Land Transaction Tax

Guidance and services

• Land Transaction Tax
  Check if you need to pay Land transaction tax (LTT) when you buy or lease property or land in Wales.
• Calculate Land Transaction Tax
  Use this calculator to help you work out how much Land Transaction Tax (LTT) you may need to pay if you buy property or land in Wales.
• Pay Land Transaction Tax
  Find out when and how to pay Land Transaction Tax (LTT) to the Welsh Revenue Authority (WRA).
• 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
  Find out if you must pay higher rates of Land Transaction Tax (LTT) when you buy residential property in Wales.
• Check if you need to pay the higher rate of Land Transaction Tax
  As a solicitor or conveyancer, use this tool to check whether a transaction is subject to the higher rate of Land Transaction Tax (LTT).
• Land Transaction Tax for non-residential and mixed use property
  There are different Land Transaction Tax (LTT) rates if you buy or lease non-residential or mixed use property or land in Wales.
• 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 your organisation to file Land Transaction Tax online
  Use this service to register your organisation and online administrator to file Land Transaction Tax (LTT) online, as a solicitor or conveyancer.
• Create a user account to file Land Transaction Tax online
  Use this service to create a user account to file Land Transaction Tax online, as a solicitor or conveyancer.
• Manage users for Land Transaction Tax online
  Find out how to add, remove, and upgrade users to administrators for 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.
• Land Transaction Tax relief for multiple dwellings
  Find out when multiple dwellings relief (MDR) for Land Transaction Tax (LTT) applies when you buy property in Wales.
• 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
  Claim back Land Transaction Tax (LTT) paid at the higher rate because you’ve 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.
• Authority to act with the Welsh Revenue Authority
  How to authorise an agent or trusted helper to act on your behalf in regard to your tax affairs with the Welsh Revenue Authority (WRA).
• 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.
• Difficulties paying your tax bill on time
  What to do if you have problems paying tax on time to the Welsh Revenue Authority and help to pay.
• 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.
• 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
  Find out the main differences between Land Transaction Tax (LTT) and Stamp Duty Land Tax (SDLT).
• How the Welsh Revenue Authority uses personal information
  Agents give clients this tax data privacy notice to know what personal information we collect and process at the Welsh Revenue Authority (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.
• Get extra help with tax
  We can help you if you need extra support with taxes we manage at the Welsh Revenue Authority, such as Land Transaction Tax.
• Welsh Revenue Authority: using email to correspond about tax
  What you need to know before you decide to correspond with us at the Welsh Revenue Authority (WRA) by email.
• Report tax avoidance or evasion
  Report suspected tax avoidance or evasion behaviour in Land Transaction Tax (LTT) or Landfill Disposal Tax (LDT).
• Calculate Land Transaction Tax with multiple dwellings relief
  As a solicitor or conveyancer, use this calculator to help work out the tax due on transactions if claiming multiple dwellings relief (MDR).

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

• Land Transaction Tax information for estate agents to share with home buyers
  Promotional material
  Welsh Revenue Authority
  Leaflet for estate agents to help home buyers understand Land Transaction Tax. Jointly produced by the Welsh Revenue Authority and Propertymark.