Factsheets and Online Resource

Land Transaction Tax

Land and buildings in Wales from 1 April 2018

The rates apply to the portion of the total value which falls within each band.

Residential property

Consideration
(£)

Rate
%

0 - 180,000
0
180,001 - 250,000
3.5
250,001 - 400,000
5
400,001 - 750,000
7.5
750,001 - 1,500,000
10
Over 1,500,000
12

Non- residential property

Consideration
(£)

Rate
%

0 - 150,000
0
150,001 - 250,000
1
250,001 - 1,000,000
5
Over 1,000,000
6