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

Contents

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

View options

Filters

Data description ( of 2 selected2 selectable options)

Select all Data description|Select None of Data description

Period ( of 7 selected7 selectable options)

Select all Period|Select None of Period

Geographical area ( of 320 selected320 selectable options)

Select all Geographical area|Select None of Geographical area
Select all Wales|Select None of Wales
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)
Select all Total of built-up areas in Wales (records with known BUA classification)|Select None of Total of built-up areas in Wales (records with known BUA classification)
Select all Dispersed (not in a BUA)|Select None of Dispersed (not in a BUA)
Select all Total of National Park areas and non-National Park Areas|Select None of Total of National Park areas and non-National Park Areas
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
60Number of transactions2018-19Isle of Anglesey
90Number of transactions2018-19Gwynedd
130Number of transactions2018-19Conwy
70Number of transactions2018-19Denbighshire
90Number of transactions2018-19Flintshire
60Number of transactions2018-19Wrexham
130Number of transactions2018-19Powys
70Number of transactions2018-19Ceredigion
120Number of transactions2018-19Pembrokeshire
140Number of transactions2018-19Carmarthenshire
170Number of transactions2018-19Swansea
80Number of transactions2018-19Neath Port Talbot
90Number of transactions2018-19Bridgend
90Number of transactions2018-19Vale of Glamorgan
170Number of transactions2018-19Cardiff
100Number of transactions2018-19Rhondda Cynon Taf
30Number of transactions2018-19Merthyr Tydfil
80Number of transactions2018-19Caerphilly
30Number of transactions2018-19Blaenau Gwent
40Number of transactions2018-19Torfaen
80Number of transactions2018-19Monmouthshire
70Number of transactions2018-19Newport
1,960Number of transactions2018-19Total of Senedd constituency areas in Wales (records with known constituency classification)
150Number of transactions2018-19Bangor Conwy Môn
160Number of transactions2018-19Clwyd
90Number of transactions2018-19Fflint Wrecsam
150Number of transactions2018-19Gwynedd Maldwyn
190Number of transactions2018-19Ceredigion Penfro
140Number of transactions2018-19Sir Gaerfyrddin
150Number of transactions2018-19Gwyr Abertawe
140Number of transactions2018-19Brycheiniog Tawe Nedd
80Number of transactions2018-19Afan Ogwr Rhondda
90Number of transactions2018-19Pontypridd Cynon Merthyr
80Number of transactions2018-19Blaenau Gwent Caerffili Rhymni
120Number of transactions2018-19Sir Fynwy Torfaen
90Number of transactions2018-19Casnewydd Islwyn
110Number of transactions2018-19Caerdydd Penarth
100Number of transactions2018-19Caerdydd Ffynnon Taf
120Number of transactions2018-19Pen-y-bont Bro Morgannwg
60Number of transactions2018-19WIMD decile / tenth 1
90Number of transactions2018-19WIMD decile / tenth 2
110Number of transactions2018-19WIMD decile / tenth 3
160Number of transactions2018-19WIMD decile / tenth 4
190Number of transactions2018-19WIMD decile / tenth 5
220Number of transactions2018-19WIMD decile / tenth 6
260Number of transactions2018-19WIMD decile / tenth 7
300Number of transactions2018-19WIMD decile / tenth 8
290Number of transactions2018-19WIMD decile / tenth 9
300Number of transactions2018-19WIMD decile / tenth 10
1,960Number of transactions2018-19Total of WIMD deciles / tenths in Wales (records with known WIMD classification)
1,590Number of transactions2018-19Total of built-up areas in Wales (records with known BUA classification)
370Number of transactions2018-19Dispersed (not in a BUA)
190Number of transactions2018-19Dispersed (not in a BUA): Least sparse rural-urban area
180Number of transactions2018-19Dispersed (not in a BUA): Sparsest rural-urban area
260Number of transactions2018-19300-400 BUAs with less than 2000 population
1,960Number of transactions2018-19Total of National Park areas and non-National Park Areas
40Number of transactions2018-19Bannau Brycheiniog National Park
30Number of transactions2018-19Pembrokeshire Coast National Park
30Number of transactions2018-19Eryri National Park
70Number of transactions2018-19Gwynedd - outside National Park
120Number of transactions2018-19Conwy - outside National Park
100Number of transactions2018-19Powys - outside National Park
100Number of transactions2018-19Pembrokeshire - outside National Park
140Number of transactions2018-19Carmarthenshire - outside National Park
30Number of transactions2018-19Merthyr Tydfil - outside National Park
100Number of transactions2018-19Rhondda Cynon Taf - outside National Park
70Number of transactions2018-19Monmouthshire - outside National Park
1,150Number of transactions2018-19All other local authorities
[c]Number of transactions2018-19Chester
[c]Number of transactions2018-19Knighton
[c]Number of transactions2018-19Amlwch
10Number of transactions2018-19Benllech
10Number of transactions2018-19Prestatyn
10Number of transactions2018-19Holyhead
20Number of transactions2018-19Llandudno
10Number of transactions2018-19Penrhyn Bay
20Number of transactions2018-19Rhyl
[c]Number of transactions2018-19Meliden
10Number of transactions2018-19Kinmel Bay
30Number of transactions2018-19Colwyn Bay
20Number of transactions2018-19Conwy
[c]Number of transactions2018-19Dyserth
[c]Number of transactions2018-19Rhuddlan
10Number of transactions2018-19Abergele
[c]Number of transactions2018-19Penmaenmawr
[c]Number of transactions2018-19Bagillt
[c]Number of transactions2018-19Holywell (Flintshire)
10Number of transactions2018-19Llangefni
10Number of transactions2018-19Llanfairfechan
[c]Number of transactions2018-19St Asaph
[c]Number of transactions2018-19Flint
10Number of transactions2018-19Menai Bridge
[c]Number of transactions2018-19Llanfair Pwllgwyngyll
10Number of transactions2018-19Bangor
10Number of transactions2018-19Connah's Quay
[c]Number of transactions2018-19Shotton
[c]Number of transactions2018-19Y Felinheli
[c]Number of transactions2018-19Aston (Flintshire)
10Number of transactions2018-19Hawarden
1,980Number of transactions2018-19Wales
Showing 1 to 100 of 3,516 rows
Page 1 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

Select the filtered or whole dataset to download

Select download format

Contains only the dataset
Contains only the dataset
Contains only the dataset

Select number formatting

This includes rounding to decimal places and commas to separate thousands
This includes rounding to decimal places and commas to separate thousands

Select language

Metadata

The metadata for this dataset is not included when you download the data. You can download this separately. This contains all the information from the 'About this dataset' tab.

Download metadata