Land Transaction Tax statistics, by relief type, transaction type, impact on tax, measure and effective year and quarter

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Table

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

Data valuesData descriptionPeriodRelief typeTransaction typeImpact on tax
1,500Number of transactions2025-26All reliefsAll transactionsAll
270Number of transactions2025-26All reliefsAll transactionsNo
1,240Number of transactions2025-26All reliefsAll transactionsYes
1,180Number of transactions2025-26All reliefsResidentialAll
170Number of transactions2025-26All reliefsResidentialNo
1,020Number of transactions2025-26All reliefsResidentialYes
320Number of transactions2025-26All reliefsNon-residentialAll
100Number of transactions2025-26All reliefsNon-residentialNo
220Number of transactions2025-26All reliefsNon-residentialYes
380Number of transactions2025-26Charities reliefAll transactionsAll
60Number of transactions2025-26Charities reliefAll transactionsNo
330Number of transactions2025-26Charities reliefAll transactionsYes
300Number of transactions2025-26Charities reliefResidentialAll
30Number of transactions2025-26Charities reliefResidentialNo
270Number of transactions2025-26Charities reliefResidentialYes
80Number of transactions2025-26Charities reliefNon-residentialAll
30Number of transactions2025-26Charities reliefNon-residentialNo
50Number of transactions2025-26Charities reliefNon-residentialYes
260Number of transactions2025-26Group reliefAll transactionsAll
70Number of transactions2025-26Group reliefAll transactionsNo
200Number of transactions2025-26Group reliefAll transactionsYes
90Number of transactions2025-26Group reliefResidentialAll
20Number of transactions2025-26Group reliefResidentialNo
80Number of transactions2025-26Group reliefResidentialYes
170Number of transactions2025-26Group reliefNon-residentialAll
50Number of transactions2025-26Group reliefNon-residentialNo
120Number of transactions2025-26Group reliefNon-residentialYes
190Number of transactions2025-26Social housing reliefAll transactionsAll
10Number of transactions2025-26Social housing reliefAll transactionsNo
190Number of transactions2025-26Social housing reliefAll transactionsYes
180Number of transactions2025-26Social housing reliefResidentialAll
[c]Number of transactions2025-26Social housing reliefResidentialNo
180Number of transactions2025-26Social housing reliefResidentialYes
10Number of transactions2025-26Social housing reliefNon-residentialAll
[c]Number of transactions2025-26Social housing reliefNon-residentialNo
10Number of transactions2025-26Social housing reliefNon-residentialYes
100Number of transactions2025-26Multiple dwellings reliefAll transactionsAll
20Number of transactions2025-26Multiple dwellings reliefAll transactionsNo
90Number of transactions2025-26Multiple dwellings reliefAll transactionsYes
90Number of transactions2025-26Multiple dwellings reliefResidentialAll
10Number of transactions2025-26Multiple dwellings reliefResidentialNo
80Number of transactions2025-26Multiple dwellings reliefResidentialYes
10Number of transactions2025-26Multiple dwellings reliefNon-residentialAll
[c]Number of transactions2025-26Multiple dwellings reliefNon-residentialNo
10Number of transactions2025-26Multiple dwellings reliefNon-residentialYes
590Number of transactions2025-26All other reliefsAll transactionsAll
120Number of transactions2025-26All other reliefsAll transactionsNo
460Number of transactions2025-26All other reliefsAll transactionsYes
550Number of transactions2025-26All other reliefsResidentialAll
110Number of transactions2025-26All other reliefsResidentialNo
440Number of transactions2025-26All other reliefsResidentialYes
40Number of transactions2025-26All other reliefsNon-residentialAll
10Number of transactions2025-26All other reliefsNon-residentialNo
30Number of transactions2025-26All other reliefsNon-residentialYes
590Number of transactionsQ3 2025-26All reliefsAll transactionsAll
90Number of transactionsQ3 2025-26All reliefsAll transactionsNo
500Number of transactionsQ3 2025-26All reliefsAll transactionsYes
470Number of transactionsQ3 2025-26All reliefsResidentialAll
50Number of transactionsQ3 2025-26All reliefsResidentialNo
420Number of transactionsQ3 2025-26All reliefsResidentialYes
120Number of transactionsQ3 2025-26All reliefsNon-residentialAll
40Number of transactionsQ3 2025-26All reliefsNon-residentialNo
80Number of transactionsQ3 2025-26All reliefsNon-residentialYes
160Number of transactionsQ3 2025-26Charities reliefAll transactionsAll
20Number of transactionsQ3 2025-26Charities reliefAll transactionsNo
140Number of transactionsQ3 2025-26Charities reliefAll transactionsYes
120Number of transactionsQ3 2025-26Charities reliefResidentialAll
10Number of transactionsQ3 2025-26Charities reliefResidentialNo
110Number of transactionsQ3 2025-26Charities reliefResidentialYes
40Number of transactionsQ3 2025-26Charities reliefNon-residentialAll
10Number of transactionsQ3 2025-26Charities reliefNon-residentialNo
20Number of transactionsQ3 2025-26Charities reliefNon-residentialYes
90Number of transactionsQ3 2025-26Group reliefAll transactionsAll
30Number of transactionsQ3 2025-26Group reliefAll transactionsNo
60Number of transactionsQ3 2025-26Group reliefAll transactionsYes
20Number of transactionsQ3 2025-26Group reliefResidentialAll
[c]Number of transactionsQ3 2025-26Group reliefResidentialNo
20Number of transactionsQ3 2025-26Group reliefResidentialYes
70Number of transactionsQ3 2025-26Group reliefNon-residentialAll
30Number of transactionsQ3 2025-26Group reliefNon-residentialNo
40Number of transactionsQ3 2025-26Group reliefNon-residentialYes
120Number of transactionsQ3 2025-26Social housing reliefAll transactionsAll
120Number of transactionsQ3 2025-26Social housing reliefAll transactionsYes
110Number of transactionsQ3 2025-26Social housing reliefResidentialAll
110Number of transactionsQ3 2025-26Social housing reliefResidentialYes
[c]Number of transactionsQ3 2025-26Social housing reliefNon-residentialAll
[c]Number of transactionsQ3 2025-26Social housing reliefNon-residentialYes
40Number of transactionsQ3 2025-26Multiple dwellings reliefAll transactionsAll
10Number of transactionsQ3 2025-26Multiple dwellings reliefAll transactionsNo
30Number of transactionsQ3 2025-26Multiple dwellings reliefAll transactionsYes
30Number of transactionsQ3 2025-26Multiple dwellings reliefResidentialAll
[c]Number of transactionsQ3 2025-26Multiple dwellings reliefResidentialNo
30Number of transactionsQ3 2025-26Multiple dwellings reliefResidentialYes
10Number of transactionsQ3 2025-26Multiple dwellings reliefNon-residentialAll
[c]Number of transactionsQ3 2025-26Multiple dwellings reliefNon-residentialNo
10Number of transactionsQ3 2025-26Multiple dwellings reliefNon-residentialYes
200Number of transactionsQ3 2025-26All other reliefsAll transactionsAll
40Number of transactionsQ3 2025-26All other reliefsAll transactionsNo
150Number of transactionsQ3 2025-26All other reliefsAll transactionsYes
190Number of transactionsQ3 2025-26All other reliefsResidentialAll
Showing 1 to 100 of 6,204 rows
Page 1 of 63

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Metadata

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Next update expected:30 April 2026

Updates

20th February 2026

New / revised data

29th January 2026

New / revised data

30th October 2025
29th September 2025
26th 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 focuses on the transactions subject to a relief only and includes a breakdown by:

  • relief type: the four main categories of relief plus an ‘other’ category making up the rest
  • transaction type: residential, non-residential
  • transaction description: conveyance / transfer of ownership, granting a new lease, assignment of lease
  • impact on tax due: yes, no
  • measure: number of transactions, estimates of the value of tax relieved due, and the tax due on the transactions
  • effective quarter and financial year

Reliefs can be claimed on both residential and non-residential properties. Reliefs reduce the amount of tax due when certain conditions are met. Multiple reliefs can be applied to a single transaction and reliefs may reduce the tax due to zero (known as a full relief) or by a certain percentage or amount (known as a partial relief).

Reliefs are sometimes claimed where they have no impact on the tax due. These can be viewed separately in this dataset and many of them have been reported unnecessarily by the organisations completing the tax returns. As an example, some of these apply to low value residential transactions. Indications are that they are due to a perceived but mistaken need to claim first time buyer relief (which applies for the predecessor tax, but not to Land Transaction Tax). This is known following queries raised with several agents asking why tax reliefs have been claimed where there is no impact on value of the tax. Further information about this category of reliefs is provided in the example 4 in the key quality information found in the weblinks.

That example also describes some adjustments that have been made to more correctly identify the value of tax relieved associated with these transactions. Further adjustments are expected in future, and so the numbers shown here for reliefs where there is no impact on tax due are likely to be revised in future. On 7 February 2025, legislation relating to multiple dwellings relief was changed so that cases where dwellings that are subsidiary (worth less than a third of the total value of the transaction) must now be treated as part of the primary dwelling in any main rates residential transaction. This means it is now very rare that multiple dwellings relief will apply in a main rates residential transaction, which we estimate will reduce the value of the relief (or increase total LTT revenues) by between £2.0 and £2.5m per year.

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

Rounding applied

Values in this dataset are rounded to the nearest 10 transactions, and the nearest £0.1 million for tax relieved and tax due.

Related reports

Published by

Organisation
Welsh Revenue Authority
Contact email
data@wra.gov.wales