This consultation ended 17 March 2024.
Reviewing responses
The responses to this consultation are currently being reviewed. Details of the outcome will be published here in due course.
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
PDF
630 KB
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