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Welsh Government
Data Provider: Welsh Revenue Authority Non-residential Land Transaction Tax statistics by local authority and measure
None
PeriodData are shown by the rolling 4 quarter period in which the transaction was effective.[Filtered]
[Collapse]Transaction typeCounts include non-residential transactions with a purchase element and a rental element although to avoid double counting, only those with a rental element without a purchase element are added to those with a purchase element in the totals. Tax due includes tax related to both the purchase and rental elements of all non-residential transactions. The value statistics for the separate purchase and rental elements of non-residential transactions should not be summed together and the totals presented here only include the purchase elements.[Filtered]
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[Collapse]Transaction type 1[Filtered]
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[Collapse]Transaction type 2[Filter]
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Transaction type 3[Filter]
Measure2
MeasureProperty values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.[Filter]
Code[Filtered]
[Collapse]Local authority areaLocal authority area[Filter]
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Local authority area 1
Click here to sortNumber of transactionsClick here to sortTax due (£ million)Click here to sortProperty value taxed (£ million)Property values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.Click here to sortAverage tax due per transaction (£s)Click here to sortAverage property value taxed per transaction (£ thousands)Property values and average property values are only presented for residential transactions to avoid accidental disclosure of details pertaining to individual non-residential transactions.
[Collapse]W92000004[Expand]Wales6,01082.7.The data item is not applicable13,750.The data item is not applicable
[Collapse]W06000001[Collapse]WalesIsle of Anglesey1609.7.The data item is not applicable61,820.The data item is not applicable
[Collapse]W06000002[Collapse]WalesGwynedd3403.7.The data item is not applicable11,070.The data item is not applicable
[Collapse]W06000003[Collapse]WalesConwy2101.8.The data item is not applicable8,860.The data item is not applicable
[Collapse]W06000004[Collapse]WalesDenbighshire2002.3.The data item is not applicable11,390.The data item is not applicable
[Collapse]W06000005[Collapse]WalesFlintshire2504.4.The data item is not applicable17,780.The data item is not applicable
[Collapse]W06000006[Collapse]WalesWrexham2302.9.The data item is not applicable12,570.The data item is not applicable
[Collapse]W06000023[Collapse]WalesPowys4405.0.The data item is not applicable11,230.The data item is not applicable
[Collapse]W06000008[Collapse]WalesCeredigion2101.2.The data item is not applicable5,540.The data item is not applicable
[Collapse]W06000009[Collapse]WalesPembrokeshire3301.9.The data item is not applicable5,660.The data item is not applicable
[Collapse]W06000010[Collapse]WalesCarmarthenshire5708.2.The data item is not applicable14,450.The data item is not applicable
[Collapse]W06000011[Collapse]WalesSwansea4305.4.The data item is not applicable12,660.The data item is not applicable
[Collapse]W06000012[Collapse]WalesNeath Port Talbot1501.0.The data item is not applicable6,420.The data item is not applicable
[Collapse]W06000013[Collapse]WalesBridgend2303.6.The data item is not applicable15,880.The data item is not applicable
[Collapse]W06000014[Collapse]WalesVale of Glamorgan1902.0.The data item is not applicable10,560.The data item is not applicable
[Collapse]W06000015[Collapse]WalesCardiff68014.7.The data item is not applicable21,580.The data item is not applicable
[Collapse]W06000016[Collapse]WalesRhondda Cynon Taf3502.1.The data item is not applicable5,940.The data item is not applicable
[Collapse]W06000024[Collapse]WalesMerthyr Tydfil900.9.The data item is not applicable10,470.The data item is not applicable
[Collapse]W06000018[Collapse]WalesCaerphilly2604.4.The data item is not applicable17,040.The data item is not applicable
[Collapse]W06000019[Collapse]WalesBlaenau Gwent1000.6.The data item is not applicable5,780.The data item is not applicable
[Collapse]W06000020[Collapse]WalesTorfaen1401.0.The data item is not applicable6,880.The data item is not applicable
[Collapse]W06000021[Collapse]WalesMonmouthshire2101.2.The data item is not applicable5,670.The data item is not applicable
[Collapse]W06000022[Collapse]WalesNewport2604.8.The data item is not applicable18,120.The data item is not applicable

Metadata

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 October 2024.

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.

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-2022-2023-explained-html

Data collection and calculation

See weblinks

Frequency of publication

Quarterly

Data reference periods

Data are shown by the year ending June, September, December and 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

Title

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

Last update

31 October 2024 31 October 2024

Next update

30 January 2025

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 authority areas

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

Keywords

Land Transaction Tax; LTT; Tax