Wales · LTT
Did you overpay LTT in Wales?
Wales does not use Stamp Duty — since April 2018 property purchases are taxed under Land Transaction Tax (LTT), collected by the Welsh Revenue Authority (WRA). The rate bands, the higher-rate rules, and the absence of first-time-buyer relief all differ from England, so overpayments happen and are reclaimed from a different body. If you paid the higher rate and later sold your old main home, or bought something uninhabitable or mixed-use, you may be owed a refund.
Check your LTT
Tell us the property and the grounds that apply. We estimate the overpayment and, if you are owed money, draft your Welsh Revenue Authority reclaim.
Check my LTTGrounds we check
Higher-rate paid, then previous main residence sold
If you paid the higher residential rate because you still owned your previous main home, selling it within the window lets you reclaim the higher-rate element from the WRA.
Uninhabitable property
A property not suitable for use as a dwelling may qualify for non-residential rates, judged against WRA guidance.
Mixed-use transactions
A genuine commercial element can move the purchase onto the non-residential LTT scale.
Claim window
The higher-rate refund (on selling a former main residence) is generally available if the sale completes within the WRA’s specified window; claims go to the Welsh Revenue Authority.
- An estimate of your LTT overpayment
- A drafted Welsh Revenue Authority reclaim
- Keep 100% of the refund — no percentage taken
Frequently asked
What is LTT and how is it different from Stamp Duty?
Land Transaction Tax replaced Stamp Duty (SDLT) in Wales in April 2018. It is collected by the Welsh Revenue Authority, has its own rate bands, and — unlike SDLT — has no first-time-buyer relief. That difference changes what counts as an overpayment in Wales.
Can I reclaim the higher rate on a replacement home?
Yes. If you paid the higher residential rate because you still owned your previous main residence, selling it within the allowed window lets you reclaim the higher-rate element from the Welsh Revenue Authority.
Who do I claim an LTT refund from?
The Welsh Revenue Authority (WRA), not HMRC. The forms and rules differ from an England SDLT reclaim, so Wales-specific help matters.
Related: SDLT refund (England & NI) · LBTT refund (Scotland) · All UK services