Skip to content
Data Provider: Welsh Revenue Authority Residential Land Transaction Tax statistics by Senedd Constituency and measure
None
[Collapse]Transaction typeTransaction type[Filtered]
-
[Collapse]Transaction type 1[Filter]
-
Transaction type 2[Filter]
PeriodFinancial year[Filter]
Measure2
MeasureMeasure[Filter]
Code[Filtered]
[Collapse]Constituency areaThese are the Senedd constituency areas in Wales (40). They are the areas represented by the 40 constituency Senedd Members and differ slightly from their Westminster equivalents.[Filter]
-
-
Constituency area 1
Click here to sortNumber of transactionsClick here to sortTax due (£ million)Click here to sortProperty value taxed (£ million)Click here to sortAverage tax due per transaction (£s)Click here to sortAverage property value taxed per transaction (£ thousands)
[Collapse]ACAKnown[Expand]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information..The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000001[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Ynys Môn.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000006[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Delyn.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000007[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Alyn and Deeside.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000008[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Wrexham.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000017[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Llanelli.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000018[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Gower.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000019[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Swansea West.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000020[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Swansea East.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000022[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Aberavon.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000031[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff Central.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000042[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff North.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000025[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Rhondda.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000037[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Torfaen.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000034[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Monmouth.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000040[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Newport East.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000039[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Newport West.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000002[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Arfon.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000003[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Aberconwy.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000004[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Clwyd West.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000005[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Vale of Clwyd.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000010[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Dwyfor Meirionnydd.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000009[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Clwyd South.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000011[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Montgomeryshire.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000012[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Ceredigion.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000014[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Preseli Pembrokeshire.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000016[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Carmarthen West and South Pembrokeshire.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000015[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Carmarthen East and Dinefwr.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000041[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Brecon and Radnorshire.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000021[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Neath.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000026[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cynon Valley.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000044[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Merthyr Tydfil and Rhymney.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000038[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Blaenau Gwent.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000023[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Bridgend.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000045[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Ogmore.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000046[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Pontypridd.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000035[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Caerphilly.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000036[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Islwyn.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000047[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Vale of Glamorgan.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000029[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff West.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable
[Collapse]W09000043[Collapse]Total of constituency areas in Wales (records with known constituency classification)This excludes cases across Wales where the constituency area could not be ascertained due to a lack of reliable postcode information.Cardiff South and Penarth.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable.The data item is not applicable

Metadata

Title

Residential Land Transaction Tax statistics, by Senedd Consituency, transaction type, measure and effective year

Last update

7 July 2021 7 July 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

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 residential transactions received by the WRA by the close of 21 June 2021. Non-residential statistics cannot be reliably produced as identification of the correct constituency area relies on the postcode to be provided for the property and land items as part of each transaction. As there is an inherent bias in the cases where missing or invalid postcodes are provided towards larger non-residential transactions, their results are not sufficiently complete or meaningful to be published.

The dataset includes a breakdown by:
- transaction type: residential only but (including sub-categories for main rate and higher rate transactions)
- Senedd Constituency: each of the 40 Senedd Constituencies 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)

There is a relatively small proportion of residential transactions where the postcode provided for the property and land items is missing or invalid. This means that the constituency cannot be allocated. For comparability, the constituency totals shown in this dataset therefore relate only to those transactions where the constituency is known, and for that reason will not match the Wales total shown in other datasets.

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-2020-2021-explained-html


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.

Keywords

Land Transaction Tax; LTT; Tax

Statistical quality

See weblinks