Land Transaction Tax

  • Stamp Duty Land Tax (SDLT) is being replaced by Land Transaction Tax (LTT) in Wales from 1 April 2018
  • From then onwards, returns for land transactions in Wales will be filed with the Welsh Revenue Authority, rather than HMRC
  • Whilst much of the legislation is similar between SDLT and LTT, there are important changes to be aware of, in particular the rates and bands that will apply to Welsh land transactions.
  • A new calculator will be available on this website to help people calculate the tax due under the new rules
  • A tax return will generally be completed by the professional body (solicitor, conveyancer or other similar professional body) managing the transaction
  • If you are a professional body seeking to file a Land Transaction Return in Wales online from 1 April 2018, you will need to register for an account with Welsh Revenue Authority via this website
  • Registration will open in late February 2018 and guidance will be published to assist the registration process
  • We will update this website when registration is live. At the same time, the WRA will be opening its dedicated helpdesk and will publish a link to its Contact Us form and helpline number
  • For those representing themselves, you do not require an online tax account, but will be able to submit your tax return through alternative means; details will be published on our website in due course.
  • Land Transaction Tax Guidance on the tax rules, for use with transactions from 1 April 2018, will be available on this website with pages being added between registration and 31 March 2018
  • Any queries on Stamp Duty Land Tax in Wales up to and including 31 March 2018 should be directed to HMRC

How to register

  • To register for Land Transaction Tax, an individual in your organisation will firstly be required to set up a single account online on behalf of the organisation. This person will become your organisation’s online account administrator
  • The organisation’s account administrator will then receive a registration code in the post which they, and additional users can use to sign up for their own personal log in to your organisation’s online account
  • If an organisation wants to have multiple users then the administrator will need to notify the WRA by completing a simple form on this website. The WRA will then activate the additional users, once they’ve been signed-up
  • Please note, full information providing advice on how to register will be published on this website once registration is live in late February 2018

Landfill Disposals Tax

  • Landfill Tax is being replaced by Landfill Disposals Tax (LDT) in Wales from 1st April 2018
  • Landfill Site Operators in Wales who will be required to file Landfill Disposals Tax returns from 1st April 2018 will need to register with the Welsh Revenue Authority by 16th March. 
  • Registration opened on 25 January 2018 via this website with guidance to assist with the registration process.
  • Landfill Disposals Tax Guidance on the tax rules for use from 1st April 2018 will be added in stages to this website from late January 2018 onwards
  • All queries on Landfill Tax in Wales up to and including 31 March 2018 should be directed to HMRC