Update on our Land Transaction Tax (LTT) system and guidance for tax professionals.
How to save a copy of your tax calculation
To save your tax calculator calculation as a PDF:
- Select the ‘Print or save’ button on the calculator results page.
- Use the ‘save to PDF’ or ‘Print to PDF’ option, depending on your browser.
Find out if a postcode is in Wales for LTT
Use our postcode checker for LTT to check whether the postcode of the land or property that’s being bought or leased is in Wales.
This will help you to decide if a return needs to be filed with us.
Calculate LTT with multiple dwellings relief (MDR)
MDR can be claimed when property in Wales is bought from the same seller, in the same transaction (or linked transactions), if it’s made up of more than 1 dwelling.
To help work out the tax due on transactions if claiming MDR, including a number of linked transactions, we’ve an interim MDR spreadsheet calculator on our website.
To find out when MDR could apply to a transaction, use our MDR quick guide or watch our short MDR explainer videos.
The calculator is in beta-phase. Please give feedback to help us improve it.
We need your help: get involved
User research
We're always looking to make our services easier to use. Sign up to join our user feedback group and help us improve by emailing: haveyoursay@wra.gov.wales
We’re developing ways to make transactions that may be entitled to MDR easier to file. We’re developing an online calculator similar to our tax calculator and higher rates checker. Also, we’re amending the LTT return to help you file MDR transactions correctly.
These improvements will help us both to save the time and expense of reviewing transactions that have already been filed. To make these changes work we need your help as you use our system every day.
Penalties for late filing and for paying tax late
We want to make sure that the tax system in Wales is fair to help the right amount of tax to be paid at the right time.
If LTT must be paid, and the deadlines and requirements are not met, we may charge a penalty.
A penalty may need to be paid if the LTT return is filed late or the tax bill is paid late.
To find out more about tax penalties for LTT, how this is calculated and what you can do, please read our penalties guidance.
Technical tax updates
We’ve updated our guidance in the following areas where we’ve received queries or mistakes on returns:
- Derelict buildings technical guidance to help understand whether a building is treated as derelict for LTT
- Gardens and grounds technical guidance to help work out if a property is residential or non-residential
Let us know what you think using the feedback links at the top of our guidance pages. We monitor your feedback regularly to improve our content.
LTT for non-residential and mixed use property
To pay the right amount of tax, the right transaction type must be selected when completing a tax return:
- residential
- non-residential
- mixed use
Watch our short mixed use explainer video which includes 6 business tests to help you decide.
We also have a non-residential and mixed use quick guide.
LTT calculator improvements
Based on user feedback, we made improvements to our LTT calculator. The calculator is now quicker and easier to use.
We also updated the calculator’s URL. If you use the previous URL it’ll redirect. The GOV.WALES start page for the calculator has not changed. To avoid confusion, we recommend that you always use the LTT calculator start page on GOV.WALES instead of the first screen of the calculator.
We’ve also updated the higher rates checker URL. If you use the previous URL it’ll redirect. We recommend that you use always use the higher rates checker start page on GOV.WALES.
Have your say
For any questions or comments about this update, or any aspect of our service, please email: haveyoursay@wra.gov.wales
Helpdesk
Our helpdesk service is open to calls Monday to Friday 10am to 3pm, to support any queries. Our helpline number is 03000 254 000.
You can also use our online contact form.