax due (£ million)Year ending 31 March 2019Unknown 2024 Westminster constituency areaRevenue from main rate
620Number of transactionsYear ending 30 June 2021Unknown 2024 Westminster constituency areaResidential
200Number of transactionsYear ending 30 September 2022Unknown 2024 Westminster constituency areaHigher rates residential
340Number of transactionsYear ending 30 September 2022Unknown 2024 Westminster constituency areaMain rate residential
1.3Tax due (£ million)Year ending 30 June 2019Unknown 2024 Westminster constituency areaHigher rates residential
460Number of transactionsYear ending 30 September 2021Unknown 2024 Westminster constituency areaMain rate residential
320Number of transactionsYear ending 31 December 2022Unknown 2024 Westminster constituency areaMain rate residential
520Number of transactionsYear ending 31 December 2022Unknown 2024 Westminster constituency areaResidential
180Number of transactionsYear ending 30 June 2021Unknown 2024 Westminster constituency areaHigher rates residential
200Number of transactionsYear ending 31 December 2022Unknown 2024 Westminster constituency areaHigher rates residential
650Number of transactionsYear ending 30 September 2021Unknown 2024 Westminster constituency areaResidential
2.8Tax due (£ million)Year ending 31 December 2019Unknown 2024 Westminster constituency areaResidential
1.4Tax due (£ million)Year ending 31 December 2019Unknown 2024 Westminster constituency areaMain rate residential
730Number of transactionsYear ending 31 March 2019Unknown 2024 Westminster constituency areaMain rate residential
230Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaHigher rates residential
200Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaHigher rates residential
490Number of transactionsYear ending 31 March 2023Unknown 2024 Westminster constituency areaResidential
200Number of transactionsYear ending 30 September 2019Unknown 2024 Westminster constituency areaHigher rates residential
680Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaMain rate residential
270Number of transactionsYear ending 30 June 2023Unknown 2024 Westminster constituency areaMain rate residential
170Number of transactionsYear ending 31 March 2021Unknown 2024 Westminster constituency areaHigher rates residential
890Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaResidential
210Number of transactionsYear ending 30 June 2019Unknown 2024 Westminster constituency areaHigher rates residential
130Number of transactionsYear ending 30 September 2023Unknown 2024 Westminster constituency areaHigher rates residential
360Number of transactionsYear ending 31 December 2023Unknown 2024 Westminster constituency areaResidential
600Number of transactionsYear ending 31 December 2021Unknown 2024 Westminster constituency areaResidential
560Number of transactionsYear ending 30 September 2020Unknown 2024 Westminster constituency areaResidential
440Number of transactionsYear ending 31 December 2021Unknown 2024 Westminster constituency areaMain rate residential
330Number of transactionsYear ending 31 March 2024Unknown 2024 Westminster constituency areaResidential
200Number of transactionsYear ending 30 June 2020Unknown 2024 Westminster constituency areaHigher rates residential
190Number of transactionsYear ending 31 December 2019Unknown 2024 Westminster constituency areaHigher rates residential
620Number of transactionsYear ending 30 September 2019Unknown 2024 Westminster constituency areaMain rate residential
750Number of transactionsYear ending 31 March 2020Unknown 2024 Westminster constituency areaResidential
550Number of transactionsYear ending 31 December 2019Unknown 2024 Westminster constituency areaMain rate residential
510Number of transactionsYear ending 31 March 2020Unknown 2024 Westminster constituency areaMain rate residential
740Number of transactionsYear ending 31 December 2019Unknown 2024 Westminster constituency areaResidential
630Number of transactionsYear ending 30 June 2020Unknown 2024 Westminster constituency areaResidential
560Number of transactionsYear ending 31 December 2020Unknown 2024 Westminster constituency areaResidential
520Number of transactionsYear ending 31 March 2021Unknown 2024 Westminster constituency areaResidential
830Number of transactionsYear ending 30 September 2019Unknown 2024 Westminster constituency areaResidential
580Number of transactionsYear ending 31 March 2022Unknown 2024 Westminster constituency areaResidential
100Number of transactionsYear ending 30 September 2024Unknown 2024 Westminster constituency areaHigher rates residential
310Number of transactionsYear ending 31 December 2024Unknown 2024 Westminster constituency areaResidential
110Number of transactionsYear ending 31 December 2024Unknown 2024 Westminster constituency areaHigher rates residential
340Number of transactionsYear ending 31 March 2025Unknown 2024 Westminster constituency areaResidential
190Number of transactionsYear ending 31 March 2019Unknown 2024 Westminster constituency areaHigher rates residential
440Number of transactionsYear ending 30 June 2021Unknown 2024 Westminster constituency areaMain rate residential
190Number of transactionsYear ending 30 September 2021Unknown 2024 Westminster constituency areaHigher rates residential
550Number of transactionsYear ending 30 September 2022Unknown 2024 Westminster constituency areaResidential
920Number of transactionsYear ending 31 March 2019Unknown 2024 Westminster constituency areaResidential
1.2Tax due (£ million)Year ending 31 March 2020Unknown 2024 Westminster constituency areaMain rate residential
Showing 1 to 100 of 16,796 rows
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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)
  • 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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