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Data Provider: Welsh Revenue Authority Land Transaction Tax statistics on higher rate refunds by built up area and original transaction date
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PeriodFinancial year[Filtered]
Measure2
MeasureThe two measures shown are a count of transactions subject to higher rate refunds, and the total value of those refunds.[Filter]
Code[Filtered]
[Collapse]Geographical areaThese are the local authorities, Senedd constituency areas, deprivation areas in Wales, built-up areas or National Parks. The deprivation areas represent a division of Wales into ten approximately equally populated areas, known as deciles, using deprivation ranks attributed to the nearly 2000 small areas in Wales (called Lower Super Output Areas), as measured by the Welsh Index of Multiple Deprivation (WIMD). WIMD decile (or tenth) 1 is the most deprived, down to WIMD decile (or tenth) 10, which is the least deprived. Built-up areas are defined as land which is characteristic of a village, town or city, with a minimum area of 20 hectares (200,000m² ). Any areas within 200 metres of each other are linked to become a single built-up area. Built-up area sub-divisions fit within built-up areas.[Filtered]
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Geographical area 1
Click here to sortNumber of transactionsClick here to sortRefunded higher rates tax (£ millions)
[Collapse]BUAKnown[Expand]Total of built-up areas in Wales (records with known BUA classification)7307.4
[Collapse]00[Expand]Dispersed (not in a BUA)1301.7
[Collapse]NoBUA_LS[Collapse]Dispersed (not in a BUA)Dispersed (not in a BUA): Least sparse rural-urban areaWhere the postcode of the transaction is valid but there is no BUA associated with this postcode, these figures have been split into the sparsest and least sparse areas. The National Statistics rural-urban classification has been used to produce this breakdown._701.0
[Collapse]NoBUA_Sp[Collapse]Dispersed (not in a BUA)Dispersed (not in a BUA): Sparsest rural-urban areaWhere the postcode of the transaction is valid but there is no BUA associated with this postcode, these figures have been split into the sparsest and least sparse areas. The National Statistics rural-urban classification has been used to produce this breakdown._600.7
[Collapse]BUALowPop[Collapse]Total of built-up areas in Wales (records with known BUA classification)300-400 BUASDs with less than 2000 population1401.6
[Collapse]K05000001[Collapse]Total of built-up areas in Wales (records with known BUA classification)Knighton (Powys) BUAThis BUA crosses the England-Wales border. Only data for postcodes in Wales is included here. Data for English postcodes is excluded.00.0
[Collapse]K05000004[Collapse]Total of built-up areas in Wales (records with known BUA classification)Chirk BUAThis BUA crosses the England-Wales border. Only data for postcodes in Wales is included here. Data for English postcodes is excluded.00.0
[Collapse]K05000005[Collapse]Total of built-up areas in Wales (records with known BUA classification)Presteigne BUAThis BUA crosses the England-Wales border. Only data for postcodes in Wales is included here. Data for English postcodes is excluded..The data item is not applicable.The data item is not applicable
[Collapse]K06000004[Collapse]Total of built-up areas in Wales (records with known BUA classification)Chester BUASDThis BUA crosses the England-Wales border. Only data for postcodes in Wales is included here. Data for English postcodes is excluded..The data item is not applicable.The data item is not applicable
[Collapse]W38000007[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abercarn BUASD00.0
[Collapse]W37000347[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abercynon BUA00.0
[Collapse]W38000125[Collapse]Total of built-up areas in Wales (records with known BUA classification)Aberdare BUASD100.1
[Collapse]W37000314[Collapse]Total of built-up areas in Wales (records with known BUA classification)Aberfan BUA00.0
[Collapse]W38000044[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abergavenny BUASD100.1
[Collapse]W38000117[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abergele BUASD100.1
[Collapse]W38000003[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abersychan BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000092[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abertillery BUA00.0
[Collapse]W37000147[Collapse]Total of built-up areas in Wales (records with known BUA classification)Abertridwr BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000133[Collapse]Total of built-up areas in Wales (records with known BUA classification)Aberystwyth BUASD00.0
[Collapse]W37000257[Collapse]Total of built-up areas in Wales (records with known BUA classification)Amlwch BUA00.0
[Collapse]W38000018[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ammanford BUASD00.0
[Collapse]W38000009[Collapse]Total of built-up areas in Wales (records with known BUA classification)Bangor BUASD100.1
[Collapse]W38000124[Collapse]Total of built-up areas in Wales (records with known BUA classification)Bargoed BUASD00.0
[Collapse]W37000293[Collapse]Total of built-up areas in Wales (records with known BUA classification)Barmouth BUA00.0
[Collapse]W37000342[Collapse]Total of built-up areas in Wales (records with known BUA classification)Barry BUA100.1
[Collapse]W38000122[Collapse]Total of built-up areas in Wales (records with known BUA classification)Beddau BUASD00.0
[Collapse]W37000205[Collapse]Total of built-up areas in Wales (records with known BUA classification)Benllech BUA00.0
[Collapse]W38000091[Collapse]Total of built-up areas in Wales (records with known BUA classification)Bethesda BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000283[Collapse]Total of built-up areas in Wales (records with known BUA classification)Bettws BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000126[Collapse]Total of built-up areas in Wales (records with known BUA classification)Blackwood BUASD00.0
[Collapse]W37000076[Collapse]Total of built-up areas in Wales (records with known BUA classification)Blaenau Ffestiniog BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000366[Collapse]Total of built-up areas in Wales (records with known BUA classification)Blaenavon BUA00.0
[Collapse]W38000029[Collapse]Total of built-up areas in Wales (records with known BUA classification)Blaina BUASD00.0
[Collapse]W37000173[Collapse]Total of built-up areas in Wales (records with known BUA classification)Brecon BUA00.0
[Collapse]W38000129[Collapse]Total of built-up areas in Wales (records with known BUA classification)Bridgend BUASD100.1
[Collapse]W37000046[Collapse]Total of built-up areas in Wales (records with known BUA classification)Broughton (Flintshire) BUA00.0
[Collapse]W38000134[Collapse]Total of built-up areas in Wales (records with known BUA classification)Brynamman BUASD00.0
[Collapse]W38000034[Collapse]Total of built-up areas in Wales (records with known BUA classification)Brynmawr BUASD00.0
[Collapse]W37000114[Collapse]Total of built-up areas in Wales (records with known BUA classification)Brynna BUA00.0
[Collapse]W38000060[Collapse]Total of built-up areas in Wales (records with known BUA classification)Buckley BUASD100.1
[Collapse]W37000340[Collapse]Total of built-up areas in Wales (records with known BUA classification)Builth Wells BUA00.0
[Collapse]W38000073[Collapse]Total of built-up areas in Wales (records with known BUA classification)Burry Port BUASD00.0
[Collapse]W37000123[Collapse]Total of built-up areas in Wales (records with known BUA classification)Caerleon BUA00.0
[Collapse]W38000043[Collapse]Total of built-up areas in Wales (records with known BUA classification)Caernarfon BUASD00.0
[Collapse]W38000086[Collapse]Total of built-up areas in Wales (records with known BUA classification)Caerphilly BUASD100.0
[Collapse]W38000130[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cardiff BUASD700.9
[Collapse]W38000121[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cardigan BUASD00.0
[Collapse]W37000359[Collapse]Total of built-up areas in Wales (records with known BUA classification)Carmarthen BUA100.0
[Collapse]W38000079[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cefn-mawr BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000061[Collapse]Total of built-up areas in Wales (records with known BUA classification)Chepstow BUASD100.1
[Collapse]W38000107[Collapse]Total of built-up areas in Wales (records with known BUA classification)Church Village BUASD00.0
[Collapse]W37000177[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cil-y-coed BUA00.0
[Collapse]W37000356[Collapse]Total of built-up areas in Wales (records with known BUA classification)Coedpoeth BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000120[Collapse]Total of built-up areas in Wales (records with known BUA classification)Colwyn Bay BUASD100.1
[Collapse]W38000055[Collapse]Total of built-up areas in Wales (records with known BUA classification)Connah's Quay BUASD00.0
[Collapse]W37000038[Collapse]Total of built-up areas in Wales (records with known BUA classification)Conwy BUA00.0
[Collapse]W37000329[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cowbridge BUA100.1
[Collapse]W37000165[Collapse]Total of built-up areas in Wales (records with known BUA classification)Creigiau BUA00.0
[Collapse]W37000184[Collapse]Total of built-up areas in Wales (records with known BUA classification)Crickhowell BUA00.0
[Collapse]W37000127[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cwm BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000164[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cwmavon BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000140[Collapse]Total of built-up areas in Wales (records with known BUA classification)Cwmbran BUASD100.1
[Collapse]W38000141[Collapse]Total of built-up areas in Wales (records with known BUA classification)Deeside Industrial Park BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000138[Collapse]Total of built-up areas in Wales (records with known BUA classification)Denbigh BUA00.0
[Collapse]W38000077[Collapse]Total of built-up areas in Wales (records with known BUA classification)Dinas Powis BUASD100.1
[Collapse]W37000350[Collapse]Total of built-up areas in Wales (records with known BUA classification)Dolgellau BUA00.0
[Collapse]W38000048[Collapse]Total of built-up areas in Wales (records with known BUA classification)Dyserth BUASD00.0
[Collapse]W38000138[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ebbw Vale BUASD00.0
[Collapse]W37000254[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ferndale BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000036[Collapse]Total of built-up areas in Wales (records with known BUA classification)Fishguard BUA00.0
[Collapse]W38000143[Collapse]Total of built-up areas in Wales (records with known BUA classification)Flint BUASD00.0
[Collapse]W37000136[Collapse]Total of built-up areas in Wales (records with known BUA classification)Gilwern BUA00.0
[Collapse]W37000149[Collapse]Total of built-up areas in Wales (records with known BUA classification)Glanaman BUA00.0
[Collapse]W38000027[Collapse]Total of built-up areas in Wales (records with known BUA classification)Glyn-neath BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000121[Collapse]Total of built-up areas in Wales (records with known BUA classification)Glyncoch BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000087[Collapse]Total of built-up areas in Wales (records with known BUA classification)Gorseinon BUASD00.0
[Collapse]W38000050[Collapse]Total of built-up areas in Wales (records with known BUA classification)Gowerton BUASD00.0
[Collapse]W37000039[Collapse]Total of built-up areas in Wales (records with known BUA classification)Gresford BUA100.1
[Collapse]W38000033[Collapse]Total of built-up areas in Wales (records with known BUA classification)Gwaun-Cae-Gurwen BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000361[Collapse]Total of built-up areas in Wales (records with known BUA classification)Haverfordwest BUA00.0
[Collapse]W38000022[Collapse]Total of built-up areas in Wales (records with known BUA classification)Hendreforgan BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000334[Collapse]Total of built-up areas in Wales (records with known BUA classification)Hirwaun BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000301[Collapse]Total of built-up areas in Wales (records with known BUA classification)Holyhead BUA00.0
[Collapse]W38000132[Collapse]Total of built-up areas in Wales (records with known BUA classification)Holywell BUASD00.0
[Collapse]W38000031[Collapse]Total of built-up areas in Wales (records with known BUA classification)Hope BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000186[Collapse]Total of built-up areas in Wales (records with known BUA classification)Kidwelly BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000010[Collapse]Total of built-up areas in Wales (records with known BUA classification)Kinmel Bay BUASD00.0
[Collapse]W37000071[Collapse]Total of built-up areas in Wales (records with known BUA classification)Lampeter BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000089[Collapse]Total of built-up areas in Wales (records with known BUA classification)Leeswood BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000365[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanbradach BUA00.0
[Collapse]W37000048[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llandovery BUA00.0
[Collapse]W37000209[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llandrindod Wells BUA00.0
[Collapse]W37000243[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llandudno BUA100.1
[Collapse]W38000142[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llandudno Junction BUASD100.1
[Collapse]W37000321[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llandybie BUA00.0
[Collapse]W38000094[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanelli BUASD100.1
[Collapse]W37000291[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanfair Pwllgwyngyll BUA00.0
[Collapse]W37000346[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanfairfechan BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000298[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llangefni BUA00.0
[Collapse]W38000021[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llangennech BUASD00.1
[Collapse]W37000271[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llangollen BUA100.0
[Collapse]W37000104[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanharry BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000169[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanhilleth BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000250[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanidloes BUA00.0
[Collapse]W37000258[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llanrwst BUA00.0
[Collapse]W38000075[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llantrisant BUASD00.0
[Collapse]W38000067[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llantwit Major BUASD00.0
[Collapse]W37000188[Collapse]Total of built-up areas in Wales (records with known BUA classification)Llay BUA00.0
[Collapse]W38000028[Collapse]Total of built-up areas in Wales (records with known BUA classification)Loughor BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000118[Collapse]Total of built-up areas in Wales (records with known BUA classification)Machen BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000093[Collapse]Total of built-up areas in Wales (records with known BUA classification)Machynlleth BUA00.0
[Collapse]W38000016[Collapse]Total of built-up areas in Wales (records with known BUA classification)Maesteg BUASD100.0
[Collapse]W38000116[Collapse]Total of built-up areas in Wales (records with known BUA classification)Marshfield BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000093[Collapse]Total of built-up areas in Wales (records with known BUA classification)Meliden BUASD00.0
[Collapse]W37000348[Collapse]Total of built-up areas in Wales (records with known BUA classification)Menai Bridge BUA100.1
[Collapse]W37000363[Collapse]Total of built-up areas in Wales (records with known BUA classification)Merthyr Tydfil BUA100.0
[Collapse]W37000225[Collapse]Total of built-up areas in Wales (records with known BUA classification)Milford Haven BUA00.0
[Collapse]W37000273[Collapse]Total of built-up areas in Wales (records with known BUA classification)Mold BUA100.0
[Collapse]W37000354[Collapse]Total of built-up areas in Wales (records with known BUA classification)Monmouth BUA100.1
[Collapse]W37000129[Collapse]Total of built-up areas in Wales (records with known BUA classification)Mountain Ash BUA00.0
[Collapse]W37000312[Collapse]Total of built-up areas in Wales (records with known BUA classification)Murton (Swansea) BUA00.0
[Collapse]W38000046[Collapse]Total of built-up areas in Wales (records with known BUA classification)Nant-y-moel BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000115[Collapse]Total of built-up areas in Wales (records with known BUA classification)Nantyglo BUASD00.0
[Collapse]W37000332[Collapse]Total of built-up areas in Wales (records with known BUA classification)Narberth BUA00.0
[Collapse]W38000135[Collapse]Total of built-up areas in Wales (records with known BUA classification)Neath BUASD200.1
[Collapse]W38000098[Collapse]Total of built-up areas in Wales (records with known BUA classification)Nelson (Caerphilly) BUASD00.0
[Collapse]W37000230[Collapse]Total of built-up areas in Wales (records with known BUA classification)New Tredegar BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000032[Collapse]Total of built-up areas in Wales (records with known BUA classification)Newbridge BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000147[Collapse]Total of built-up areas in Wales (records with known BUA classification)Newport BUASD100.2
[Collapse]W37000100[Collapse]Total of built-up areas in Wales (records with known BUA classification)Newtown (Powys) BUA00.0
[Collapse]W37000367[Collapse]Total of built-up areas in Wales (records with known BUA classification)Neyland BUA00.0
[Collapse]W38000119[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ogmore Vale BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000024[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pembrey BUASD00.0
[Collapse]W37000187[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pembroke BUA00.0
[Collapse]W37000105[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pembroke Dock BUA00.0
[Collapse]W38000136[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pen-y-groes BUASD00.0
[Collapse]W38000123[Collapse]Total of built-up areas in Wales (records with known BUA classification)Penarth BUASD100.2
[Collapse]W37000094[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pencoed BUA00.0
[Collapse]W37000096[Collapse]Total of built-up areas in Wales (records with known BUA classification)Penmaenmawr BUA100.0
[Collapse]W38000083[Collapse]Total of built-up areas in Wales (records with known BUA classification)Penrhyn Bay BUASD00.0
[Collapse]W37000112[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pentyrch BUA00.0
[Collapse]W37000180[Collapse]Total of built-up areas in Wales (records with known BUA classification)Penyffordd BUA00.0
[Collapse]W38000146[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontardawe BUASD00.0
[Collapse]W37000146[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontarddulais BUA00.1
[Collapse]W38000110[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontllan-fraith BUASD00.0
[Collapse]W37000115[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontycymer BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000111[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontypool BUASD00.0
[Collapse]W38000081[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pontypridd BUASD00.0
[Collapse]W38000144[Collapse]Total of built-up areas in Wales (records with known BUA classification)Port Talbot BUASD100.0
[Collapse]W38000145[Collapse]Total of built-up areas in Wales (records with known BUA classification)Porth BUASD00.0
[Collapse]W37000295[Collapse]Total of built-up areas in Wales (records with known BUA classification)Porthcawl BUA100.1
[Collapse]W37000357[Collapse]Total of built-up areas in Wales (records with known BUA classification)Porthmadog BUA00.0
[Collapse]W38000047[Collapse]Total of built-up areas in Wales (records with known BUA classification)Prestatyn BUASD00.0
[Collapse]W37000336[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pwllheli BUA00.0
[Collapse]W37000111[Collapse]Total of built-up areas in Wales (records with known BUA classification)Pyle BUA00.0
[Collapse]W38000051[Collapse]Total of built-up areas in Wales (records with known BUA classification)RAF Station St Athan BUASD00.0
[Collapse]W37000034[Collapse]Total of built-up areas in Wales (records with known BUA classification)Resolven BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000065[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhondda BUASD00.0
[Collapse]W37000249[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhoose BUA00.1
[Collapse]W38000045[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhosllanerchrugog BUASD00.0
[Collapse]W38000005[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhostyllen BUASD00.0
[Collapse]W37000086[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhuddlan BUA00.0
[Collapse]W38000112[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhyl BUASD00.0
[Collapse]W38000108[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rhymney BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000080[Collapse]Total of built-up areas in Wales (records with known BUA classification)Risca BUASD100.0
[Collapse]W38000100[Collapse]Total of built-up areas in Wales (records with known BUA classification)Rossett BUASD00.0
[Collapse]W38000078[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ruabon BUASD00.0
[Collapse]W37000020[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ruthin BUA00.0
[Collapse]W38000096[Collapse]Total of built-up areas in Wales (records with known BUA classification)Sandycroft BUASD00.1
[Collapse]W38000072[Collapse]Total of built-up areas in Wales (records with known BUA classification)Sarn BUASD00.0
[Collapse]W38000113[Collapse]Total of built-up areas in Wales (records with known BUA classification)Saundersfoot BUASD00.0
[Collapse]W37000211[Collapse]Total of built-up areas in Wales (records with known BUA classification)Seven Sisters BUA00.0
[Collapse]W38000019[Collapse]Total of built-up areas in Wales (records with known BUA classification)Shotton BUASD100.1
[Collapse]W37000304[Collapse]Total of built-up areas in Wales (records with known BUA classification)Southgate BUA00.0
[Collapse]W37000113[Collapse]Total of built-up areas in Wales (records with known BUA classification)St Asaph BUA00.0
[Collapse]W38000128[Collapse]Total of built-up areas in Wales (records with known BUA classification)Swansea BUASD400.4
[Collapse]W38000131[Collapse]Total of built-up areas in Wales (records with known BUA classification)Taff's Well BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000268[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tanyfron BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000044[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tenby BUA00.0
[Collapse]W38000069[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tonypandy BUASD00.0
[Collapse]W37000191[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tonyrefail BUA00.0
[Collapse]W37000338[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tredegar BUA00.0
[Collapse]W38000017[Collapse]Total of built-up areas in Wales (records with known BUA classification)Treharris BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000056[Collapse]Total of built-up areas in Wales (records with known BUA classification)Treherbert BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W38000064[Collapse]Total of built-up areas in Wales (records with known BUA classification)Treorchy BUASD00.0
[Collapse]W38000097[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tumble BUASD00.0
[Collapse]W38000137[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tycroes BUASD00.0
[Collapse]W38000085[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tylorstown BUASD00.0
[Collapse]W37000272[Collapse]Total of built-up areas in Wales (records with known BUA classification)Tywyn BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000040[Collapse]Total of built-up areas in Wales (records with known BUA classification)Undy BUASD.The data item is not applicable.The data item is not applicable
[Collapse]W37000103[Collapse]Total of built-up areas in Wales (records with known BUA classification)Usk BUA00.0
[Collapse]W37000139[Collapse]Total of built-up areas in Wales (records with known BUA classification)Valley BUA.The data item is not applicable.The data item is not applicable
[Collapse]W38000114[Collapse]Total of built-up areas in Wales (records with known BUA classification)Welshpool BUASD00.0
[Collapse]W38000001[Collapse]Total of built-up areas in Wales (records with known BUA classification)Wrexham BUASD100.1
[Collapse]W37000008[Collapse]Total of built-up areas in Wales (records with known BUA classification)Y Felinheli BUA.The data item is not applicable.The data item is not applicable
[Collapse]W37000007[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ynysybwl BUA00.0
[Collapse]W38000127[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ystrad Mynach BUASD100.1
[Collapse]W38000105[Collapse]Total of built-up areas in Wales (records with known BUA classification)Ystradgynlais BUASD00.0

Metadata

Title

Land Transaction Tax statistics for higher rate refunds, by local authority area, National Park area, Senedd constituency area or deprivation area and effective date

Last update

20 August 2021 20 August 2021

Next update

July 2022

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

Wales

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 21 June 2021.

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:
- either the local authority area (each of the 22 local authorities in Wales); the National Park area (each of the 3 National Parks in Wales), the Senedd Constituency area (each of the 40 Senedd Constituencies in Wales); or the deprivation area (see below) of the transaction
- effective quarter and year of the original transaction
When a refund for higher rates residential transaction is claimed, the original transaction is amended to a main rate residential transaction.

WIMD ranks were updated recently (2019). We have used these latest WIMD ranks in this release. Each update of WIMD ranks is designed to last for around three to six years. When we first published this analysis last year, we used 2014 WIMD ranks.

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 on the time taken to claim refunds can be found in the alternative dataset which compares the quarter of the original transaction with the quarter in which the refund is approved by the Welsh Revenue Authority.
The deprivation areas represent a division of Wales into ten approximately equally populated areas, known as deciles, using deprivation ranks attributed to the nearly 2000 small areas in Wales (called Lower Super Output Areas), as measured by the Welsh Index of Multiple Deprivation (WIMD). WIMD decile (or tenth) 1 is the most deprived, down to WIMD decile (or tenth) 10, which is the least deprived.

A full explanation of how this dataset should be interpreted, especially in the context of higher rates transactions, can be found here: https://gov.wales/welsh-revenue-authority-local-area-statistics-explained


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 for the transactions for which a refund applies, and the nearest £0.1 million for the aggregate value of the refunds.

Revisions information

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.

Statistical quality

See weblinks

Keywords

Land Transaction Tax; LTT; Tax