Land Transaction Tax statistics for higher rate refunds, by effective year and quarter and year and quarter of refund approval

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

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Data description ( of 2 selected2 selectable options)

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Effective period ( of 40 selected40 selectable options)

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Refund approved period ( of 40 selected40 selectable options)

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Data valuesData descriptionEffective periodRefund approved period
20Number of transactionsQ1 2018-19Q1 2018-19
100Number of transactionsQ1 2018-19Q2 2018-19
90Number of transactionsQ1 2018-19Q3 2018-19
60Number of transactionsQ1 2018-19Q4 2018-19
260Number of transactionsQ1 2018-192018-19
40Number of transactionsQ1 2018-19Q1 2019-20
60Number of transactionsQ1 2018-19Q2 2019-20
20Number of transactionsQ1 2018-19Q3 2019-20
130Number of transactionsQ1 2018-192019-20
20Number of transactionsQ1 2018-19Q4 2019-20
10Number of transactionsQ1 2018-19Q1 2020-21
10Number of transactionsQ1 2018-19Q2 2020-21
10Number of transactionsQ1 2018-19Q3 2020-21
50Number of transactionsQ1 2018-192020-21
10Number of transactionsQ1 2018-19Q4 2020-21
10Number of transactionsQ1 2018-19Q1 2021-22
10Number of transactionsQ1 2018-19Q2 2021-22
[c]Number of transactionsQ1 2018-19Q3 2021-22
20Number of transactionsQ1 2018-192021-22
[c]Number of transactionsQ1 2018-19Q3 2024-25
[c]Number of transactionsQ1 2018-192024-25
20Number of transactionsQ2 2018-19Q2 2018-19
120Number of transactionsQ2 2018-19Q3 2018-19
240Number of transactionsQ2 2018-192018-19
100Number of transactionsQ2 2018-19Q4 2018-19
70Number of transactionsQ2 2018-19Q1 2019-20
60Number of transactionsQ2 2018-19Q2 2019-20
50Number of transactionsQ2 2018-19Q3 2019-20
50Number of transactionsQ2 2018-19Q4 2019-20
220Number of transactionsQ2 2018-192019-20
20Number of transactionsQ2 2018-19Q1 2020-21
10Number of transactionsQ2 2018-19Q2 2020-21
30Number of transactionsQ2 2018-19Q3 2020-21
90Number of transactionsQ2 2018-192020-21
30Number of transactionsQ2 2018-19Q4 2020-21
20Number of transactionsQ2 2018-19Q1 2021-22
10Number of transactionsQ2 2018-19Q2 2021-22
[c]Number of transactionsQ2 2018-19Q3 2021-22
[c]Number of transactionsQ2 2018-19Q4 2021-22
30Number of transactionsQ2 2018-192021-22
20Number of transactionsQ3 2018-19Q3 2018-19
120Number of transactionsQ3 2018-19Q4 2018-19
140Number of transactionsQ3 2018-192018-19
80Number of transactionsQ3 2018-19Q1 2019-20
70Number of transactionsQ3 2018-19Q2 2019-20
50Number of transactionsQ3 2018-19Q3 2019-20
240Number of transactionsQ3 2018-192019-20
40Number of transactionsQ3 2018-19Q4 2019-20
20Number of transactionsQ3 2018-19Q1 2020-21
20Number of transactionsQ3 2018-19Q2 2020-21
30Number of transactionsQ3 2018-19Q3 2020-21
30Number of transactionsQ3 2018-19Q4 2020-21
100Number of transactionsQ3 2018-192020-21
30Number of transactionsQ3 2018-19Q1 2021-22
20Number of transactionsQ3 2018-19Q2 2021-22
20Number of transactionsQ3 2018-19Q3 2021-22
[c]Number of transactionsQ3 2018-19Q4 2021-22
70Number of transactionsQ3 2018-192021-22
[c]Number of transactionsQ3 2018-19Q1 2022-23
[c]Number of transactionsQ3 2018-19Q2 2022-23
[c]Number of transactionsQ3 2018-192022-23
20Number of transactions2018-19Q1 2018-19
120Number of transactions2018-19Q2 2018-19
230Number of transactions2018-19Q3 2018-19
290Number of transactions2018-19Q4 2018-19
650Number of transactions2018-192018-19
10Number of transactionsQ4 2018-19Q4 2018-19
10Number of transactionsQ4 2018-192018-19
260Number of transactions2018-19Q1 2019-20
80Number of transactionsQ4 2018-19Q1 2019-20
260Number of transactions2018-19Q2 2019-20
80Number of transactionsQ4 2018-19Q2 2019-20
150Number of transactions2018-19Q3 2019-20
40Number of transactionsQ4 2018-19Q3 2019-20
150Number of transactions2018-19Q4 2019-20
40Number of transactionsQ4 2018-19Q4 2019-20
820Number of transactions2018-192019-20
240Number of transactionsQ4 2018-192019-20
70Number of transactions2018-19Q1 2020-21
10Number of transactionsQ4 2018-19Q1 2020-21
70Number of transactions2018-19Q2 2020-21
20Number of transactionsQ4 2018-19Q2 2020-21
20Number of transactionsQ4 2018-19Q3 2020-21
80Number of transactions2018-19Q3 2020-21
320Number of transactions2018-192020-21
80Number of transactionsQ4 2018-192020-21
90Number of transactions2018-19Q4 2020-21
20Number of transactionsQ4 2018-19Q4 2020-21
70Number of transactions2018-19Q1 2021-22
20Number of transactionsQ4 2018-19Q1 2021-22
20Number of transactionsQ4 2018-19Q2 2021-22
60Number of transactions2018-19Q2 2021-22
10Number of transactionsQ4 2018-19Q3 2021-22
30Number of transactions2018-19Q3 2021-22
180Number of transactions2018-192021-22
10Number of transactionsQ4 2018-19Q4 2021-22
20Number of transactions2018-19Q4 2021-22
60Number of transactionsQ4 2018-192021-22
[c]Number of transactions2018-19Q1 2022-23
[c]Number of transactions2018-19Q2 2022-23
Showing 1 to 100 of 1,208 rows
Page 1 of 13

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
  • 26 September 2025
  • 26 September 2025
Rounding applied

Values in this dataset are rounded to the nearest 10 for the transactions for which a refund applies, and the nearest £0.1 million for the aggregate value of the refunds.

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 residential transactions subject to a higher rate refund and includes the number of transactions subject to a refund, and the aggregate value of those refunds, broken down by:

  • effective quarter and year of the original transaction
  • the quarter and year in which the refund was approved, which may be as much as three years after the original transaction

When a refund for higher rates residential transaction is claimed, the original transaction is amended to a main rate residential transaction. With up to three years for taxpayers to sell their previous main residence and claim a refund, the data for any given quarter (relating to the effective date of the original transaction) may be broken down into any refund approved quarter in the subsequent three years, including the most recent quarter (which may not be complete by the date above). For this reason, the refund approved date presented here includes that most recent quarter, and the note against that quarter explains how much of it is covered in the data.

Note the number and value of refunds presented for later effective dates is lower than that for earlier periods. This is because compared with earlier periods, insufficient time has passed since the transaction was effective for many of the relevant taxpayers to sell their previous main residence and claim their refund.

Data collection or calculation

These statistics are aggregated from the individual records for higher rate refunds, 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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