Residential Land Transaction Tax statistics, by built up area, transaction type, measure and effective 4-quarter rolling period

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

Data values	Data description	Period	Built-up area	Transaction type
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llandybie	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Maesteg	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Aberfan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Cardigan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Aberfan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Pontycymer	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Gwaun-Cae-Gurwen	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Aberfan	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Nant-y-moel	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Newtown (Powys)	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Cwm	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Aberfan	Main rate residential
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Fleur-de-lis and Pengam	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Cwmavon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Builth Wells	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Pen-y-groes and Gorslas	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Cwm	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Aberbargoed	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Blackwood	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Cwmavon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llanfairfechan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Penrhyndeudraeth	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Rhymney	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Cwm	Main rate residential
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Rhos	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Aberbargoed	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Maerdy	Main rate residential
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Ferndale	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Pontllanfraith	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Tylorstown and Pontygwaith	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Rhostyllen	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Penrhyndeudraeth	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Llandybie	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Cefneithin	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Rhymney	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Cwm	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Troedyrhiw and Pentrebach	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Llanhilleth	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Mountain Ash	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Pen-pedair-heol	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Treorchy	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Tylorstown and Pontygwaith	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Abertridwr and Senghenydd	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llangefni	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Rhostyllen	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Acrefair and Cefn-mawr	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Pen-y-groes and Gorslas	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Blaenavon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Glyn-neath	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Neyland	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Pontarddulais	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	New Tredegar	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llanhilleth	Main rate residential
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llanhilleth	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Bargod	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Mountain Ash	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Maerdy	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Pen-pedair-heol	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Treorchy	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Abercynon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Rhondda	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Tylorstown and Pontygwaith	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Llanfairfechan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Coedpoeth	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Blaenau Ffestiniog	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Acrefair and Cefn-mawr	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Lampeter	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Cardigan	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Brynamman	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Merlin's Bridge	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Tycroes and Capel Hendre	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Blaenavon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Kidwelly	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Glyn-neath	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	New Tredegar	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Rhos	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Llangennech	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Llanhilleth	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Bargod	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Treherbert	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Maerdy	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Maerdy	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Ferndale	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Fleur-de-lis and Pengam	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Abercynon	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Tylorstown and Pontygwaith	Main rate residential
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Pontycymer	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Maesteg	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 31 March 2019	Underwood	Main rate residential
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Amlwch	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Llanrwst	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Hope (Flintshire)	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Rhosllannerchrugog	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Blaenau Ffestiniog	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Merlin's Bridge	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Cefneithin	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Gwaun-Cae-Gurwen	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Tycroes and Capel Hendre	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Kidwelly	Revenue from main rate
0	Average tax due per transaction (£s)	Year ending 30 June 2019	Ogmore Vale	Revenue from main rate

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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 June 2025

Data notes

• Revisions:
  • 29 September 2025
  • 26 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. Average tax due per transaction is shown to the nearest £10, whilst average value per transaction is shown to the nearest £1000.

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.

  Non-residential statistics cannot be reliably produced as identification of the correct built-up area relies on the postcode to be provided for the property and land items as part of each transaction. As there is an inherent bias in the cases where missing or invalid postcodes are provided towards larger non-residential transactions, their results are not sufficiently complete or meaningful to be published.

  The dataset includes a breakdown by:

  • transaction type: residential only but (including sub-categories for main rate and higher rate transactions)
  • built up area (BUA): All BUAs with a population of less than 2000 are grouped together due to the low numbers of transactions in these areas. If the BUA has sub-divisions (BUASDs), these are used instead when the population of the BUASD is greater than 2000. Where the postcode of the transaction is valid but there is no BUA associated with this postcode, these figures have been split into the sparsest and least sparse areas (using the National Statistics rural-urban classification). We have used the latest Built up-areas in this release, reflecting the updated geographies from the 2021 Census.
  • measure: number of transactions, tax due, value of property taxed, average tax due per transaction and average value of property taxed
  • effective year (years ending June, September, December and March)

  There is a relatively small proportion of residential transactions where the postcode provided for the property and land items is missing or invalid. This means that a built up area cannot be allocated. For comparability, the built up area totals shown in this dataset therefore relate only to those transactions where the built up area is known, and for that reason will not match the Wales total shown in other datasets.

  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

  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:
  • Land Transaction Tax statistics
  • Quality information: Land Transaction Tax statistics
  • Glossary: Land Transaction Tax statistics

Published by

• Organisation: Welsh Revenue Authority
• Contact email: data@wra.gov.wales

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.