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

Contents

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

View options

Filters

Data description ( of 3 selected3 selectable options)

Select all Data description|Select None of Data description

Period ( of 136 selected136 selectable options)

Select all Period|Select None of Period
Select all 2018-19|Select None of 2018-19
Select all Q1 2018-19|Select None of Q1 2018-19
Select all Q2 2018-19|Select None of Q2 2018-19
Select all Q3 2018-19|Select None of Q3 2018-19
Select all Q4 2018-19|Select None of Q4 2018-19
Select all 2019-20|Select None of 2019-20
Select all Q1 2019-20|Select None of Q1 2019-20
Select all Q2 2019-20|Select None of Q2 2019-20
Select all Q3 2019-20|Select None of Q3 2019-20
Select all Q4 2019-20|Select None of Q4 2019-20
Select all 2020-21|Select None of 2020-21
Select all Q1 2020-21|Select None of Q1 2020-21
Select all Q2 2020-21|Select None of Q2 2020-21
Select all Q3 2020-21|Select None of Q3 2020-21
Select all Q4 2020-21|Select None of Q4 2020-21
Select all 2021-22|Select None of 2021-22
Select all Q1 2021-22|Select None of Q1 2021-22
Select all Q2 2021-22|Select None of Q2 2021-22
Select all Q3 2021-22|Select None of Q3 2021-22
Select all Q4 2021-22|Select None of Q4 2021-22
Select all 2022-23|Select None of 2022-23
Select all Q1 2022-23|Select None of Q1 2022-23
Select all Q2 2022-23|Select None of Q2 2022-23
Select all Q3 2022-23|Select None of Q3 2022-23
Select all Q4 2022-23|Select None of Q4 2022-23
Select all 2023-24|Select None of 2023-24
Select all Q1 2023-24|Select None of Q1 2023-24
Select all Q2 2023-24|Select None of Q2 2023-24
Select all Q3 2023-24|Select None of Q3 2023-24
Select all Q4 2023-24|Select None of Q4 2023-24
Select all 2024-25|Select None of 2024-25
Select all Q1 2024-25|Select None of Q1 2024-25
Select all Q2 2024-25|Select None of Q2 2024-25
Select all Q3 2024-25|Select None of Q3 2024-25
Select all Q4 2024-25|Select None of Q4 2024-25
Select all 2025-26|Select None of 2025-26
Select all Q1 2025-26|Select None of Q1 2025-26
Select all Q2 2025-26|Select None of Q2 2025-26
Select all Q3 2025-26|Select None of Q3 2025-26
Select all Q4 2025-26|Select None of Q4 2025-26

Transaction type ( of 8 selected8 selectable options)

Select all Transaction type|Select None of Transaction type
Select all All transactions|Select None of All transactions
Select all Residential|Select None of Residential
Select all Higher rates residential|Select None of Higher rates residential

Transaction description ( of 4 selected4 selectable options)

Select all Transaction description|Select None of Transaction description
Select all All transactions|Select None of All transactions

Data valuesData descriptionPeriodTransaction typeTransaction description
250Number of transactionsNovember 2018-19All transactionsAssignment of a lease
6,350Number of transactionsNovember 2018-19All transactionsAll transactions
5,490Number of transactionsNovember 2018-19ResidentialConveyance / Transfer of ownership
80Number of transactionsNovember 2018-19ResidentialGranting a new lease
220Number of transactionsNovember 2018-19ResidentialAssignment of a lease
5,790Number of transactionsNovember 2018-19ResidentialAll transactions
4,440Number of transactionsNovember 2018-19Main rate residentialConveyance / Transfer of ownership
50Number of transactionsNovember 2018-19Main rate residentialGranting a new lease
140Number of transactionsNovember 2018-19Main rate residentialAssignment of a lease
4,620Number of transactionsNovember 2018-19Main rate residentialAll transactions
1,050Number of transactionsNovember 2018-19Higher rates residentialConveyance / Transfer of ownership
30Number of transactionsNovember 2018-19Higher rates residentialGranting a new lease
80Number of transactionsNovember 2018-19Higher rates residentialAssignment of a lease
1,170Number of transactionsNovember 2018-19Higher rates residentialAll transactions
360Number of transactionsNovember 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
170Number of transactionsNovember 2018-19Non-residential: all transactionsGranting a new lease
30Number of transactionsNovember 2018-19Non-residential: all transactionsAssignment of a lease
560Number of transactionsNovember 2018-19Non-residential: all transactionsAll transactions
160Number of transactionsNovember 2018-19Non-residential: rental element onlyGranting a new lease
160Number of transactionsNovember 2018-19Non-residential: rental element onlyAll transactions
16,050Number of transactionsQ3 2018-19All transactionsConveyance / Transfer of ownership
5,010Number of transactionsDecember 2018-19All transactionsConveyance / Transfer of ownership
720Number of transactionsQ3 2018-19All transactionsGranting a new lease
230Number of transactionsDecember 2018-19All transactionsGranting a new lease
230Number of transactionsDecember 2018-19All transactionsAssignment of a lease
710Number of transactionsQ3 2018-19All transactionsAssignment of a lease
5,470Number of transactionsDecember 2018-19All transactionsAll transactions
17,480Number of transactionsQ3 2018-19All transactionsAll transactions
4,640Number of transactionsDecember 2018-19ResidentialConveyance / Transfer of ownership
14,930Number of transactionsQ3 2018-19ResidentialConveyance / Transfer of ownership
220Number of transactionsQ3 2018-19ResidentialGranting a new lease
100Number of transactionsDecember 2018-19ResidentialGranting a new lease
200Number of transactionsDecember 2018-19ResidentialAssignment of a lease
620Number of transactionsQ3 2018-19ResidentialAssignment of a lease
4,940Number of transactionsDecember 2018-19ResidentialAll transactions
15,780Number of transactionsQ3 2018-19ResidentialAll transactions
3,790Number of transactionsDecember 2018-19Main rate residentialConveyance / Transfer of ownership
12,060Number of transactionsQ3 2018-19Main rate residentialConveyance / Transfer of ownership
150Number of transactionsQ3 2018-19Main rate residentialGranting a new lease
70Number of transactionsDecember 2018-19Main rate residentialGranting a new lease
110Number of transactionsDecember 2018-19Main rate residentialAssignment of a lease
370Number of transactionsQ3 2018-19Main rate residentialAssignment of a lease
3,980Number of transactionsDecember 2018-19Main rate residentialAll transactions
12,590Number of transactionsQ3 2018-19Main rate residentialAll transactions
850Number of transactionsDecember 2018-19Higher rates residentialConveyance / Transfer of ownership
2,870Number of transactionsQ3 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsDecember 2018-19Higher rates residentialGranting a new lease
70Number of transactionsQ3 2018-19Higher rates residentialGranting a new lease
80Number of transactionsDecember 2018-19Higher rates residentialAssignment of a lease
250Number of transactionsQ3 2018-19Higher rates residentialAssignment of a lease
3,190Number of transactionsQ3 2018-19Higher rates residentialAll transactions
960Number of transactionsDecember 2018-19Higher rates residentialAll transactions
1,120Number of transactionsQ3 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
370Number of transactionsDecember 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
500Number of transactionsQ3 2018-19Non-residential: all transactionsGranting a new lease
130Number of transactionsDecember 2018-19Non-residential: all transactionsGranting a new lease
90Number of transactionsQ3 2018-19Non-residential: all transactionsAssignment of a lease
30Number of transactionsDecember 2018-19Non-residential: all transactionsAssignment of a lease
530Number of transactionsDecember 2018-19Non-residential: all transactionsAll transactions
1,700Number of transactionsQ3 2018-19Non-residential: all transactionsAll transactions
120Number of transactionsDecember 2018-19Non-residential: rental element onlyGranting a new lease
460Number of transactionsQ3 2018-19Non-residential: rental element onlyGranting a new lease
120Number of transactionsDecember 2018-19Non-residential: rental element onlyAll transactions
460Number of transactionsQ3 2018-19Non-residential: rental element onlyAll transactions
3,670Number of transactionsJanuary 2018-19All transactionsConveyance / Transfer of ownership
180Number of transactionsJanuary 2018-19All transactionsGranting a new lease
190Number of transactionsJanuary 2018-19All transactionsAssignment of a lease
4,030Number of transactionsJanuary 2018-19All transactionsAll transactions
3,370Number of transactionsJanuary 2018-19ResidentialConveyance / Transfer of ownership
50Number of transactionsJanuary 2018-19ResidentialGranting a new lease
170Number of transactionsJanuary 2018-19ResidentialAssignment of a lease
3,590Number of transactionsJanuary 2018-19ResidentialAll transactions
2,600Number of transactionsJanuary 2018-19Main rate residentialConveyance / Transfer of ownership
30Number of transactionsJanuary 2018-19Main rate residentialGranting a new lease
110Number of transactionsJanuary 2018-19Main rate residentialAssignment of a lease
2,750Number of transactionsJanuary 2018-19Main rate residentialAll transactions
770Number of transactionsJanuary 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsJanuary 2018-19Higher rates residentialGranting a new lease
60Number of transactionsJanuary 2018-19Higher rates residentialAssignment of a lease
850Number of transactionsJanuary 2018-19Higher rates residentialAll transactions
300Number of transactionsJanuary 2018-19Non-residential: all transactionsConveyance / Transfer of ownership
130Number of transactionsJanuary 2018-19Non-residential: all transactionsGranting a new lease
20Number of transactionsJanuary 2018-19Non-residential: all transactionsAssignment of a lease
440Number of transactionsJanuary 2018-19Non-residential: all transactionsAll transactions
130Number of transactionsJanuary 2018-19Non-residential: rental element onlyGranting a new lease
130Number of transactionsJanuary 2018-19Non-residential: rental element onlyAll transactions
3,930Number of transactionsFebruary 2018-19All transactionsConveyance / Transfer of ownership
200Number of transactionsFebruary 2018-19All transactionsGranting a new lease
200Number of transactionsFebruary 2018-19All transactionsAssignment of a lease
4,330Number of transactionsFebruary 2018-19All transactionsAll transactions
3,630Number of transactionsFebruary 2018-19ResidentialConveyance / Transfer of ownership
60Number of transactionsFebruary 2018-19ResidentialGranting a new lease
180Number of transactionsFebruary 2018-19ResidentialAssignment of a lease
3,870Number of transactionsFebruary 2018-19ResidentialAll transactions
2,840Number of transactionsFebruary 2018-19Main rate residentialConveyance / Transfer of ownership
40Number of transactionsFebruary 2018-19Main rate residentialGranting a new lease
100Number of transactionsFebruary 2018-19Main rate residentialAssignment of a lease
2,980Number of transactionsFebruary 2018-19Main rate residentialAll transactions
790Number of transactionsFebruary 2018-19Higher rates residentialConveyance / Transfer of ownership
20Number of transactionsFebruary 2018-19Higher rates residentialGranting a new lease
Showing 201 to 300 of 9,398 rows
Page 3 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

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