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.
• 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 for professionals
  All the information solicitors and conveyancers need for Land Transaction Tax (LTT).
• Land Transaction Tax rates and bands
  There are different Land Transaction Tax (LTT) rates and bands for different types of property.
• 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.
• Reviews and appeals of Welsh Revenue Authority decisions
  You can contact the Welsh Revenue Authority (WRA) if you have a query about a tax decision.
• 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.
• 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).