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

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Transaction value ( of 11 selected11 selectable options)

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Data valuesData descriptionPeriodTransaction value
11Property value taxed (£ million)July 2021-22Non-residential purchase element £150,001 to £225,000
4Property value taxed (£ million)July 2021-22Non-residential purchase element £225,001 to £250,000
53Property value taxed (£ million)July 2021-22Non-residential purchase element £250,001 to £1m
26Property value taxed (£ million)July 2021-22Non-residential purchase element £1,000,001 to £2m
157Property value taxed (£ million)July 2021-22Non-residential purchase element more than £2m
55Property value taxed (£ million)July 2021-22Non-residential rental value (total)
43Property value taxed (£ million)July 2021-22Non-residential rental value (no purchase element)
11Property value taxed (£ million)July 2021-22Non-residential rental value (purchase element)
260Property value taxed (£ million)August 2021-22Total
260Property value taxed (£ million)August 2021-22Non-residential total
15Property value taxed (£ million)August 2021-22Non-residential purchase element up to and including £150,000
11Property value taxed (£ million)August 2021-22Non-residential purchase element £150,001 to £225,000
3Property value taxed (£ million)August 2021-22Non-residential purchase element £225,001 to £250,000
55Property value taxed (£ million)August 2021-22Non-residential purchase element £250,001 to £1m
25Property value taxed (£ million)August 2021-22Non-residential purchase element £1,000,001 to £2m
151Property value taxed (£ million)August 2021-22Non-residential purchase element more than £2m
65Property value taxed (£ million)August 2021-22Non-residential rental value (total)
63Property value taxed (£ million)August 2021-22Non-residential rental value (no purchase element)
2Property value taxed (£ million)August 2021-22Non-residential rental value (purchase element)
261Property value taxed (£ million)September 2021-22Total
789Property value taxed (£ million)Q2 2021-22Total
789Property value taxed (£ million)Q2 2021-22Non-residential total
261Property value taxed (£ million)September 2021-22Non-residential total
47Property value taxed (£ million)Q2 2021-22Non-residential purchase element up to and including £150,000
15Property value taxed (£ million)September 2021-22Non-residential purchase element up to and including £150,000
34Property value taxed (£ million)Q2 2021-22Non-residential purchase element £150,001 to £225,000
12Property value taxed (£ million)September 2021-22Non-residential purchase element £150,001 to £225,000
11Property value taxed (£ million)Q2 2021-22Non-residential purchase element £225,001 to £250,000
4Property value taxed (£ million)September 2021-22Non-residential purchase element £225,001 to £250,000
65Property value taxed (£ million)September 2021-22Non-residential purchase element £250,001 to £1m
173Property value taxed (£ million)Q2 2021-22Non-residential purchase element £250,001 to £1m
67Property value taxed (£ million)Q2 2021-22Non-residential purchase element £1,000,001 to £2m
17Property value taxed (£ million)September 2021-22Non-residential purchase element £1,000,001 to £2m
148Property value taxed (£ million)September 2021-22Non-residential purchase element more than £2m
456Property value taxed (£ million)Q2 2021-22Non-residential purchase element more than £2m
63Property value taxed (£ million)September 2021-22Non-residential rental value (total)
183Property value taxed (£ million)Q2 2021-22Non-residential rental value (total)
58Property value taxed (£ million)September 2021-22Non-residential rental value (no purchase element)
164Property value taxed (£ million)Q2 2021-22Non-residential rental value (no purchase element)
18Property value taxed (£ million)Q2 2021-22Non-residential rental value (purchase element)
5Property value taxed (£ million)September 2021-22Non-residential rental value (purchase element)
258Property value taxed (£ million)October 2021-22Total
258Property value taxed (£ million)October 2021-22Non-residential total
18Property value taxed (£ million)October 2021-22Non-residential purchase element up to and including £150,000
11Property value taxed (£ million)October 2021-22Non-residential purchase element £150,001 to £225,000
4Property value taxed (£ million)October 2021-22Non-residential purchase element £225,001 to £250,000
65Property value taxed (£ million)October 2021-22Non-residential purchase element £250,001 to £1m
27Property value taxed (£ million)October 2021-22Non-residential purchase element £1,000,001 to £2m
133Property value taxed (£ million)October 2021-22Non-residential purchase element more than £2m
55Property value taxed (£ million)October 2021-22Non-residential rental value (total)
53Property value taxed (£ million)October 2021-22Non-residential rental value (no purchase element)
2Property value taxed (£ million)October 2021-22Non-residential rental value (purchase element)
295Property value taxed (£ million)November 2021-22Total
295Property value taxed (£ million)November 2021-22Non-residential total
16Property value taxed (£ million)November 2021-22Non-residential purchase element up to and including £150,000
8Property value taxed (£ million)November 2021-22Non-residential purchase element £150,001 to £225,000
4Property value taxed (£ million)November 2021-22Non-residential purchase element £225,001 to £250,000
67Property value taxed (£ million)November 2021-22Non-residential purchase element £250,001 to £1m
33Property value taxed (£ million)November 2021-22Non-residential purchase element £1,000,001 to £2m
168Property value taxed (£ million)November 2021-22Non-residential purchase element more than £2m
66Property value taxed (£ million)November 2021-22Non-residential rental value (total)
63Property value taxed (£ million)November 2021-22Non-residential rental value (no purchase element)
2Property value taxed (£ million)November 2021-22Non-residential rental value (purchase element)
312Property value taxed (£ million)December 2021-22Total
864Property value taxed (£ million)Q3 2021-22Total
864Property value taxed (£ million)Q3 2021-22Non-residential total
312Property value taxed (£ million)December 2021-22Non-residential total
48Property value taxed (£ million)Q3 2021-22Non-residential purchase element up to and including £150,000
15Property value taxed (£ million)December 2021-22Non-residential purchase element up to and including £150,000
12Property value taxed (£ million)December 2021-22Non-residential purchase element £150,001 to £225,000
31Property value taxed (£ million)Q3 2021-22Non-residential purchase element £150,001 to £225,000
11Property value taxed (£ million)Q3 2021-22Non-residential purchase element £225,001 to £250,000
3Property value taxed (£ million)December 2021-22Non-residential purchase element £225,001 to £250,000
65Property value taxed (£ million)December 2021-22Non-residential purchase element £250,001 to £1m
197Property value taxed (£ million)Q3 2021-22Non-residential purchase element £250,001 to £1m
24Property value taxed (£ million)December 2021-22Non-residential purchase element £1,000,001 to £2m
84Property value taxed (£ million)Q3 2021-22Non-residential purchase element £1,000,001 to £2m
494Property value taxed (£ million)Q3 2021-22Non-residential purchase element more than £2m
193Property value taxed (£ million)December 2021-22Non-residential purchase element more than £2m
211Property value taxed (£ million)Q3 2021-22Non-residential rental value (total)
90Property value taxed (£ million)December 2021-22Non-residential rental value (total)
84Property value taxed (£ million)December 2021-22Non-residential rental value (no purchase element)
200Property value taxed (£ million)Q3 2021-22Non-residential rental value (no purchase element)
11Property value taxed (£ million)Q3 2021-22Non-residential rental value (purchase element)
7Property value taxed (£ million)December 2021-22Non-residential rental value (purchase element)
262Property value taxed (£ million)January 2021-22Total
262Property value taxed (£ million)January 2021-22Non-residential total
12Property value taxed (£ million)January 2021-22Non-residential purchase element up to and including £150,000
10Property value taxed (£ million)January 2021-22Non-residential purchase element £150,001 to £225,000
1Property value taxed (£ million)January 2021-22Non-residential purchase element £225,001 to £250,000
50Property value taxed (£ million)January 2021-22Non-residential purchase element £250,001 to £1m
16Property value taxed (£ million)January 2021-22Non-residential purchase element £1,000,001 to £2m
172Property value taxed (£ million)January 2021-22Non-residential purchase element more than £2m
75Property value taxed (£ million)January 2021-22Non-residential rental value (total)
71Property value taxed (£ million)January 2021-22Non-residential rental value (no purchase element)
3Property value taxed (£ million)January 2021-22Non-residential rental value (purchase element)
237Property value taxed (£ million)February 2021-22Total
237Property value taxed (£ million)February 2021-22Non-residential total
13Property value taxed (£ million)February 2021-22Non-residential purchase element up to and including £150,000
9Property value taxed (£ million)February 2021-22Non-residential purchase element £150,001 to £225,000
Showing 3,401 to 3,500 of 4,189 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 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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