Residential Land Transaction Tax statistics, by transaction type, 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 8 selected8 selectable options)

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Transaction type ( of 5 selected5 selectable options)

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Data valuesData descriptionPeriodTransaction valueTransaction type
890Number of transactionsFebruary 2018-19Residential totalHigher rates residential
2,570Number of transactionsFebruary 2018-19Residential up to and including £180,000Residential
1,870Number of transactionsFebruary 2018-19Residential up to and including £180,000Main rate residential
700Number of transactionsFebruary 2018-19Residential up to and including £180,000Higher rates residential
440Number of transactionsFebruary 2018-19Residential £180,001 to £225,000Residential
370Number of transactionsFebruary 2018-19Residential £180,001 to £225,000Main rate residential
70Number of transactionsFebruary 2018-19Residential £180,001 to £225,000Higher rates residential
220Number of transactionsFebruary 2018-19Residential £225,001 to £250,000Residential
180Number of transactionsFebruary 2018-19Residential £225,001 to £250,000Main rate residential
40Number of transactionsFebruary 2018-19Residential £225,001 to £250,000Higher rates residential
500Number of transactionsFebruary 2018-19Residential £250,001 to 400,000Residential
430Number of transactionsFebruary 2018-19Residential £250,001 to 400,000Main rate residential
60Number of transactionsFebruary 2018-19Residential £250,001 to 400,000Higher rates residential
130Number of transactionsFebruary 2018-19Residential £400,001 to £750,000Residential
120Number of transactionsFebruary 2018-19Residential £400,001 to £750,000Main rate residential
10Number of transactionsFebruary 2018-19Residential £400,001 to £750,000Higher rates residential
10Number of transactionsFebruary 2018-19Residential £750,001 to £1.5mResidential
10Number of transactionsFebruary 2018-19Residential £750,001 to £1.5mMain rate residential
[c]Number of transactionsFebruary 2018-19Residential £750,001 to £1.5mHigher rates residential
55,750Number of transactions2018-19Residential totalResidential
11,870Number of transactionsQ4 2018-19Residential totalResidential
4,420Number of transactionsMarch 2018-19Residential totalResidential
9,100Number of transactionsQ4 2018-19Residential totalMain rate residential
3,370Number of transactionsMarch 2018-19Residential totalMain rate residential
43,830Number of transactions2018-19Residential totalMain rate residential
2,780Number of transactionsQ4 2018-19Residential totalHigher rates residential
1,040Number of transactionsMarch 2018-19Residential totalHigher rates residential
11,920Number of transactions2018-19Residential totalHigher rates residential
2,870Number of transactionsMarch 2018-19Residential up to and including £180,000Residential
7,790Number of transactionsQ4 2018-19Residential up to and including £180,000Residential
35,610Number of transactions2018-19Residential up to and including £180,000Residential
2,090Number of transactionsMarch 2018-19Residential up to and including £180,000Main rate residential
26,560Number of transactions2018-19Residential up to and including £180,000Main rate residential
5,660Number of transactionsQ4 2018-19Residential up to and including £180,000Main rate residential
2,130Number of transactionsQ4 2018-19Residential up to and including £180,000Higher rates residential
790Number of transactionsMarch 2018-19Residential up to and including £180,000Higher rates residential
9,060Number of transactions2018-19Residential up to and including £180,000Higher rates residential
7,040Number of transactions2018-19Residential £180,001 to £225,000Residential
1,400Number of transactionsQ4 2018-19Residential £180,001 to £225,000Residential
540Number of transactionsMarch 2018-19Residential £180,001 to £225,000Residential
470Number of transactionsMarch 2018-19Residential £180,001 to £225,000Main rate residential
6,030Number of transactions2018-19Residential £180,001 to £225,000Main rate residential
1,180Number of transactionsQ4 2018-19Residential £180,001 to £225,000Main rate residential
1,010Number of transactions2018-19Residential £180,001 to £225,000Higher rates residential
220Number of transactionsQ4 2018-19Residential £180,001 to £225,000Higher rates residential
70Number of transactionsMarch 2018-19Residential £180,001 to £225,000Higher rates residential
650Number of transactionsQ4 2018-19Residential £225,001 to £250,000Residential
240Number of transactionsMarch 2018-19Residential £225,001 to £250,000Residential
3,130Number of transactions2018-19Residential £225,001 to £250,000Residential
550Number of transactionsQ4 2018-19Residential £225,001 to £250,000Main rate residential
200Number of transactionsMarch 2018-19Residential £225,001 to £250,000Main rate residential
2,690Number of transactions2018-19Residential £225,001 to £250,000Main rate residential
110Number of transactionsQ4 2018-19Residential £225,001 to £250,000Higher rates residential
450Number of transactions2018-19Residential £225,001 to £250,000Higher rates residential
40Number of transactionsMarch 2018-19Residential £225,001 to £250,000Higher rates residential
600Number of transactionsMarch 2018-19Residential £250,001 to 400,000Residential
7,690Number of transactions2018-19Residential £250,001 to 400,000Residential
1,570Number of transactionsQ4 2018-19Residential £250,001 to 400,000Residential
480Number of transactionsMarch 2018-19Residential £250,001 to 400,000Main rate residential
6,640Number of transactions2018-19Residential £250,001 to 400,000Main rate residential
1,320Number of transactionsQ4 2018-19Residential £250,001 to 400,000Main rate residential
1,050Number of transactions2018-19Residential £250,001 to 400,000Higher rates residential
250Number of transactionsQ4 2018-19Residential £250,001 to 400,000Higher rates residential
120Number of transactionsMarch 2018-19Residential £250,001 to 400,000Higher rates residential
2,090Number of transactions2018-19Residential £400,001 to £750,000Residential
160Number of transactionsMarch 2018-19Residential £400,001 to £750,000Residential
420Number of transactionsQ4 2018-19Residential £400,001 to £750,000Residential
130Number of transactionsMarch 2018-19Residential £400,001 to £750,000Main rate residential
1,790Number of transactions2018-19Residential £400,001 to £750,000Main rate residential
360Number of transactionsQ4 2018-19Residential £400,001 to £750,000Main rate residential
30Number of transactionsMarch 2018-19Residential £400,001 to £750,000Higher rates residential
60Number of transactionsQ4 2018-19Residential £400,001 to £750,000Higher rates residential
310Number of transactions2018-19Residential £400,001 to £750,000Higher rates residential
10Number of transactionsMarch 2018-19Residential £750,001 to £1.5mResidential
160Number of transactions2018-19Residential £750,001 to £1.5mResidential
40Number of transactionsQ4 2018-19Residential £750,001 to £1.5mResidential
120Number of transactions2018-19Residential £750,001 to £1.5mMain rate residential
10Number of transactionsMarch 2018-19Residential £750,001 to £1.5mMain rate residential
30Number of transactionsQ4 2018-19Residential £750,001 to £1.5mMain rate residential
30Number of transactions2018-19Residential £750,001 to £1.5mHigher rates residential
10Number of transactionsQ4 2018-19Residential £750,001 to £1.5mHigher rates residential
[c]Number of transactionsMarch 2018-19Residential £750,001 to £1.5mHigher rates residential
10Number of transactions2018-19Residential over £1.5mResidential
[c]Number of transactionsQ4 2018-19Residential over £1.5mResidential
10Number of transactions2018-19Residential over £1.5mMain rate residential
[c]Number of transactionsQ4 2018-19Residential over £1.5mHigher rates residential
10Number of transactions2018-19Residential over £1.5mHigher rates residential
4,020Number of transactionsApril 2019-20Residential totalResidential
3,110Number of transactionsApril 2019-20Residential totalMain rate residential
910Number of transactionsApril 2019-20Residential totalHigher rates residential
2,590Number of transactionsApril 2019-20Residential up to and including £180,000Residential
1,880Number of transactionsApril 2019-20Residential up to and including £180,000Main rate residential
710Number of transactionsApril 2019-20Residential up to and including £180,000Higher rates residential
530Number of transactionsApril 2019-20Residential £180,001 to £225,000Residential
450Number of transactionsApril 2019-20Residential £180,001 to £225,000Main rate residential
90Number of transactionsApril 2019-20Residential £180,001 to £225,000Higher rates residential
190Number of transactionsApril 2019-20Residential £225,001 to £250,000Residential
160Number of transactionsApril 2019-20Residential £225,001 to £250,000Main rate residential
30Number of transactionsApril 2019-20Residential £225,001 to £250,000Higher rates residential
560Number of transactionsApril 2019-20Residential £250,001 to 400,000Residential
Showing 301 to 400 of 10,891 rows
Page 4 of 109

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: residential (including sub-categories for main rate and higher rate transactions)
  • 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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