LAND
TRANSACTION 

TAX

LTT replaced Stamp Duty Land Tax (SDLT) in Wales from 1 April 2018. The Welsh Revenue Authority (WRA) collects and manages the tax for the Welsh Government.

WHO HAS TO PAY

You must pay LTT if you buy a property or land over a certain price threshold in Wales. The threshold is where the tax starts to apply.

Based on the LTT rates and bands set by the Welsh Government.