Non-residential Land Transaction Tax statistics, by transaction value, measure and effective date

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Standard shorthand is used in this table: [c] = confidential information, [k] = low figure.

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Period ( of 136 selected136 selectable options)

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Transaction value ( of 11 selected11 selectable options)

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Data valuesData descriptionPeriodTransaction value
560Number of transactionsNovember 2018-19Non-residential total
200Number of transactionsNovember 2018-19Non-residential purchase element up to and including £150,000
50Number of transactionsNovember 2018-19Non-residential purchase element £150,001 to £225,000
20Number of transactionsNovember 2018-19Non-residential purchase element £225,001 to £250,000
110Number of transactionsNovember 2018-19Non-residential purchase element £250,001 to £1m
10Number of transactionsNovember 2018-19Non-residential purchase element £1,000,001 to £2m
10Number of transactionsNovember 2018-19Non-residential purchase element more than £2m
160Number of transactionsNovember 2018-19Non-residential rental value (total)
150Number of transactionsNovember 2018-19Non-residential rental value (no purchase element)
10Number of transactionsNovember 2018-19Non-residential rental value (purchase element)
530Number of transactionsDecember 2018-19Total
1,700Number of transactionsQ3 2018-19Total
1,700Number of transactionsQ3 2018-19Non-residential total
530Number of transactionsDecember 2018-19Non-residential total
670Number of transactionsQ3 2018-19Non-residential purchase element up to and including £150,000
220Number of transactionsDecember 2018-19Non-residential purchase element up to and including £150,000
150Number of transactionsQ3 2018-19Non-residential purchase element £150,001 to £225,000
40Number of transactionsDecember 2018-19Non-residential purchase element £150,001 to £225,000
50Number of transactionsQ3 2018-19Non-residential purchase element £225,001 to £250,000
20Number of transactionsDecember 2018-19Non-residential purchase element £225,001 to £250,000
110Number of transactionsDecember 2018-19Non-residential purchase element £250,001 to £1m
340Number of transactionsQ3 2018-19Non-residential purchase element £250,001 to £1m
10Number of transactionsDecember 2018-19Non-residential purchase element £1,000,001 to £2m
50Number of transactionsQ3 2018-19Non-residential purchase element £1,000,001 to £2m
50Number of transactionsQ3 2018-19Non-residential purchase element more than £2m
30Number of transactionsDecember 2018-19Non-residential purchase element more than £2m
460Number of transactionsQ3 2018-19Non-residential rental value (total)
120Number of transactionsDecember 2018-19Non-residential rental value (total)
110Number of transactionsDecember 2018-19Non-residential rental value (no purchase element)
400Number of transactionsQ3 2018-19Non-residential rental value (no purchase element)
20Number of transactionsDecember 2018-19Non-residential rental value (purchase element)
60Number of transactionsQ3 2018-19Non-residential rental value (purchase element)
440Number of transactionsJanuary 2018-19Total
440Number of transactionsJanuary 2018-19Non-residential total
170Number of transactionsJanuary 2018-19Non-residential purchase element up to and including £150,000
40Number of transactionsJanuary 2018-19Non-residential purchase element £150,001 to £225,000
10Number of transactionsJanuary 2018-19Non-residential purchase element £225,001 to £250,000
80Number of transactionsJanuary 2018-19Non-residential purchase element £250,001 to £1m
10Number of transactionsJanuary 2018-19Non-residential purchase element £1,000,001 to £2m
10Number of transactionsJanuary 2018-19Non-residential purchase element more than £2m
130Number of transactionsJanuary 2018-19Non-residential rental value (total)
110Number of transactionsJanuary 2018-19Non-residential rental value (no purchase element)
10Number of transactionsJanuary 2018-19Non-residential rental value (purchase element)
460Number of transactionsFebruary 2018-19Total
460Number of transactionsFebruary 2018-19Non-residential total
170Number of transactionsFebruary 2018-19Non-residential purchase element up to and including £150,000
40Number of transactionsFebruary 2018-19Non-residential purchase element £150,001 to £225,000
10Number of transactionsFebruary 2018-19Non-residential purchase element £225,001 to £250,000
80Number of transactionsFebruary 2018-19Non-residential purchase element £250,001 to £1m
10Number of transactionsFebruary 2018-19Non-residential purchase element £1,000,001 to £2m
20Number of transactionsFebruary 2018-19Non-residential purchase element more than £2m
140Number of transactionsFebruary 2018-19Non-residential rental value (total)
130Number of transactionsFebruary 2018-19Non-residential rental value (no purchase element)
10Number of transactionsFebruary 2018-19Non-residential rental value (purchase element)
6,200Number of transactions2018-19Total
670Number of transactionsMarch 2018-19Total
1,570Number of transactionsQ4 2018-19Total
1,570Number of transactionsQ4 2018-19Non-residential total
670Number of transactionsMarch 2018-19Non-residential total
6,200Number of transactions2018-19Non-residential total
250Number of transactionsMarch 2018-19Non-residential purchase element up to and including £150,000
590Number of transactionsQ4 2018-19Non-residential purchase element up to and including £150,000
2,450Number of transactions2018-19Non-residential purchase element up to and including £150,000
60Number of transactionsMarch 2018-19Non-residential purchase element £150,001 to £225,000
560Number of transactions2018-19Non-residential purchase element £150,001 to £225,000
150Number of transactionsQ4 2018-19Non-residential purchase element £150,001 to £225,000
40Number of transactionsQ4 2018-19Non-residential purchase element £225,001 to £250,000
160Number of transactions2018-19Non-residential purchase element £225,001 to £250,000
10Number of transactionsMarch 2018-19Non-residential purchase element £225,001 to £250,000
1,150Number of transactions2018-19Non-residential purchase element £250,001 to £1m
290Number of transactionsQ4 2018-19Non-residential purchase element £250,001 to £1m
140Number of transactionsMarch 2018-19Non-residential purchase element £250,001 to £1m
20Number of transactionsMarch 2018-19Non-residential purchase element £1,000,001 to £2m
50Number of transactionsQ4 2018-19Non-residential purchase element £1,000,001 to £2m
160Number of transactions2018-19Non-residential purchase element £1,000,001 to £2m
200Number of transactions2018-19Non-residential purchase element more than £2m
30Number of transactionsMarch 2018-19Non-residential purchase element more than £2m
60Number of transactionsQ4 2018-19Non-residential purchase element more than £2m
170Number of transactionsMarch 2018-19Non-residential rental value (total)
440Number of transactionsQ4 2018-19Non-residential rental value (total)
1,710Number of transactions2018-19Non-residential rental value (total)
1,530Number of transactions2018-19Non-residential rental value (no purchase element)
160Number of transactionsMarch 2018-19Non-residential rental value (no purchase element)
410Number of transactionsQ4 2018-19Non-residential rental value (no purchase element)
30Number of transactionsQ4 2018-19Non-residential rental value (purchase element)
10Number of transactionsMarch 2018-19Non-residential rental value (purchase element)
180Number of transactions2018-19Non-residential rental value (purchase element)
540Number of transactionsApril 2019-20Total
540Number of transactionsApril 2019-20Non-residential total
240Number of transactionsApril 2019-20Non-residential purchase element up to and including £150,000
60Number of transactionsApril 2019-20Non-residential purchase element £150,001 to £225,000
10Number of transactionsApril 2019-20Non-residential purchase element £225,001 to £250,000
100Number of transactionsApril 2019-20Non-residential purchase element £250,001 to £1m
10Number of transactionsApril 2019-20Non-residential purchase element £1,000,001 to £2m
10Number of transactionsApril 2019-20Non-residential purchase element more than £2m
130Number of transactionsApril 2019-20Non-residential rental value (total)
110Number of transactionsApril 2019-20Non-residential rental value (no purchase element)
10Number of transactionsApril 2019-20Non-residential rental value (purchase element)
530Number of transactionsMay 2019-20Total
530Number of transactionsMay 2019-20Non-residential total
Showing 101 to 200 of 4,189 rows
Page 2 of 42

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 March 2026

Data notes

Revisions
  • 29 September 2025
  • 29 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.

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.

The dataset includes a breakdown by:

  • transaction type: non residential
  • transaction value: values grouped into the different bands for which different rates are charged
  • measure: number of transactions, tax due, value of property taxed
  • effective date (month, quarter and financial year). Where part quarters and years are shown, these are marked with the suffix "to date".

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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