Land Transaction Tax statistics, by transaction type, transaction description, measure and effective date

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

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Data description ( of 3 selected3 selectable options)

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Period ( of 131 selected131 selectable options)

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Data valuesData descriptionPeriodTransaction typeTransaction description
37,100 [r]Number of transactions2025-26All transactionsConveyance / Transfer of ownership
1,460 [r]Number of transactions2025-26All transactionsGranting a new lease
1,680 [r]Number of transactions2025-26All transactionsAssignment of a lease
40,240 [r]Number of transactions2025-26All transactionsAll transactions
34,440 [r]Number of transactions2025-26ResidentialConveyance / Transfer of ownership
310 [r]Number of transactions2025-26ResidentialGranting a new lease
1,500 [r]Number of transactions2025-26ResidentialAssignment of a lease
36,240 [r]Number of transactions2025-26ResidentialAll transactions
27,710 [r]Number of transactions2025-26Main rate residentialConveyance / Transfer of ownership
210 [r]Number of transactions2025-26Main rate residentialGranting a new lease
970 [r]Number of transactions2025-26Main rate residentialAssignment of a lease
28,890 [r]Number of transactions2025-26Main rate residentialAll transactions
6,730 [r]Number of transactions2025-26Higher rates residentialConveyance / Transfer of ownership
100 [r]Number of transactions2025-26Higher rates residentialGranting a new lease
530 [r]Number of transactions2025-26Higher rates residentialAssignment of a lease
7,350 [r]Number of transactions2025-26Higher rates residentialAll transactions
2,660 [r]Number of transactions2025-26Non-residential: all transactionsConveyance / Transfer of ownership
1,150 [r]Number of transactions2025-26Non-residential: all transactionsGranting a new lease
190 [r]Number of transactions2025-26Non-residential: all transactionsAssignment of a lease
4,000 [r]Number of transactions2025-26Non-residential: all transactionsAll transactions
1,080 [r]Number of transactions2025-26Non-residential: rental element onlyGranting a new lease
1,080 [r]Number of transactions2025-26Non-residential: rental element onlyAll transactions
10,160 [r]Number of transactionsQ3 2025-26All transactionsConveyance / Transfer of ownership
380 [r]Number of transactionsQ3 2025-26All transactionsGranting a new lease
470 [r]Number of transactionsQ3 2025-26All transactionsAssignment of a lease
11,010 [r]Number of transactionsQ3 2025-26All transactionsAll transactions
9,450 [r]Number of transactionsQ3 2025-26ResidentialConveyance / Transfer of ownership
90 [r]Number of transactionsQ3 2025-26ResidentialGranting a new lease
410 [r]Number of transactionsQ3 2025-26ResidentialAssignment of a lease
9,960 [r]Number of transactionsQ3 2025-26ResidentialAll transactions
7,560 [r]Number of transactionsQ3 2025-26Main rate residentialConveyance / Transfer of ownership
60 [r]Number of transactionsQ3 2025-26Main rate residentialGranting a new lease
260 [r]Number of transactionsQ3 2025-26Main rate residentialAssignment of a lease
7,880 [r]Number of transactionsQ3 2025-26Main rate residentialAll transactions
1,890 [r]Number of transactionsQ3 2025-26Higher rates residentialConveyance / Transfer of ownership
30 [r]Number of transactionsQ3 2025-26Higher rates residentialGranting a new lease
150 [r]Number of transactionsQ3 2025-26Higher rates residentialAssignment of a lease
2,070 [r]Number of transactionsQ3 2025-26Higher rates residentialAll transactions
710 [r]Number of transactionsQ3 2025-26Non-residential: all transactionsConveyance / Transfer of ownership
290 [r]Number of transactionsQ3 2025-26Non-residential: all transactionsGranting a new lease
60 [r]Number of transactionsQ3 2025-26Non-residential: all transactionsAssignment of a lease
1,060 [r]Number of transactionsQ3 2025-26Non-residential: all transactionsAll transactions
270 [r]Number of transactionsQ3 2025-26Non-residential: rental element onlyGranting a new lease
270 [r]Number of transactionsQ3 2025-26Non-residential: rental element onlyAll transactions
4,760Number of transactionsNovember 2025-26All transactionsConveyance / Transfer of ownership
160Number of transactionsNovember 2025-26All transactionsGranting a new lease
210Number of transactionsNovember 2025-26All transactionsAssignment of a lease
5,130Number of transactionsNovember 2025-26All transactionsAll transactions
4,400Number of transactionsNovember 2025-26ResidentialConveyance / Transfer of ownership
40Number of transactionsNovember 2025-26ResidentialGranting a new lease
190Number of transactionsNovember 2025-26ResidentialAssignment of a lease
4,630Number of transactionsNovember 2025-26ResidentialAll transactions
3,500Number of transactionsNovember 2025-26Main rate residentialConveyance / Transfer of ownership
30Number of transactionsNovember 2025-26Main rate residentialGranting a new lease
110Number of transactionsNovember 2025-26Main rate residentialAssignment of a lease
3,640Number of transactionsNovember 2025-26Main rate residentialAll transactions
900Number of transactionsNovember 2025-26Higher rates residentialConveyance / Transfer of ownership
10Number of transactionsNovember 2025-26Higher rates residentialGranting a new lease
70Number of transactionsNovember 2025-26Higher rates residentialAssignment of a lease
990Number of transactionsNovember 2025-26Higher rates residentialAll transactions
360Number of transactionsNovember 2025-26Non-residential: all transactionsConveyance / Transfer of ownership
120Number of transactionsNovember 2025-26Non-residential: all transactionsGranting a new lease
30Number of transactionsNovember 2025-26Non-residential: all transactionsAssignment of a lease
510Number of transactionsNovember 2025-26Non-residential: all transactionsAll transactions
110Number of transactionsNovember 2025-26Non-residential: rental element onlyGranting a new lease
110Number of transactionsNovember 2025-26Non-residential: rental element onlyAll transactions
5,400 [r]Number of transactionsOctober 2025-26All transactionsConveyance / Transfer of ownership
220 [r]Number of transactionsOctober 2025-26All transactionsGranting a new lease
260 [r]Number of transactionsOctober 2025-26All transactionsAssignment of a lease
5,880 [r]Number of transactionsOctober 2025-26All transactionsAll transactions
5,050 [r]Number of transactionsOctober 2025-26ResidentialConveyance / Transfer of ownership
50 [r]Number of transactionsOctober 2025-26ResidentialGranting a new lease
230 [r]Number of transactionsOctober 2025-26ResidentialAssignment of a lease
5,330 [r]Number of transactionsOctober 2025-26ResidentialAll transactions
4,060 [r]Number of transactionsOctober 2025-26Main rate residentialConveyance / Transfer of ownership
30 [r]Number of transactionsOctober 2025-26Main rate residentialGranting a new lease
150 [r]Number of transactionsOctober 2025-26Main rate residentialAssignment of a lease
4,240 [r]Number of transactionsOctober 2025-26Main rate residentialAll transactions
990 [r]Number of transactionsOctober 2025-26Higher rates residentialConveyance / Transfer of ownership
20 [r]Number of transactionsOctober 2025-26Higher rates residentialGranting a new lease
80 [r]Number of transactionsOctober 2025-26Higher rates residentialAssignment of a lease
1,090 [r]Number of transactionsOctober 2025-26Higher rates residentialAll transactions
350 [r]Number of transactionsOctober 2025-26Non-residential: all transactionsConveyance / Transfer of ownership
170 [r]Number of transactionsOctober 2025-26Non-residential: all transactionsGranting a new lease
30 [r]Number of transactionsOctober 2025-26Non-residential: all transactionsAssignment of a lease
550 [r]Number of transactionsOctober 2025-26Non-residential: all transactionsAll transactions
160 [r]Number of transactionsOctober 2025-26Non-residential: rental element onlyGranting a new lease
160 [r]Number of transactionsOctober 2025-26Non-residential: rental element onlyAll transactions
14,290 [r]Number of transactionsQ2 2025-26All transactionsConveyance / Transfer of ownership
4,670 [r]Number of transactionsSeptember 2025-26All transactionsConveyance / Transfer of ownership
490 [r]Number of transactionsQ2 2025-26All transactionsGranting a new lease
180 [r]Number of transactionsSeptember 2025-26All transactionsGranting a new lease
200 [r]Number of transactionsSeptember 2025-26All transactionsAssignment of a lease
620 [r]Number of transactionsQ2 2025-26All transactionsAssignment of a lease
15,400 [r]Number of transactionsQ2 2025-26All transactionsAll transactions
5,050 [r]Number of transactionsSeptember 2025-26All transactionsAll transactions
13,270 [r]Number of transactionsQ2 2025-26ResidentialConveyance / Transfer of ownership
4,360 [r]Number of transactionsSeptember 2025-26ResidentialConveyance / Transfer of ownership
100 [r]Number of transactionsQ2 2025-26ResidentialGranting a new lease
40 [r]Number of transactionsSeptember 2025-26ResidentialGranting a new lease
Showing 1 to 100 of 9,694 rows
Page 1 of 97

Next update expected:29 January 2026

Updates

19th December 2025

New monthly data

21st November 2025
30th October 2025
29th September 2025
29th September 2025
Dataset first published.

Main information

Designation
Accredited official statistics
Data provider
Welsh Revenue Authority
Data source
Land transaction tax returns

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), non-residential
  • transaction description: conveyance / transfer of ownership, granting a new lease, assignment of lease
  • 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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