Land Transaction Tax

Guidance and services

• Land Transaction Tax: introduction
• Calculate Land Transaction Tax
• File Land Transaction Tax
• Land Transaction Tax rates and bands
• Land Transaction Tax for professionals
• Pay Land Transaction Tax
• Higher rates of Land Transaction Tax: introduction
• Check if you need to pay the higher rate of Land Transaction Tax
• How to claim a Land Transaction Tax refund
• Land Transaction Tax return guidance
• Land Transaction Tax for non-residential and mixed use property
• Register your organisation to file Land Transaction Tax online
• Create a user account to file Land Transaction Tax online
• Create admin user account and manage users for Land Transaction Tax online
• Land Transaction Tax relief for multiple dwellings
• Amend a Land Transaction Tax return
• Claim a refund if you overpaid Land Transaction Tax
• Authority to act with the Welsh Revenue Authority
• Find out if a postcode is in Wales for Land Transaction Tax
• Welsh Revenue Authority: tax opinion service
• Welsh Revenue Authority: tax opinion information checklist
• Difficulties paying your tax bill on time
• Tax penalties: filing or paying late
• Tax assessments and enquiries by the Welsh Revenue Authority
• If you disagree with a Welsh Revenue Authority tax decision
• Land Transaction Tax: differences to Stamp Duty Land Tax
• How the Welsh Revenue Authority uses personal information
• Application of LTTA and TCMA to certain persons and bodies
• Get extra help with tax
• Welsh Revenue Authority: using email to correspond about tax
• Report tax avoidance or evasion
• Land Transaction Tax information for estate agents to share with home buyers
• Calculate Land Transaction Tax with multiple dwellings relief
• Sign in with a one-time verification code for Land Transaction Tax
• Welsh Revenue Authority: tax-related phishing and scams

Policy and background Includes strategy, reports, projects and assessments.

• The Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024: integrated impact assessment
  Impact assessment
• Land Transaction Tax (Modification of Multiple Dwellings Relief) (Wales) Regulations 2025: integrated impact assessment
  Impact assessment