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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Data valuesData descriptionPeriodTransaction value
400Number of transactionsQ3 2020-21Non-residential rental value (total)
150Number of transactionsDecember 2020-21Non-residential rental value (total)
140Number of transactionsDecember 2020-21Non-residential rental value (no purchase element)
370Number of transactionsQ3 2020-21Non-residential rental value (no purchase element)
10Number of transactionsDecember 2020-21Non-residential rental value (purchase element)
30Number of transactionsQ3 2020-21Non-residential rental value (purchase element)
390Number of transactionsJanuary 2020-21Total
390Number of transactionsJanuary 2020-21Non-residential total
150Number of transactionsJanuary 2020-21Non-residential purchase element up to and including £150,000
50Number of transactionsJanuary 2020-21Non-residential purchase element £150,001 to £225,000
10Number of transactionsJanuary 2020-21Non-residential purchase element £225,001 to £250,000
80Number of transactionsJanuary 2020-21Non-residential purchase element £250,001 to £1m
10Number of transactionsJanuary 2020-21Non-residential purchase element £1,000,001 to £2m
10Number of transactionsJanuary 2020-21Non-residential purchase element more than £2m
90Number of transactionsJanuary 2020-21Non-residential rental value (total)
90Number of transactionsJanuary 2020-21Non-residential rental value (no purchase element)
10Number of transactionsJanuary 2020-21Non-residential rental value (purchase element)
490Number of transactionsFebruary 2020-21Total
490Number of transactionsFebruary 2020-21Non-residential total
200Number of transactionsFebruary 2020-21Non-residential purchase element up to and including £150,000
40Number of transactionsFebruary 2020-21Non-residential purchase element £150,001 to £225,000
20Number of transactionsFebruary 2020-21Non-residential purchase element £225,001 to £250,000
90Number of transactionsFebruary 2020-21Non-residential purchase element £250,001 to £1m
20Number of transactionsFebruary 2020-21Non-residential purchase element £1,000,001 to £2m
10Number of transactionsFebruary 2020-21Non-residential purchase element more than £2m
120Number of transactionsFebruary 2020-21Non-residential rental value (total)
110Number of transactionsFebruary 2020-21Non-residential rental value (no purchase element)
10Number of transactionsFebruary 2020-21Non-residential rental value (purchase element)
690Number of transactionsMarch 2020-21Total
1,580Number of transactionsQ4 2020-21Total
5,390Number of transactions2020-21Total
690Number of transactionsMarch 2020-21Non-residential total
1,580Number of transactionsQ4 2020-21Non-residential total
5,390Number of transactions2020-21Non-residential total
2,250Number of transactions2020-21Non-residential purchase element up to and including £150,000
270Number of transactionsMarch 2020-21Non-residential purchase element up to and including £150,000
620Number of transactionsQ4 2020-21Non-residential purchase element up to and including £150,000
160Number of transactionsQ4 2020-21Non-residential purchase element £150,001 to £225,000
510Number of transactions2020-21Non-residential purchase element £150,001 to £225,000
80Number of transactionsMarch 2020-21Non-residential purchase element £150,001 to £225,000
40Number of transactionsQ4 2020-21Non-residential purchase element £225,001 to £250,000
10Number of transactionsMarch 2020-21Non-residential purchase element £225,001 to £250,000
140Number of transactions2020-21Non-residential purchase element £225,001 to £250,000
150Number of transactionsMarch 2020-21Non-residential purchase element £250,001 to £1m
990Number of transactions2020-21Non-residential purchase element £250,001 to £1m
320Number of transactionsQ4 2020-21Non-residential purchase element £250,001 to £1m
50Number of transactionsQ4 2020-21Non-residential purchase element £1,000,001 to £2m
30Number of transactionsMarch 2020-21Non-residential purchase element £1,000,001 to £2m
140Number of transactions2020-21Non-residential purchase element £1,000,001 to £2m
40Number of transactionsQ4 2020-21Non-residential purchase element more than £2m
140Number of transactions2020-21Non-residential purchase element more than £2m
20Number of transactionsMarch 2020-21Non-residential purchase element more than £2m
380Number of transactionsQ4 2020-21Non-residential rental value (total)
1,340Number of transactions2020-21Non-residential rental value (total)
170Number of transactionsMarch 2020-21Non-residential rental value (total)
150Number of transactionsMarch 2020-21Non-residential rental value (no purchase element)
1,230Number of transactions2020-21Non-residential rental value (no purchase element)
350Number of transactionsQ4 2020-21Non-residential rental value (no purchase element)
20Number of transactionsMarch 2020-21Non-residential rental value (purchase element)
30Number of transactionsQ4 2020-21Non-residential rental value (purchase element)
110Number of transactions2020-21Non-residential rental value (purchase element)
590Number of transactionsApril 2021-22Total
590Number of transactionsApril 2021-22Non-residential total
220Number of transactionsApril 2021-22Non-residential purchase element up to and including £150,000
60Number of transactionsApril 2021-22Non-residential purchase element £150,001 to £225,000
20Number of transactionsApril 2021-22Non-residential purchase element £225,001 to £250,000
120Number of transactionsApril 2021-22Non-residential purchase element £250,001 to £1m
20Number of transactionsApril 2021-22Non-residential purchase element £1,000,001 to £2m
20Number of transactionsApril 2021-22Non-residential purchase element more than £2m
140Number of transactionsApril 2021-22Non-residential rental value (total)
130Number of transactionsApril 2021-22Non-residential rental value (no purchase element)
10Number of transactionsApril 2021-22Non-residential rental value (purchase element)
500Number of transactionsMay 2021-22Total
500Number of transactionsMay 2021-22Non-residential total
180Number of transactionsMay 2021-22Non-residential purchase element up to and including £150,000
60Number of transactionsMay 2021-22Non-residential purchase element £150,001 to £225,000
20Number of transactionsMay 2021-22Non-residential purchase element £225,001 to £250,000
90Number of transactionsMay 2021-22Non-residential purchase element £250,001 to £1m
20Number of transactionsMay 2021-22Non-residential purchase element £1,000,001 to £2m
10Number of transactionsMay 2021-22Non-residential purchase element more than £2m
130Number of transactionsMay 2021-22Non-residential rental value (total)
130Number of transactionsMay 2021-22Non-residential rental value (no purchase element)
10Number of transactionsMay 2021-22Non-residential rental value (purchase element)
570Number of transactionsJune 2021-22Total
1,660Number of transactionsQ1 2021-22Total
1,660Number of transactionsQ1 2021-22Non-residential total
570Number of transactionsJune 2021-22Non-residential total
200Number of transactionsJune 2021-22Non-residential purchase element up to and including £150,000
600Number of transactionsQ1 2021-22Non-residential purchase element up to and including £150,000
70Number of transactionsJune 2021-22Non-residential purchase element £150,001 to £225,000
190Number of transactionsQ1 2021-22Non-residential purchase element £150,001 to £225,000
20Number of transactionsJune 2021-22Non-residential purchase element £225,001 to £250,000
50Number of transactionsQ1 2021-22Non-residential purchase element £225,001 to £250,000
350Number of transactionsQ1 2021-22Non-residential purchase element £250,001 to £1m
130Number of transactionsJune 2021-22Non-residential purchase element £250,001 to £1m
40Number of transactionsQ1 2021-22Non-residential purchase element £1,000,001 to £2m
10Number of transactionsJune 2021-22Non-residential purchase element £1,000,001 to £2m
10Number of transactionsJune 2021-22Non-residential purchase element more than £2m
40Number of transactionsQ1 2021-22Non-residential purchase element more than £2m
410Number of transactionsQ1 2021-22Non-residential rental value (total)
Showing 501 to 600 of 4,189 rows
Page 6 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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