LTT Calculator — Wales

Calculate Land Transaction Tax (LTT) for Welsh property purchases. Covers standard residential and additional property (higher) rates. Administered by the Welsh Revenue Authority.

£
LTT Due (Wales)
£3,300
Effective rate: 1.18%
BandRateTaxableTaxCumulative
£0£225,0000.0%£225,000£0£0
£225,000£280,0006.0%£55,000£3,300£3,300
LTT Total
£3,300
Effective Rate
1.18%
Property Price
£280,000

How to Use This LTT Calculator

Enter the Property Price for your Welsh property and select Standard buyer or Additional Property. The calculator shows your Land Transaction Tax (LTT) broken down by each progressive band.

Wales introduced LTT to replace UK Stamp Duty in April 2018. It is administered by the Welsh Revenue Authority (WRA). There is no first-time buyer relief in Wales — all standard buyers pay the same rates.

Additional Property Surcharge

Wales applies higher rates for additional residential properties (second homes, buy-to-let). These are separate rate bands — not a simple surcharge on top of standard rates. The nil-rate band is eliminated entirely for additional properties.

LTT Rates (Wales) 2024/25

Standard residential rates:
£0 – £225,000 → 0%
£225,001 – £400,000 → 6%
£400,001 – £750,000 → 7.5%
£750,001 – £1,500,000 → 10%
Over £1,500,000 → 12%

Additional property (higher rates):
£0 – £180,000 → 4%
£180,001 – £250,000 → 7.5%
£250,001 – £400,000 → 9%
£400,001 – £750,000 → 11.5%
£750,001 – £1,500,000 → 14%
Over £1,500,000 → 16%

Example: Buying in Cardiff

Rhiannon Buying a £310,000 Home in Cardiff

Rhiannon is moving from rented accommodation to her first home in Cardiff Bay. As a standard buyer she pays LTT at the main residential rates.

Property Price£310,000
£0 – £225,000 @ 0%£0
£225,001 – £310,000 @ 6%£5,100
Total LTT£5,100
Effective Rate1.65%

Compare with England: a £310,000 property in England would attract £3,000 SDLT (5% on £60,000 over the £250,000 threshold). Wales LTT is slightly higher for properties in the £225,000–£400,000 range due to the earlier start of the 6% band.

Frequently Asked Questions

No. Unlike England (SDLT) and Scotland (LBTT), Wales does not offer a separate first-time buyer relief on Land Transaction Tax. All standard residential buyers pay the same LTT rates regardless of whether they are first-time buyers or not.
You must file an LTT return and pay any tax due within 30 days of the effective date of the transaction (usually the date of completion). The Welsh Revenue Authority (WRA) administers LTT. Your solicitor will normally handle the return and payment as part of conveyancing.
Wales has a higher nil-rate threshold than England (£225,000 vs £250,000), but the 6% rate in Wales starts at £225,001 — meaning properties priced between £225,001 and £250,000 attract more tax in Wales than in England. For properties over £400,000, the rates are broadly similar between the two countries.
The higher rates apply when you purchase a dwelling that is not your only or main residence. This includes holiday homes, buy-to-let properties, and properties bought for family members. There is no minimum price threshold — the higher rates apply from £0. You may be able to reclaim the additional tax if you subsequently sell your previous main residence within a set timeframe.

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