Land Transaction Tax statistics: April 2020 to March 2021

Our annual statistics for Land Transaction Tax (LTT) include:

• an annual statistical release commenting on annual trends in LTT, including data for local areas in Wales
• an article explaining our local area statistics and how to use statistics on the higher rates of LTT. This article was initially published in November 2020 and has been refreshed. Additional data breaking down higher rates transactions has been updated (see the Data section)
• performance data used in the WRA Annual Report and Accounts. This data is not official statistics

LTT rate changes and impact of coronavirus (COVID-19)

The data in this release should be considered in the context of the coronavirus (COVID-19) pandemic and subsequent LTT rate changes introduced on 27 July 2020 and 22 December 2020. This had a significant impact on the number of property transactions and tax due during different parts of 2020-21, with a significant fall at the start of the year partly offset by marked rises later in the year. It should therefore be borne in mind when viewing changes between all time periods included here, and any equivalent figures a year earlier.

Further information

Please see the ‘Data’ section below for a spreadsheet with data tables and chart data used in this report. Also see the StatsWales website for detailed LTT datasets.

We also publish monthly and quarterly statistics, which can be found on the Land Transaction Tax series page.

Monthly statistics are data-only updates with no commentary. Monthly statistics may have more up-to-date data than quarterly or annual statistics. Quarterly statistics include the latest statistical commentary.