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.