Land Transaction Tax

Guidance and services

• Land Transaction Tax
  Land transaction tax (LTT) replaced stamp duty land tax in Wales from April 2018 and is collected by the Welsh Revenue Authority. The tax collected is used to support public services in Wales.
• Calculate Land Transaction Tax
  This calculator can help you work out how much Land Transaction Tax (LTT) you need to pay if you buy property or land over a certain price in Wales.
• Land Transaction Tax rates and bands
  There are different Land Transaction Tax (LTT) rates and bands for different types of property. Welsh Ministers set the rates and bands for LTT. They’re approved by the Welsh Parliament.
• Higher rates of Land Transaction Tax
  Check if you must pay the higher rates of Land Transaction Tax (LTT) when you buy a residential property in Wales.
• Pay Land Transaction Tax
  Find out when and how to pay Land Transaction Tax (LTT) to the Welsh Revenue Authority.
• File Land Transaction Tax online
  Use this service to sign in and file a Land Transaction Tax (LTT) return online as a solicitor or conveyancer.
• Register to file Land Transaction Tax online
  If you're a solicitor or conveyancer, register online to file Land Transaction Tax (LTT).
• Add or remove online users for Land Transaction Tax
  Find out how to add or remove online users from your organisation’s Land Transaction Tax (LTT) online account.
• Land Transaction Tax for professionals
  All the information solicitors and conveyancers need for Land Transaction Tax (LTT).
• Paper return for Land Transaction Tax
  Complete a paper Land Transaction Tax (LTT) return if you’re an individual buying property or land in Wales and filing without a solicitor or conveyancer.
• Submit Land Transaction Tax paper return
  Use this form to submit a Land Transaction Tax (LTT) return online without a solicitor or conveyancer.
• Amend a Land Transaction Tax return
  How to amend a Land Transaction Tax (LTT) return to correct a mistake.
• Amend Land Transaction Tax return to claim a multiple dwellings relief refund
  Use this online form to amend a Land Transaction Tax (LTT) return to claim multiple dwellings relief (MDR).
• How to claim a Land Transaction Tax refund
  You can apply online if you think you’re entitled to a Land Transaction Tax (LTT) refund.
• Claim a refund of Land Transaction Tax higher rates
  Use this online form to claim back Land Transaction Tax (LTT) paid at the higher rate because you have now sold your previous main residence.
• Claim a refund if you overpaid Land Transaction Tax
  Use this form if you’ve submitted a correct Land Transaction Tax (LTT) return but paid us more than you should have.
• Claim a refund if you accidentally paid the Welsh Revenue Authority
  Use this online form if you’ve paid money to us in error to arrange for it to be returned to you.
• Find out if a postcode is in Wales for Land Transaction Tax
  Use this tool to check whether the postcode of land or property you’re buying or leasing is located in Wales.
• Welsh Revenue Authority: tax opinion service
  Find out when you can ask for a tax opinion in some cases and what you’ll need to do.
• Welsh Revenue Authority: tax opinion information checklist
  Use this checklist to help you decide what information to include when you ask for a tax opinion.
• Tax penalties: filing or paying late
  Find out about tax penalties for Land Transaction Tax (LTT) and Landfill Disposal Tax (LDT), how they're calculated and what you can do.
• Tax assessments and enquiries by the Welsh Revenue Authority
  When and why the WRA might check if the amount of Land Transaction Tax (LTT) or Landfill Disposals Tax (LDT) you pay is correct.
• If you disagree with a Welsh Revenue Authority tax decision
  You can contact the Welsh Revenue Authority (WRA) if you have a query about a tax decision.
• Land Transaction Tax rates and bands changes announced in December 2020
  A guide for tax professionals to the Land Transaction Tax (LTT) rates change, what this means for filing a return, and where to go for more information and support.
• Tax collection and management: technical guidance
  Detailed guidance describing the powers and duties of the Welsh Revenue Authority and duties and rights of taxpayers.
• Land Transaction Tax: differences to Stamp Duty Land Tax
  The main differences between Land Transaction Tax (LTT) and Stamp Duty Land Tax (SLDT).
• How the Welsh Revenue Authority (WRA) uses personal information
  Agents give clients this tax data privacy notice to know what personal information we collect and process at the WRA.
• Application of LTTA and TCMA to certain persons and bodies
  Guidance on the application of LTTA and the Tax Collection and Management (Wales) Act to certain persons and bodies.