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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.
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.
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.
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.