Land Transaction Tax statistics for higher rate refunds, by local authority area, National Park area, Senedd constituency area, deprivation area or built-up area and effective date

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

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Geographical area ( of 320 selected320 selectable options)

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Select all Total of Senedd constituency areas in Wales (records with known constituency classification)|Select None of Total of Senedd constituency areas in Wales (records with known constituency classification)
Select all Total of WIMD deciles / tenths in Wales (records with known WIMD classification)|Select None of Total of WIMD deciles / tenths in Wales (records with known WIMD classification)
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Select all Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)|Select None of Total of 2024 Westminster constituency areas in Wales (records with known constituency classification)

Data valuesData descriptionPeriodGeographical area
[c]Number of transactions2021-22Rhondda
[c]Number of transactions2021-22Abercarn
[c]Number of transactions2021-22Ynysybwl
10Number of transactions2021-22Ystrad Mynach
[c]Number of transactions2021-22Tylorstown and Pontygwaith
10Number of transactions2021-22Chepstow
10Number of transactions2021-22Baglan
[c]Number of transactions2021-22Cwmavon
[c]Number of transactions2021-22Tonypandy
[c]Number of transactions2021-22Pontycymer
[c]Number of transactions2021-22Risca
10Number of transactions2021-22Porth
[c]Number of transactions2021-22Caerleon
10Number of transactions2021-22Maesteg
[c]Number of transactions2021-22Ogmore Vale
[c]Number of transactions2021-22Llanbradach
[c]Number of transactions2021-22Langstone
[c]Number of transactions2021-22Bedwas
10Number of transactions2021-22Bishopston
10Number of transactions2021-22Rogerstone
10Number of transactions2021-22Caldicot
[c]Number of transactions2021-22Hendreforgan
[c]Number of transactions2021-22Pontypridd
10Number of transactions2021-22Tonyrefail
10Number of transactions2021-22Port Talbot
30Number of transactions2021-22Newport (Newport)
10Number of transactions2021-22Caerphilly
10Number of transactions2021-22Undy and Magor
10Number of transactions2021-22Church Village
[c]Number of transactions2021-22Beddau
[c]Number of transactions2021-22Llantrisant
[c]Number of transactions2021-22Sarn, Tondu and Bryncethin
[c]Number of transactions2021-22Taff's Well
[c]Number of transactions2021-22Talbot Green
[c]Number of transactions2021-22Llanharan and Brynna
10Number of transactions2021-22North Cornelly and Kenfig Hill
[c]Number of transactions2021-22Pen-y-fai
[c]Number of transactions2021-22Marshfield (Newport)
[c]Number of transactions2021-22Pentyrch
[c]Number of transactions2021-22Pontyclun
[c]Number of transactions2021-22Pencoed
[c]Number of transactions2021-22Creigiau
150Number of transactions2021-22Cardiff
20Number of transactions2021-22Bridgend
20Number of transactions2021-22Porthcawl
[c]Number of transactions2021-22Cowbridge
30Number of transactions2021-22Penarth
10Number of transactions2021-22Dinas Powis
[c]Number of transactions2021-22Llantwit Major
20Number of transactions2021-22Barry (Vale of Glamorgan)
[c]Number of transactions2021-22St Athan
[c]Number of transactions2021-22Rhoose
1,400Number of transactions2022-23Wales
40Number of transactions2022-23Isle of Anglesey
60Number of transactions2022-23Gwynedd
90Number of transactions2022-23Conwy
60Number of transactions2022-23Denbighshire
80Number of transactions2022-23Flintshire
40Number of transactions2022-23Wrexham
90Number of transactions2022-23Powys
50Number of transactions2022-23Ceredigion
80Number of transactions2022-23Pembrokeshire
90Number of transactions2022-23Carmarthenshire
100Number of transactions2022-23Swansea
70Number of transactions2022-23Neath Port Talbot
60Number of transactions2022-23Bridgend
80Number of transactions2022-23Vale of Glamorgan
130Number of transactions2022-23Cardiff
70Number of transactions2022-23Rhondda Cynon Taf
20Number of transactions2022-23Merthyr Tydfil
40Number of transactions2022-23Caerphilly
20Number of transactions2022-23Blaenau Gwent
30Number of transactions2022-23Torfaen
70Number of transactions2022-23Monmouthshire
50Number of transactions2022-23Newport
1,390Number of transactions2022-23Total of Senedd constituency areas in Wales (records with known constituency classification)
100Number of transactions2022-23Bangor Conwy Môn
130Number of transactions2022-23Clwyd
80Number of transactions2022-23Fflint Wrecsam
90Number of transactions2022-23Gwynedd Maldwyn
120Number of transactions2022-23Ceredigion Penfro
90Number of transactions2022-23Sir Gaerfyrddin
90Number of transactions2022-23Gwyr Abertawe
110Number of transactions2022-23Brycheiniog Tawe Nedd
60Number of transactions2022-23Afan Ogwr Rhondda
60Number of transactions2022-23Pontypridd Cynon Merthyr
50Number of transactions2022-23Blaenau Gwent Caerffili Rhymni
100Number of transactions2022-23Sir Fynwy Torfaen
60Number of transactions2022-23Casnewydd Islwyn
90Number of transactions2022-23Caerdydd Penarth
80Number of transactions2022-23Caerdydd Ffynnon Taf
90Number of transactions2022-23Pen-y-bont Bro Morgannwg
30Number of transactions2022-23WIMD decile / tenth 1
60Number of transactions2022-23WIMD decile / tenth 2
100Number of transactions2022-23WIMD decile / tenth 3
90Number of transactions2022-23WIMD decile / tenth 4
130Number of transactions2022-23WIMD decile / tenth 5
160Number of transactions2022-23WIMD decile / tenth 6
200Number of transactions2022-23WIMD decile / tenth 7
190Number of transactions2022-23WIMD decile / tenth 8
Showing 1,001 to 1,100 of 3,516 rows
Page 11 of 36

Main information

Most recent update
29 September 2025
Next update expected
April 2026
Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Land transaction tax returns
Time period covered
April 2018 to March 2025

Data notes

Revisions
  • 29 September 2025
  • 26 September 2025
Rounding applied

Values in this dataset are rounded to the nearest 10 for the transactions for which a refund applies, and the nearest £0.1 million for the aggregate value of the refunds.

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 (April).

The dataset focuses on residential transactions subject to a higher rate refund and includes the number of transactions subject to a refund, and the aggregate value of those refunds, broken down by:

  • either the local authority area (each of the 22 local authorities in Wales); the National Park area (each of the 3 National Parks in Wales), the Senedd Constituency area (each of the 16 Senedd constituencies in Wales); or the deprivation area (see below) of the transaction
  • effective quarter and year of the original transaction When a refund for higher rates residential transaction is claimed, the original transaction is amended to a main rate residential transaction.

We have used these latest WIMD ranks in this release. Each update of WIMD ranks is designed to last for around three to six years.

Note the number and value of refunds presented for later effective dates is lower than that for earlier periods. This is because compared with earlier periods, insufficient time has passed since the transaction was effective for many of the relevant taxpayers to sell their previous main residence and claim their refund.

Data on the time taken to claim refunds can be found in the alternative dataset which compares the quarter of the original transaction with the quarter in which the refund is approved by the Welsh Revenue Authority.

The deprivation areas represent a division of Wales into ten approximately equally populated areas, known as deciles, using deprivation ranks attributed to the nearly 2000 small areas in Wales (called Lower Super Output Areas), as measured by the Welsh Index of Multiple Deprivation (WIMD). WIMD decile (or tenth) 1 is the most deprived, down to WIMD decile (or tenth) 10, which is the least deprived.

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

Data collection or calculation

These statistics are aggregated from the individual records for higher rate refunds, 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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