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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Data valuesData descriptionPeriodTransaction typeTransaction description
16,740Number of transactionsQ3 2019-20All transactionsAll transactions
5,430Number of transactionsDecember 2019-20All transactionsAll transactions
14,330Number of transactionsQ3 2019-20ResidentialConveyance / Transfer of ownership
4,620Number of transactionsDecember 2019-20ResidentialConveyance / Transfer of ownership
270Number of transactionsQ3 2019-20ResidentialGranting a new lease
100Number of transactionsDecember 2019-20ResidentialGranting a new lease
600Number of transactionsQ3 2019-20ResidentialAssignment of a lease
180Number of transactionsDecember 2019-20ResidentialAssignment of a lease
4,900Number of transactionsDecember 2019-20ResidentialAll transactions
15,200Number of transactionsQ3 2019-20ResidentialAll transactions
3,650Number of transactionsDecember 2019-20Main rate residentialConveyance / Transfer of ownership
11,410Number of transactionsQ3 2019-20Main rate residentialConveyance / Transfer of ownership
40Number of transactionsDecember 2019-20Main rate residentialGranting a new lease
150Number of transactionsQ3 2019-20Main rate residentialGranting a new lease
360Number of transactionsQ3 2019-20Main rate residentialAssignment of a lease
100Number of transactionsDecember 2019-20Main rate residentialAssignment of a lease
11,920Number of transactionsQ3 2019-20Main rate residentialAll transactions
3,800Number of transactionsDecember 2019-20Main rate residentialAll transactions
2,920Number of transactionsQ3 2019-20Higher rates residentialConveyance / Transfer of ownership
970Number of transactionsDecember 2019-20Higher rates residentialConveyance / Transfer of ownership
130Number of transactionsQ3 2019-20Higher rates residentialGranting a new lease
60Number of transactionsDecember 2019-20Higher rates residentialGranting a new lease
240Number of transactionsQ3 2019-20Higher rates residentialAssignment of a lease
80Number of transactionsDecember 2019-20Higher rates residentialAssignment of a lease
3,280Number of transactionsQ3 2019-20Higher rates residentialAll transactions
1,110Number of transactionsDecember 2019-20Higher rates residentialAll transactions
1,060Number of transactionsQ3 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
340Number of transactionsDecember 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
410Number of transactionsQ3 2019-20Non-residential: all transactionsGranting a new lease
160Number of transactionsDecember 2019-20Non-residential: all transactionsGranting a new lease
70Number of transactionsQ3 2019-20Non-residential: all transactionsAssignment of a lease
20Number of transactionsDecember 2019-20Non-residential: all transactionsAssignment of a lease
520Number of transactionsDecember 2019-20Non-residential: all transactionsAll transactions
1,540Number of transactionsQ3 2019-20Non-residential: all transactionsAll transactions
150Number of transactionsDecember 2019-20Non-residential: rental element onlyGranting a new lease
390Number of transactionsQ3 2019-20Non-residential: rental element onlyGranting a new lease
390Number of transactionsQ3 2019-20Non-residential: rental element onlyAll transactions
150Number of transactionsDecember 2019-20Non-residential: rental element onlyAll transactions
3,890Number of transactionsJanuary 2019-20All transactionsConveyance / Transfer of ownership
280Number of transactionsJanuary 2019-20All transactionsGranting a new lease
220Number of transactionsJanuary 2019-20All transactionsAssignment of a lease
4,390Number of transactionsJanuary 2019-20All transactionsAll transactions
3,590Number of transactionsJanuary 2019-20ResidentialConveyance / Transfer of ownership
60Number of transactionsJanuary 2019-20ResidentialGranting a new lease
210Number of transactionsJanuary 2019-20ResidentialAssignment of a lease
3,850Number of transactionsJanuary 2019-20ResidentialAll transactions
2,720Number of transactionsJanuary 2019-20Main rate residentialConveyance / Transfer of ownership
30Number of transactionsJanuary 2019-20Main rate residentialGranting a new lease
110Number of transactionsJanuary 2019-20Main rate residentialAssignment of a lease
2,850Number of transactionsJanuary 2019-20Main rate residentialAll transactions
870Number of transactionsJanuary 2019-20Higher rates residentialConveyance / Transfer of ownership
30Number of transactionsJanuary 2019-20Higher rates residentialGranting a new lease
100Number of transactionsJanuary 2019-20Higher rates residentialAssignment of a lease
1,010Number of transactionsJanuary 2019-20Higher rates residentialAll transactions
310Number of transactionsJanuary 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
220Number of transactionsJanuary 2019-20Non-residential: all transactionsGranting a new lease
10Number of transactionsJanuary 2019-20Non-residential: all transactionsAssignment of a lease
540Number of transactionsJanuary 2019-20Non-residential: all transactionsAll transactions
190Number of transactionsJanuary 2019-20Non-residential: rental element onlyGranting a new lease
190Number of transactionsJanuary 2019-20Non-residential: rental element onlyAll transactions
3,950Number of transactionsFebruary 2019-20All transactionsConveyance / Transfer of ownership
210Number of transactionsFebruary 2019-20All transactionsGranting a new lease
220Number of transactionsFebruary 2019-20All transactionsAssignment of a lease
4,380Number of transactionsFebruary 2019-20All transactionsAll transactions
3,670Number of transactionsFebruary 2019-20ResidentialConveyance / Transfer of ownership
70Number of transactionsFebruary 2019-20ResidentialGranting a new lease
210Number of transactionsFebruary 2019-20ResidentialAssignment of a lease
3,940Number of transactionsFebruary 2019-20ResidentialAll transactions
2,790Number of transactionsFebruary 2019-20Main rate residentialConveyance / Transfer of ownership
30Number of transactionsFebruary 2019-20Main rate residentialGranting a new lease
120Number of transactionsFebruary 2019-20Main rate residentialAssignment of a lease
2,930Number of transactionsFebruary 2019-20Main rate residentialAll transactions
880Number of transactionsFebruary 2019-20Higher rates residentialConveyance / Transfer of ownership
40Number of transactionsFebruary 2019-20Higher rates residentialGranting a new lease
90Number of transactionsFebruary 2019-20Higher rates residentialAssignment of a lease
1,010Number of transactionsFebruary 2019-20Higher rates residentialAll transactions
290Number of transactionsFebruary 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
150Number of transactionsFebruary 2019-20Non-residential: all transactionsGranting a new lease
10Number of transactionsFebruary 2019-20Non-residential: all transactionsAssignment of a lease
450Number of transactionsFebruary 2019-20Non-residential: all transactionsAll transactions
130Number of transactionsFebruary 2019-20Non-residential: rental element onlyGranting a new lease
130Number of transactionsFebruary 2019-20Non-residential: rental element onlyAll transactions
56,030Number of transactions2019-20All transactionsConveyance / Transfer of ownership
4,210Number of transactionsMarch 2019-20All transactionsConveyance / Transfer of ownership
12,050Number of transactionsQ4 2019-20All transactionsConveyance / Transfer of ownership
2,960Number of transactions2019-20All transactionsGranting a new lease
290Number of transactionsMarch 2019-20All transactionsGranting a new lease
790Number of transactionsQ4 2019-20All transactionsGranting a new lease
2,520Number of transactions2019-20All transactionsAssignment of a lease
190Number of transactionsMarch 2019-20All transactionsAssignment of a lease
630Number of transactionsQ4 2019-20All transactionsAssignment of a lease
13,470Number of transactionsQ4 2019-20All transactionsAll transactions
61,510Number of transactions2019-20All transactionsAll transactions
4,690Number of transactionsMarch 2019-20All transactionsAll transactions
51,980Number of transactions2019-20ResidentialConveyance / Transfer of ownership
11,120Number of transactionsQ4 2019-20ResidentialConveyance / Transfer of ownership
3,870Number of transactionsMarch 2019-20ResidentialConveyance / Transfer of ownership
1,020Number of transactions2019-20ResidentialGranting a new lease
80Number of transactionsMarch 2019-20ResidentialGranting a new lease
210Number of transactionsQ4 2019-20ResidentialGranting a new lease
Showing 601 to 700 of 9,398 rows
Page 7 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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