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
170Number of transactionsMarch 2019-20ResidentialAssignment of a lease
580Number of transactionsQ4 2019-20ResidentialAssignment of a lease
2,310Number of transactions2019-20ResidentialAssignment of a lease
4,120Number of transactionsMarch 2019-20ResidentialAll transactions
55,310Number of transactions2019-20ResidentialAll transactions
11,910Number of transactionsQ4 2019-20ResidentialAll transactions
2,970Number of transactionsMarch 2019-20Main rate residentialConveyance / Transfer of ownership
8,470Number of transactionsQ4 2019-20Main rate residentialConveyance / Transfer of ownership
40,970Number of transactions2019-20Main rate residentialConveyance / Transfer of ownership
510Number of transactions2019-20Main rate residentialGranting a new lease
60Number of transactionsMarch 2019-20Main rate residentialGranting a new lease
110Number of transactionsQ4 2019-20Main rate residentialGranting a new lease
330Number of transactionsQ4 2019-20Main rate residentialAssignment of a lease
110Number of transactionsMarch 2019-20Main rate residentialAssignment of a lease
1,400Number of transactions2019-20Main rate residentialAssignment of a lease
8,920Number of transactionsQ4 2019-20Main rate residentialAll transactions
42,880Number of transactions2019-20Main rate residentialAll transactions
3,140Number of transactionsMarch 2019-20Main rate residentialAll transactions
2,650Number of transactionsQ4 2019-20Higher rates residentialConveyance / Transfer of ownership
890Number of transactionsMarch 2019-20Higher rates residentialConveyance / Transfer of ownership
11,010Number of transactions2019-20Higher rates residentialConveyance / Transfer of ownership
30Number of transactionsMarch 2019-20Higher rates residentialGranting a new lease
100Number of transactionsQ4 2019-20Higher rates residentialGranting a new lease
510Number of transactions2019-20Higher rates residentialGranting a new lease
60Number of transactionsMarch 2019-20Higher rates residentialAssignment of a lease
920Number of transactions2019-20Higher rates residentialAssignment of a lease
250Number of transactionsQ4 2019-20Higher rates residentialAssignment of a lease
2,990Number of transactionsQ4 2019-20Higher rates residentialAll transactions
12,430Number of transactions2019-20Higher rates residentialAll transactions
980Number of transactionsMarch 2019-20Higher rates residentialAll transactions
4,050Number of transactions2019-20Non-residential: all transactionsConveyance / Transfer of ownership
930Number of transactionsQ4 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
340Number of transactionsMarch 2019-20Non-residential: all transactionsConveyance / Transfer of ownership
1,950Number of transactions2019-20Non-residential: all transactionsGranting a new lease
580Number of transactionsQ4 2019-20Non-residential: all transactionsGranting a new lease
210Number of transactionsMarch 2019-20Non-residential: all transactionsGranting a new lease
20Number of transactionsMarch 2019-20Non-residential: all transactionsAssignment of a lease
210Number of transactions2019-20Non-residential: all transactionsAssignment of a lease
40Number of transactionsQ4 2019-20Non-residential: all transactionsAssignment of a lease
1,550Number of transactionsQ4 2019-20Non-residential: all transactionsAll transactions
6,200Number of transactions2019-20Non-residential: all transactionsAll transactions
570Number of transactionsMarch 2019-20Non-residential: all transactionsAll transactions
170Number of transactionsMarch 2019-20Non-residential: rental element onlyGranting a new lease
480Number of transactionsQ4 2019-20Non-residential: rental element onlyGranting a new lease
1,770Number of transactions2019-20Non-residential: rental element onlyGranting a new lease
170Number of transactionsMarch 2019-20Non-residential: rental element onlyAll transactions
480Number of transactionsQ4 2019-20Non-residential: rental element onlyAll transactions
1,770Number of transactions2019-20Non-residential: rental element onlyAll transactions
1,890Number of transactionsApril 2020-21All transactionsConveyance / Transfer of ownership
160Number of transactionsApril 2020-21All transactionsGranting a new lease
80Number of transactionsApril 2020-21All transactionsAssignment of a lease
2,140Number of transactionsApril 2020-21All transactionsAll transactions
1,660Number of transactionsApril 2020-21ResidentialConveyance / Transfer of ownership
20Number of transactionsApril 2020-21ResidentialGranting a new lease
70Number of transactionsApril 2020-21ResidentialAssignment of a lease
1,760Number of transactionsApril 2020-21ResidentialAll transactions
1,280Number of transactionsApril 2020-21Main rate residentialConveyance / Transfer of ownership
10Number of transactionsApril 2020-21Main rate residentialGranting a new lease
50Number of transactionsApril 2020-21Main rate residentialAssignment of a lease
1,340Number of transactionsApril 2020-21Main rate residentialAll transactions
380Number of transactionsApril 2020-21Higher rates residentialConveyance / Transfer of ownership
10Number of transactionsApril 2020-21Higher rates residentialGranting a new lease
30Number of transactionsApril 2020-21Higher rates residentialAssignment of a lease
420Number of transactionsApril 2020-21Higher rates residentialAll transactions
230Number of transactionsApril 2020-21Non-residential: all transactionsConveyance / Transfer of ownership
140Number of transactionsApril 2020-21Non-residential: all transactionsGranting a new lease
10Number of transactionsApril 2020-21Non-residential: all transactionsAssignment of a lease
380Number of transactionsApril 2020-21Non-residential: all transactionsAll transactions
80Number of transactionsApril 2020-21Non-residential: rental element onlyGranting a new lease
80Number of transactionsApril 2020-21Non-residential: rental element onlyAll transactions
2,030Number of transactionsMay 2020-21All transactionsConveyance / Transfer of ownership
90Number of transactionsMay 2020-21All transactionsGranting a new lease
90Number of transactionsMay 2020-21All transactionsAssignment of a lease
2,210Number of transactionsMay 2020-21All transactionsAll transactions
1,850Number of transactionsMay 2020-21ResidentialConveyance / Transfer of ownership
10Number of transactionsMay 2020-21ResidentialGranting a new lease
80Number of transactionsMay 2020-21ResidentialAssignment of a lease
1,950Number of transactionsMay 2020-21ResidentialAll transactions
1,480Number of transactionsMay 2020-21Main rate residentialConveyance / Transfer of ownership
10Number of transactionsMay 2020-21Main rate residentialGranting a new lease
50Number of transactionsMay 2020-21Main rate residentialAssignment of a lease
1,530Number of transactionsMay 2020-21Main rate residentialAll transactions
380Number of transactionsMay 2020-21Higher rates residentialConveyance / Transfer of ownership
10Number of transactionsMay 2020-21Higher rates residentialGranting a new lease
40Number of transactionsMay 2020-21Higher rates residentialAssignment of a lease
420Number of transactionsMay 2020-21Higher rates residentialAll transactions
180Number of transactionsMay 2020-21Non-residential: all transactionsConveyance / Transfer of ownership
80Number of transactionsMay 2020-21Non-residential: all transactionsGranting a new lease
10Number of transactionsMay 2020-21Non-residential: all transactionsAssignment of a lease
270Number of transactionsMay 2020-21Non-residential: all transactionsAll transactions
70Number of transactionsMay 2020-21Non-residential: rental element onlyGranting a new lease
70Number of transactionsMay 2020-21Non-residential: rental element onlyAll transactions
2,680Number of transactionsJune 2020-21All transactionsConveyance / Transfer of ownership
6,600Number of transactionsQ1 2020-21All transactionsConveyance / Transfer of ownership
140Number of transactionsJune 2020-21All transactionsGranting a new lease
400Number of transactionsQ1 2020-21All transactionsGranting a new lease
290Number of transactionsQ1 2020-21All transactionsAssignment of a lease
120Number of transactionsJune 2020-21All transactionsAssignment of a lease
2,930Number of transactionsJune 2020-21All transactionsAll transactions
7,290Number of transactionsQ1 2020-21All transactionsAll transactions
Showing 701 to 800 of 9,398 rows
Page 8 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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