LTT tax opinion requests: explaining legal points
What to include
For an LTT tax opinion request, explain the legal uncertainty rather than simply stating the answer you want.
- Identify the legislation
- Set out the competing readings
- Explain the different tax outcomes
- Address relevant guidance, decisions and earlier contact
Scroll down for the full analysis.
Read the original guidance here:
LTT tax opinion requests: explaining legal points
When asking the Welsh Revenue Authority for an opinion on a Land Transaction Tax (LTT) point, do not simply give your preferred answer. Explain why the law could reasonably produce different answers.
This helps WRA understand the issue.
What this rule is about
Land Transaction Tax, or LTT, is the stamp duty on Welsh land, but in a particular deal the difficult issue may be what the law means rather than the price paid. That distinction matters.
This can happen where its terms could reasonably be understood in more than one way. That matters.
WRA’s checklist sets out the legal information it wants with an opinion request. It guides you in making the request.
It does not, by itself, determine the tax result.
What the official source says
The official checklist asks you to state the legal point clearly. Identify the law you think applies.
Explain why it may support more than one possible reading. Show how those readings apply to the facts of the deal.
Make that clear.
- Name the specific legislation you think applies.
- Summarise each possible reading of that legislation.
- Explain why those readings could lead to different tax outcomes.
- Refer to WRA’s published guidance and relevant case law.
- Provide copies of legal advice you are content to disclose.
- Say whether you have asked WRA about this, or a similar deal, before.
What this means in practice
A request works best when, rather than simply disputing a tax outcome, it identifies the real legal doubt and explains why that question matters on the particular facts. Keep it focused.
Present both sides fairly. Where published WRA guidance supports one position, explain that position alongside the alternative reading you consider possible, and show why the relevant facts might lead to it. Set both out.
This is particularly important when the legislation could be understood differently on the relevant facts. Do so openly.
- Link each argument to the wording of the legislation.
- Explain the tax result under each possible reading.
- Include documents that help WRA understand the point.
- Be open about earlier contact on the same or similar facts.
How to analyse it
Begin with the question that actually changes the LTT result. Then consider the law and the facts in a clear order.
- What part of the transaction creates the question?
- Which legal provisions may apply?
- What are the different possible readings?
- What does WRA’s published guidance say?
- Are there relevant court decisions to consider?
- How would each reading change the tax result?
Example
Maya thinks an LTT rule could have two readings for her purchase. In her request, she identifies the provisions she thinks matter.
She sets out both readings and explains how each could change the tax due. She refers to relevant WRA guidance and court decisions.
She also says that she has not asked WRA about the deal before.
Why this can be difficult in practice
People often treat an unhappy result as an uncertain legal point, although the checklist asks you to show that the law may genuinely yield more than one answer when applied to your facts. Those are different.
- Facts that seem minor may change which legal rule applies.
- Published guidance may address only part of the issue.
- Even if you disclose only legal advice you are content to share, it may contain useful reasoning that helps WRA understand the legal point. Include it.
- An earlier question about similar facts may be relevant and should not be missed.
Key takeaways
- Name the LTT legislation you think applies.
- Explain each reasonable reading and its tax effect.
- Include relevant guidance, decisions, advice and earlier contact.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are the Welsh Revenue Authority’s guidance. Guidance is not law. It sets out how the Welsh Revenue Authority reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. the Welsh Revenue Authority can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The checklist does not explain how WRA will decide a request or what weight any opinion will have.
- Whether a legal point is genuinely open to different readings will depend on the facts, legislation, published guidance and relevant decisions.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The legal provisions thought to apply
- A clear account of each possible reading
- Relevant published WRA guidance and case law
- Any legal advice the applicant is content to disclose
- Details of earlier questions about the same or similar transaction
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching Land Transaction Tax (LTT), the tax on property in Wales. It replaced Stamp Duty Land Tax in Wales on 1 April 2018, and SDLT does not apply in Wales. MY QUESTION LTT tax opinion requests: explaining legal points [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/welsh-revenue-authority-tax-opinion-information-checklist HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from the Welsh Revenue Authority is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The checklist does not explain how WRA will decide a request or what weight any opinion will have. - Whether a legal point is genuinely open to different readings will depend on the facts, legislation, published guidance and relevant decisions. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 3 September 2026
Useful article? You may find it helpful to read the original guidance here: LTT tax opinion requests: explaining legal points
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