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.

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Period ( of 136 selected136 selectable options)

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Transaction type ( of 8 selected8 selectable options)

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Transaction description ( of 4 selected4 selectable options)

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Data valuesData descriptionPeriodTransaction typeTransaction description
960Number of transactionsJuly 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsJuly 2018-19Higher rates residentialGranting a new lease
80Number of transactionsJuly 2018-19Higher rates residentialAssignment of a lease
1,060Number of transactionsJuly 2018-19Higher rates residentialAll transactions
330Number of transactionsJuly 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
130Number of transactionsJuly 2018-19Non-residential: all transactionsGranting a new lease
30Number of transactionsJuly 2018-19Non-residential: all transactionsAssignment of a lease
490Number of transactionsJuly 2018-19Non-residential: all transactionsAll transactions
120Number of transactionsJuly 2018-19Non-residential: rental element onlyGranting a new lease
120Number of transactionsJuly 2018-19Non-residential: rental element onlyAll transactions
5,510Number of transactionsAugust 2018-19All transactionsConveyance / Transfer of ownership
210Number of transactionsAugust 2018-19All transactionsGranting a new lease
270Number of transactionsAugust 2018-19All transactionsAssignment of a lease
6,000Number of transactionsAugust 2018-19All transactionsAll transactions
5,130Number of transactionsAugust 2018-19ResidentialConveyance / Transfer of ownership
80Number of transactionsAugust 2018-19ResidentialGranting a new lease
250Number of transactionsAugust 2018-19ResidentialAssignment of a lease
5,460Number of transactionsAugust 2018-19ResidentialAll transactions
4,150Number of transactionsAugust 2018-19Main rate residentialConveyance / Transfer of ownership
60Number of transactionsAugust 2018-19Main rate residentialGranting a new lease
150Number of transactionsAugust 2018-19Main rate residentialAssignment of a lease
4,360Number of transactionsAugust 2018-19Main rate residentialAll transactions
980Number of transactionsAugust 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsAugust 2018-19Higher rates residentialGranting a new lease
100Number of transactionsAugust 2018-19Higher rates residentialAssignment of a lease
1,100Number of transactionsAugust 2018-19Higher rates residentialAll transactions
380Number of transactionsAugust 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
130Number of transactionsAugust 2018-19Non-residential: all transactionsGranting a new lease
20Number of transactionsAugust 2018-19Non-residential: all transactionsAssignment of a lease
540Number of transactionsAugust 2018-19Non-residential: all transactionsAll transactions
130Number of transactionsAugust 2018-19Non-residential: rental element onlyGranting a new lease
130Number of transactionsAugust 2018-19Non-residential: rental element onlyAll transactions
15,040Number of transactionsQ2 2018-19All transactionsConveyance / Transfer of ownership
4,600Number of transactionsSeptember 2018-19All transactionsConveyance / Transfer of ownership
220Number of transactionsSeptember 2018-19All transactionsGranting a new lease
610Number of transactionsQ2 2018-19All transactionsGranting a new lease
190Number of transactionsSeptember 2018-19All transactionsAssignment of a lease
700Number of transactionsQ2 2018-19All transactionsAssignment of a lease
16,360Number of transactionsQ2 2018-19All transactionsAll transactions
5,010Number of transactionsSeptember 2018-19All transactionsAll transactions
14,040Number of transactionsQ2 2018-19ResidentialConveyance / Transfer of ownership
4,320Number of transactionsSeptember 2018-19ResidentialConveyance / Transfer of ownership
190Number of transactionsQ2 2018-19ResidentialGranting a new lease
50Number of transactionsSeptember 2018-19ResidentialGranting a new lease
620Number of transactionsQ2 2018-19ResidentialAssignment of a lease
170Number of transactionsSeptember 2018-19ResidentialAssignment of a lease
14,860Number of transactionsQ2 2018-19ResidentialAll transactions
4,540Number of transactionsSeptember 2018-19ResidentialAll transactions
11,300Number of transactionsQ2 2018-19Main rate residentialConveyance / Transfer of ownership
3,520Number of transactionsSeptember 2018-19Main rate residentialConveyance / Transfer of ownership
30Number of transactionsSeptember 2018-19Main rate residentialGranting a new lease
140Number of transactionsQ2 2018-19Main rate residentialGranting a new lease
100Number of transactionsSeptember 2018-19Main rate residentialAssignment of a lease
380Number of transactionsQ2 2018-19Main rate residentialAssignment of a lease
11,820Number of transactionsQ2 2018-19Main rate residentialAll transactions
3,650Number of transactionsSeptember 2018-19Main rate residentialAll transactions
2,750Number of transactionsQ2 2018-19Higher rates residentialConveyance / Transfer of ownership
800Number of transactionsSeptember 2018-19Higher rates residentialConveyance / Transfer of ownership
60Number of transactionsQ2 2018-19Higher rates residentialGranting a new lease
20Number of transactionsSeptember 2018-19Higher rates residentialGranting a new lease
240Number of transactionsQ2 2018-19Higher rates residentialAssignment of a lease
70Number of transactionsSeptember 2018-19Higher rates residentialAssignment of a lease
890Number of transactionsSeptember 2018-19Higher rates residentialAll transactions
3,040Number of transactionsQ2 2018-19Higher rates residentialAll transactions
280Number of transactionsSeptember 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
1,000Number of transactionsQ2 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
170Number of transactionsSeptember 2018-19Non-residential: all transactionsGranting a new lease
420Number of transactionsQ2 2018-19Non-residential: all transactionsGranting a new lease
30Number of transactionsSeptember 2018-19Non-residential: all transactionsAssignment of a lease
80Number of transactionsQ2 2018-19Non-residential: all transactionsAssignment of a lease
470Number of transactionsSeptember 2018-19Non-residential: all transactionsAll transactions
1,500Number of transactionsQ2 2018-19Non-residential: all transactionsAll transactions
410Number of transactionsQ2 2018-19Non-residential: rental element onlyGranting a new lease
160Number of transactionsSeptember 2018-19Non-residential: rental element onlyGranting a new lease
160Number of transactionsSeptember 2018-19Non-residential: rental element onlyAll transactions
410Number of transactionsQ2 2018-19Non-residential: rental element onlyAll transactions
5,180Number of transactionsOctober 2018-19All transactionsConveyance / Transfer of ownership
250Number of transactionsOctober 2018-19All transactionsGranting a new lease
230Number of transactionsOctober 2018-19All transactionsAssignment of a lease
5,660Number of transactionsOctober 2018-19All transactionsAll transactions
4,800Number of transactionsOctober 2018-19ResidentialConveyance / Transfer of ownership
50Number of transactionsOctober 2018-19ResidentialGranting a new lease
200Number of transactionsOctober 2018-19ResidentialAssignment of a lease
5,050Number of transactionsOctober 2018-19ResidentialAll transactions
3,830Number of transactionsOctober 2018-19Main rate residentialConveyance / Transfer of ownership
30Number of transactionsOctober 2018-19Main rate residentialGranting a new lease
120Number of transactionsOctober 2018-19Main rate residentialAssignment of a lease
3,990Number of transactionsOctober 2018-19Main rate residentialAll transactions
960Number of transactionsOctober 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsOctober 2018-19Higher rates residentialGranting a new lease
80Number of transactionsOctober 2018-19Higher rates residentialAssignment of a lease
1,070Number of transactionsOctober 2018-19Higher rates residentialAll transactions
390Number of transactionsOctober 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
200Number of transactionsOctober 2018-19Non-residential: all transactionsGranting a new lease
30Number of transactionsOctober 2018-19Non-residential: all transactionsAssignment of a lease
610Number of transactionsOctober 2018-19Non-residential: all transactionsAll transactions
180Number of transactionsOctober 2018-19Non-residential: rental element onlyGranting a new lease
180Number of transactionsOctober 2018-19Non-residential: rental element onlyAll transactions
5,850Number of transactionsNovember 2018-19All transactionsConveyance / Transfer of ownership
250Number of transactionsNovember 2018-19All transactionsGranting a new lease
Showing 101 to 200 of 9,398 rows
Page 2 of 94

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 March 2026

Data notes

Revisions
  • 29 September 2025
  • 29 September 2025
  • 29 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.

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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