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This consultation ended 17 March 2024.

Consultation period:
19 December 2023 to 17 March 2024
Last updated:

Original consultation

We want to hear your views on proposals to introduce new tax rules regarding land transaction tax higher residential rates charges.

Consultation description

We are consulting on proposals to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.

The amendments will extend the current LTT 3-year refund and exception periods for taxpayers where the sale of a former main residence was prevented owing to emergency restrictions, and/or where the sale of a former main residence was impeded due to issues related to fire safety defects.

Consultation documents

Consultation document , file type: PDF, file size: 630 KB

630 KB
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