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

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Standard shorthand is used in this table: [k] = low figure, [r] = revised.

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Deprivation area ( of 11 selected11 selectable options)

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Transaction type ( of 5 selected5 selectable options)

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Select all Residential|Select None of Residential
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Data valuesData descriptionPeriodDeprivation areaTransaction type
3,240Number of transactionsYear ending 31 December 2025WIMD decile / tenth 1Residential
2,280Number of transactionsYear ending 31 December 2025WIMD decile / tenth 1Main rate residential
960Number of transactionsYear ending 31 December 2025WIMD decile / tenth 1Higher rates residential
4,260Number of transactionsYear ending 31 December 2025WIMD decile / tenth 2Residential
3,100Number of transactionsYear ending 31 December 2025WIMD decile / tenth 2Main rate residential
1,160Number of transactionsYear ending 31 December 2025WIMD decile / tenth 2Higher rates residential
4,810Number of transactionsYear ending 31 December 2025WIMD decile / tenth 3Residential
3,680Number of transactionsYear ending 31 December 2025WIMD decile / tenth 3Main rate residential
1,140Number of transactionsYear ending 31 December 2025WIMD decile / tenth 3Higher rates residential
5,130Number of transactionsYear ending 31 December 2025WIMD decile / tenth 4Residential
3,900Number of transactionsYear ending 31 December 2025WIMD decile / tenth 4Main rate residential
1,230Number of transactionsYear ending 31 December 2025WIMD decile / tenth 4Higher rates residential
4,900Number of transactionsYear ending 31 December 2025WIMD decile / tenth 5Residential
3,900Number of transactionsYear ending 31 December 2025WIMD decile / tenth 5Main rate residential
1,000Number of transactionsYear ending 31 December 2025WIMD decile / tenth 5Higher rates residential
5,080Number of transactionsYear ending 31 December 2025WIMD decile / tenth 6Residential
4,050Number of transactionsYear ending 31 December 2025WIMD decile / tenth 6Main rate residential
1,030Number of transactionsYear ending 31 December 2025WIMD decile / tenth 6Higher rates residential
5,310Number of transactionsYear ending 31 December 2025WIMD decile / tenth 7Residential
4,280Number of transactionsYear ending 31 December 2025WIMD decile / tenth 7Main rate residential
1,030Number of transactionsYear ending 31 December 2025WIMD decile / tenth 7Higher rates residential
5,650Number of transactionsYear ending 31 December 2025WIMD decile / tenth 8Residential
4,720Number of transactionsYear ending 31 December 2025WIMD decile / tenth 8Main rate residential
920Number of transactionsYear ending 31 December 2025WIMD decile / tenth 8Higher rates residential
5,180Number of transactionsYear ending 31 December 2025WIMD decile / tenth 9Residential
4,420Number of transactionsYear ending 31 December 2025WIMD decile / tenth 9Main rate residential
750Number of transactionsYear ending 31 December 2025WIMD decile / tenth 9Higher rates residential
5,440Number of transactionsYear ending 31 December 2025WIMD decile / tenth 10Residential
4,700Number of transactionsYear ending 31 December 2025WIMD decile / tenth 10Main rate residential
730Number of transactionsYear ending 31 December 2025WIMD decile / tenth 10Higher rates residential
48,980Number of transactionsYear ending 31 December 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Residential
39,030Number of transactionsYear ending 31 December 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Main rate residential
9,950Number of transactionsYear ending 31 December 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Higher rates residential
3,210Number of transactionsYear ending 30 September 2025WIMD decile / tenth 1Residential
2,280Number of transactionsYear ending 30 September 2025WIMD decile / tenth 1Main rate residential
940Number of transactionsYear ending 30 September 2025WIMD decile / tenth 1Higher rates residential
4,160Number of transactionsYear ending 30 September 2025WIMD decile / tenth 2Residential
3,080Number of transactionsYear ending 30 September 2025WIMD decile / tenth 2Main rate residential
1,080Number of transactionsYear ending 30 September 2025WIMD decile / tenth 2Higher rates residential
4,760Number of transactionsYear ending 30 September 2025WIMD decile / tenth 3Residential
3,630Number of transactionsYear ending 30 September 2025WIMD decile / tenth 3Main rate residential
1,120Number of transactionsYear ending 30 September 2025WIMD decile / tenth 3Higher rates residential
5,000Number of transactionsYear ending 30 September 2025WIMD decile / tenth 4Residential
3,810Number of transactionsYear ending 30 September 2025WIMD decile / tenth 4Main rate residential
1,190Number of transactionsYear ending 30 September 2025WIMD decile / tenth 4Higher rates residential
4,840Number of transactionsYear ending 30 September 2025WIMD decile / tenth 5Residential
3,880Number of transactionsYear ending 30 September 2025WIMD decile / tenth 5Main rate residential
970Number of transactionsYear ending 30 September 2025WIMD decile / tenth 5Higher rates residential
5,000Number of transactionsYear ending 30 September 2025WIMD decile / tenth 6Residential
3,990Number of transactionsYear ending 30 September 2025WIMD decile / tenth 6Main rate residential
1,010Number of transactionsYear ending 30 September 2025WIMD decile / tenth 6Higher rates residential
5,300Number of transactionsYear ending 30 September 2025WIMD decile / tenth 7Residential
4,290Number of transactionsYear ending 30 September 2025WIMD decile / tenth 7Main rate residential
1,010Number of transactionsYear ending 30 September 2025WIMD decile / tenth 7Higher rates residential
5,510Number of transactionsYear ending 30 September 2025WIMD decile / tenth 8Residential
4,630Number of transactionsYear ending 30 September 2025WIMD decile / tenth 8Main rate residential
880Number of transactionsYear ending 30 September 2025WIMD decile / tenth 8Higher rates residential
5,220Number of transactionsYear ending 30 September 2025WIMD decile / tenth 9Residential
4,460Number of transactionsYear ending 30 September 2025WIMD decile / tenth 9Main rate residential
760Number of transactionsYear ending 30 September 2025WIMD decile / tenth 9Higher rates residential
5,300Number of transactionsYear ending 30 September 2025WIMD decile / tenth 10Residential
4,640Number of transactionsYear ending 30 September 2025WIMD decile / tenth 10Main rate residential
650Number of transactionsYear ending 30 September 2025WIMD decile / tenth 10Higher rates residential
48,290Number of transactionsYear ending 30 September 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Residential
38,690Number of transactionsYear ending 30 September 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Main rate residential
9,600Number of transactionsYear ending 30 September 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Higher rates residential
3,150Number of transactionsYear ending 30 June 2025WIMD decile / tenth 1Residential
2,270Number of transactionsYear ending 30 June 2025WIMD decile / tenth 1Main rate residential
880Number of transactionsYear ending 30 June 2025WIMD decile / tenth 1Higher rates residential
4,060Number of transactionsYear ending 30 June 2025WIMD decile / tenth 2Residential
3,030Number of transactionsYear ending 30 June 2025WIMD decile / tenth 2Main rate residential
1,030Number of transactionsYear ending 30 June 2025WIMD decile / tenth 2Higher rates residential
4,690Number of transactionsYear ending 30 June 2025WIMD decile / tenth 3Residential
3,570Number of transactionsYear ending 30 June 2025WIMD decile / tenth 3Main rate residential
1,130Number of transactionsYear ending 30 June 2025WIMD decile / tenth 3Higher rates residential
4,880Number of transactionsYear ending 30 June 2025WIMD decile / tenth 4Residential
3,750Number of transactionsYear ending 30 June 2025WIMD decile / tenth 4Main rate residential
1,130Number of transactionsYear ending 30 June 2025WIMD decile / tenth 4Higher rates residential
4,750Number of transactionsYear ending 30 June 2025WIMD decile / tenth 5Residential
3,820Number of transactionsYear ending 30 June 2025WIMD decile / tenth 5Main rate residential
940Number of transactionsYear ending 30 June 2025WIMD decile / tenth 5Higher rates residential
4,830Number of transactionsYear ending 30 June 2025WIMD decile / tenth 6Residential
3,910Number of transactionsYear ending 30 June 2025WIMD decile / tenth 6Main rate residential
920Number of transactionsYear ending 30 June 2025WIMD decile / tenth 6Higher rates residential
5,240Number of transactionsYear ending 30 June 2025WIMD decile / tenth 7Residential
4,290Number of transactionsYear ending 30 June 2025WIMD decile / tenth 7Main rate residential
960Number of transactionsYear ending 30 June 2025WIMD decile / tenth 7Higher rates residential
5,370Number of transactionsYear ending 30 June 2025WIMD decile / tenth 8Residential
4,500Number of transactionsYear ending 30 June 2025WIMD decile / tenth 8Main rate residential
870Number of transactionsYear ending 30 June 2025WIMD decile / tenth 8Higher rates residential
5,250Number of transactionsYear ending 30 June 2025WIMD decile / tenth 9Residential
4,490Number of transactionsYear ending 30 June 2025WIMD decile / tenth 9Main rate residential
750Number of transactionsYear ending 30 June 2025WIMD decile / tenth 9Higher rates residential
5,270Number of transactionsYear ending 30 June 2025WIMD decile / tenth 10Residential
4,640Number of transactionsYear ending 30 June 2025WIMD decile / tenth 10Main rate residential
640Number of transactionsYear ending 30 June 2025WIMD decile / tenth 10Higher rates residential
47,500Number of transactionsYear ending 30 June 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Residential
38,260Number of transactionsYear ending 30 June 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Main rate residential
9,240Number of transactionsYear ending 30 June 2025Total of WIMD deciles / tenths in Wales (records with known WIMD classification)Higher rates residential
3,050 [r]Number of transactionsYear ending 31 March 2025WIMD decile / tenth 1Residential
Showing 1 to 100 of 5,852 rows
Page 1 of 59

Next update expected:30 April 2026

Updates

29th January 2026

New / revised data

29th September 2025
26th September 2025
Dataset first published.

Main information

Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Land transaction tax returns
Time period covered
April 2018 to March 2025

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).

Non-residential statistics cannot be reliably produced as identification of the correct deprivation 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)
  • Deprivation area: areas that 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.
  • 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)

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.

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 the deprivation area cannot be allocated. For comparability, the area totals shown in this dataset therefore relate only to those transactions where the deprivation 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

Published by

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

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