LTT (Land Transaction Tax)

Wales’ tax on property purchases, collected by the Welsh Revenue Authority — the replacement for Stamp Duty.

Land Transaction Tax replaced Stamp Duty (SDLT) in Wales in April 2018. It is collected by the Welsh Revenue Authority (WRA) and has its own rate bands.

A key difference: LTT has no first-time-buyer relief, unlike SDLT in England. It does charge a higher residential rate on additional properties, which can be reclaimed if you sell your previous main residence within the WRA’s window.

As with LBTT, following England-specific stamp-duty guidance can produce an inaccurate estimate for a Welsh purchase, because the bands and reliefs are different.

LTT refund check
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See if you’re overpaying

Check your property for $4.99 — credited toward your appeal if you proceed.

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