Stamp Duty Calculator Wales Stamp Duty Calculator Wales

The Wales Stamp Duty or Land Transaction Tax (LTT) calculator below applies to residential property and land purchases and uses Welsh Revenue Authority directives.

How to use the Land Transaction Tax (LTT) / Wales Stamp Duty calculator:

  1. Choose whether the purchase is a Single Property (i.e. moving home / changing ownership from one property to another) or an Additional Property;
  2. Enter the agreed Purchase Price (numbers only);
  3. Press / Click the green CALCULATE button to see the LTT calculation;
  4. Change the tabs to see other calculations (you will need to press / click CALCULATE button again to see the revised figure);
  5. The Calculation Table dropdown underneath shows a breakdown of the LTT threshold charges.
Single Property
Additional Property
Purchase Price
(Enter numbers only)
LTT Tax = £0
Calculation Table
Effective Rate = 0%
Tax Band % Taxable Sum Tax
less than £180k 0
£180k to £250k 3.5
£250k to £400k 5
£400k to £750k 7.5
£750k to £1.5m 10
rest over £1.5m 12

Land Transaction Tax (LTT) 

Land Transaction Tax (LTT) applies to residential, commercial, land and mixed-use property purchases across Wales.

The tax is due on freehold and leasehold sales as well as transfers of Welsh property or land in exchange for money. Open market, auction, private, off-market and portfolio property buyers all need to pay this tax.

LTT replaced Stamp Duty Land Tax (SDLT) on April 1st 2018 and has a minimum threshold of £225,000 for both residential and non-residential property / land.

The amount of payable LTT is only applied as a percentage of part of the price above each band (or threshold) and up to the next band.

Stamp Duty Rates WalesStamp Duty Rates Wales

Paying Welsh Stamp Duty 

Unlike Stamp Duty in England, Northern Ireland and Scotland, the Land Transaction Tax is self-assessed.

This means it’s the sole responsibility of the property buyer (and taxpayer) to complete and submit the return and pay any tax owed. A conveyancing solicitor will often do it on the purchaser’s behalf within 30 days of the completion date. It’s also possible to send a return via the post and pay the Welsh Revenue Authority directly. Note that the seller has no responsibility.

How much is due will depend on whether the property is residential or non-residential (such as commercial or mixed-use buildings). If you are buying a second or cross-border property, the level of LTT may be higher.

Note that the following exemptions apply:

Is There First-Time Buyer Relief in Wales?

Unfortunately not.

There are, however, reliefs available in the following circumstances:

It’s also worth noting that the 0% stamp duty threshold is £100,000 higher relative to England and Northern Ireland (and £80,000 higher relative to Scotland’s SDLT rates).


Higher Rate Land Transaction Tax

A higher or additional rate of LTT is due when you buy an additional property anywhere in Wales worth over £40,000 and you already own one or more homes.

These include:

The following rates apply:

Price ThresholdLTT Rate
The portion up to and including £180,0004%
The portion over £180,000 up to and including £250,0007.5%
The portion over £250,000 up to and including £400,0009%
The portion over £400,000 up to and including £750,00011.5%
The portion over £750,000 up to and including £1,500,00014%
The portion over £1,500,00016%

Higher LTT Rate Exemptions

This elevated level of tax is not due on the following types of purchase:

Temporarily Owning 2 Properties at the Same Time

If you purchase a second property and still own your original home, in most cases you can apply for a refund once you sell.

Note that you will still need to pay the higher rate of LTT when buying a second property.  The refund will then be the difference between the higher and the standard rates.

Note that there will be no entitlement to a refund if a spouse or civil partners still owns part of the previous main home.

Multiple Dwellings Relief / Subsidiary Dwelling Exception

If a buyer is acquiring multiple properties simultaneously or a building that has two separate residential units (under separate titles), there may be an LTT relief which will reduce the overall tax burden.

If the sale involves 6 or more properties, the buyer can also opt to pay non-residential LTT rates – as highlighted in the next section.




Non-Residential and Mixed-Use LTT Rates

Non-residential property in Wales includes offices, shops / retail units, warehouses, industrial units, garages, factories, working farmland – i.e. often used for commercial (business) purposes.

Mixed-use properties are those that have residential and non-residential elements – more commonly a shop or office down below and flat above. Dentists, doctors surgeries and public houses are other examples of buildings that have  both residential and commercial aspects.

Stamp Duty on Commercial Property in WalesStamp Duty on Commercial Property in Wales

The Welsh Revenue Authority has its own rules regarding certain types of building / land and whether they would be classified as non-residential or not. Broadly, it comes down to whether the property is being used personally or for commercial purposes.

We would suggest speaking to a qualified accountant and/or tax advisor who can check the specific guidance.