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Data Provider: Welsh Revenue Authority Land Transaction Tax statistics by local authority and transaction type
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Measure[Filtered]
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[Collapse]Transaction type[Filter]
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[Collapse]Transaction type 1
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Transaction type 3
Code[Filtered]
[Collapse]Local authority[Filter]
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Local authority 1
[Collapse]All transactionsClick here to sortAll transactions
[Collapse]ResidentialClick here to sortResidential[Collapse]Non-residential
[Collapse]Main rate residential[Collapse]Higher rates residentialClick here to sortHigher rates residential[Collapse]Non-residential
Click here to sortMain rate residentialClick here to sortRevenue from main rateClick here to sortRevenue from higher rateClick here to sortNon-residential
[Collapse]W92000004[Expand]Wales76.818.659.177.7154.572.5226.9
[Collapse]W06000001[Collapse]WalesIsle of Anglesey1.81.22.63.85.70.96.5
[Collapse]W06000002[Collapse]WalesGwynedd1.91.84.46.38.22.410.6
[Collapse]W06000003[Collapse]WalesConwy2.61.13.24.36.91.98.8
[Collapse]W06000004[Collapse]WalesDenbighshire1.90.31.51.83.72.96.6
[Collapse]W06000005[Collapse]WalesFlintshire3.30.42.02.55.74.710.4
[Collapse]W06000006[Collapse]WalesWrexham2.50.41.61.94.42.97.4
[Collapse]W06000023[Collapse]WalesPowys4.61.02.63.68.23.211.3
[Collapse]W06000008[Collapse]WalesCeredigion2.00.61.72.34.31.55.9
[Collapse]W06000009[Collapse]WalesPembrokeshire3.21.43.75.18.31.810.1
[Collapse]W06000010[Collapse]WalesCarmarthenshire3.10.73.13.86.92.39.2
[Collapse]W06000011[Collapse]WalesSwansea4.21.85.06.811.16.017.1
[Collapse]W06000012[Collapse]WalesNeath Port Talbot0.70.11.51.62.31.33.6
[Collapse]W06000013[Collapse]WalesBridgend2.40.42.32.75.11.76.7
[Collapse]W06000014[Collapse]WalesVale of Glamorgan9.11.63.04.513.62.115.7
[Collapse]W06000015[Collapse]WalesCardiff15.63.49.112.528.121.549.6
[Collapse]W06000016[Collapse]WalesRhondda Cynon Taf2.00.22.72.94.92.47.3
[Collapse]W06000024[Collapse]WalesMerthyr Tydfil0.20.10.50.60.81.22.0
[Collapse]W06000018[Collapse]WalesCaerphilly1.60.21.71.93.51.34.9
[Collapse]W06000019[Collapse]WalesBlaenau Gwent0.2~0.60.70.90.41.3
[Collapse]W06000020[Collapse]WalesTorfaen1.80.21.11.33.00.83.8
[Collapse]W06000021[Collapse]WalesMonmouthshire7.71.12.03.110.84.515.3
[Collapse]W06000022[Collapse]WalesNewport4.40.62.93.68.04.912.8

Metadata

Title
Land Transaction Tax statistics, by local authority, transaction type, measure and effective year

Last update
27 June 2019 27 June 2019

Next update
June 2020

Publishing organisation
Welsh Revenue Authority

Source 1
Land Transaction Tax returns, Welsh Revenue Authority

Contact email
data@wra.gov.wales

Designation
None

Lowest level of geographical disaggregation
Local authorities

Geographical coverage
Wales

Languages covered
English and Welsh

Data licensing
You may use and re-use this data free of charge in any format or medium, under the terms of the Open Government License - see http://www.nationalarchives.gov.uk/doc/open-government-licence

General description
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 17 June 2019.

The dataset includes a breakdown by:
- transaction type: residential (including sub-categories for main rate and higher rate transactions), non-residential
- local authority: each of the 22 local authorities in Wales
- measure: number of transactions, tax due, value of property taxed, average tax due per transaction and average value of property taxed
- effective year (financial)

Note that property values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.


Data collection and calculation
See weblinks

Frequency of publication
Annual

Data reference periods
Data are shown by the financial year (April to March) in which the transaction was effective.

Users, uses and context
These statistics have been established to meet the immediate user requirement for data on the implementation of LTT, following the establishment of the WRA. Our key users are colleagues from the Welsh Treasury within the Welsh Government, the Office of Budget Responsibility, and other tax authorities in the UK.

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. Average tax due per transaction is shown to the nearest £10, whilst average value per transaction is shown to the nearest £1000.

Revisions information
Land Transaction Tax statistics are subject to revision. When filing an 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.
This dataset (being annual figures) is unlikely to be affected by further transactions not submitted by June of the following year. However, values for existing transactions are subject to revisions for several years and may lead to some revisions when these data are next updated. 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.

Statistical quality
See weblinks

Keywords
Land Transaction Tax; LTT; Tax