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.
• How to register for Land Transaction Tax (LTT)
  Registering to pay Land Transaction Tax (LTT)
• How to pay Land Transaction Tax
  Guidance on when and how to pay Land Transaction Tax.
• Calculate Land Transaction Tax
  You can use this to calculate the amount of LTT you will need to pay for Welsh transactions completed on or after 1 April 2018.
• File Land Transaction Tax online
  Use this online service to file Land Transaction Tax (LTT) returns online.
• Add new users to your Welsh Revenue Authority online account
  Use this form to add additional users to your organisation’s online account.
• Paper return for Land Transaction Tax
  Use this form to submit a Land Transaction Tax (LTT) paper return.
• Land Transaction Tax: differences to Stamp Duty Land Tax
  The main differences between Land Transaction Tax (LTT) and Stamp Duty Land Tax (SLDT).
• Land Transaction Tax rates and bands
  There are different Land Transaction Tax (LTT) rates and bands for different types of property.
• 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.
• 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.
• 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.
• 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.
• 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.
• How the Welsh Revenue Authority (WRA) will use information held about you
  Agents give clients the WRA privacy notice so they understand what information is being collected and processed.
• Land Transaction Tax for professionals
  All the information solicitors and conveyancers need for Land Transaction Tax (LTT).
• 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.
• Tax collection and management: technical guidance
  Detailed guidance describing the powers and duties of the Welsh Revenue Authority and duties and rights of taxpayers.
• 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.
• Amend a Land Transaction Tax return
  How to amend a Land Transaction Tax (LTT) return to correct a mistake.