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Data includes the number of land and property transactions, tax due and value of property taxed.

Organisation:

This quarterly report for Land Transaction Tax (LTT) comments on:

  • number of transactions, tax due, and value of property taxed
  • analysis of residential and non-residential transactions by value
  • tax reliefs
  • refunds of the higher rate of residential tax
  • money received by the Welsh Revenue Authority (WRA)

Comparisons over time

Care should be taken with any comparisons over time which involve data from spring 2020 to summer 2021. This is due to the coronavirus (COVID-19) pandemic and changes to LTT rates. A national lockdown on 23 March 2020 resulted in the housing market being mainly closed from this date until 22 June 2020 when it partially re-opened. The market was re-opened more fully on 27 July, to coincide with a change in LTT rates effective until 30 June 2021. There is evidence some purchasers may have brought their transactions forward to June 2021 to benefit from the temporary tax reduction.

There were some changes to LTT rates effective from 22 December 2020. Non-residential transactions and higher rates residential transactions were affected.

The main residential rates and bands for Land Transaction changed for transactions effective from 10 October 2022. Analysis of effects of these changes is presented in this release.

Information on all these changes to LTT rates can be read at:

Further information

Please see the ‘Data’ section below for a spreadsheet with data tables and chart data used in this quarterly report. Also see the StatsWales website for detailed LTT datasets.

We also publish monthly and annual statistics which can be found on the Land Transaction Tax series page.

  • Monthly statistics are data-only updates with no commentary. Monthly statistics may have more up-to-date data than quarterly or annual statistics.
  • Annual statistics present a greater level of detail. This includes analysis by local authority and analysis using the Welsh Index of Multiple Deprivation.

Data

Datasets and interactive tools

Land Transaction Tax statistics: October to December 2022 , file type: ODS, file size: 106 KB

ODS
106 KB
If you need a more accessible version of this document please email digital@gov.wales. Please tell us the format you need. If you use assistive technology please tell us what this is.

Land Transaction Tax statistics: detailed analysis of transactions by transaction value , file type: ODS, file size: 557 KB

ODS
557 KB
If you need a more accessible version of this document please email digital@gov.wales. Please tell us the format you need. If you use assistive technology please tell us what this is.

Contact

Statistician: Dave Jones

Telephone: 03000 254 729

Rydym yn croesawu galwadau a gohebiaeth yn Gymraeg / We welcome calls and correspondence in Welsh.

Media

Telephone: 03000 254 770

Rydym yn croesawu galwadau a gohebiaeth yn Gymraeg / We welcome calls and correspondence in Welsh.