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

How to respond

Consultation ends:
17 March 2024
Consultation launched:

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
If you need a more accessible version of this document please email Please tell us the format you need. If you use assistive technology please tell us what this is.

How to respond

Submit your comments by 17 March 2024, in any of the following ways:

Online form


Download the response form.

Complete and return to:

Land transaction tax public consultation
Tax Strategy and Intergovernmental Relations Division
Welsh Treasury
Welsh Government
Cathays Park
CF10 3NQ