LTT and repeat purchases from the same developer
Repeat purchases and LTT
Buying again from the same developer does not, by itself, make property purchases linked for LTT.
- The law looks for one scheme, arrangement or series.
- The official example involved properties offered to other buyers.
- The full facts and documents matter.
Scroll down for the full analysis.
Read the original guidance here:
LTT and repeat purchases from the same developer
Buying several properties from one developer does not automatically join the deals together for Land Transaction Tax. LTT is Wales’s property tax, rather than stamp duty. What matters is whether the deals were one planned series.
What this rule is about
Linked purchases can change how LTT is worked out. Rather than relying on the names on the contracts, the law asks whether separate purchases are really parts of one scheme, arrangement or series.
That distinction can matter a great deal. Even if a buyer returns to the same builder many times, each purchase may still stand alone.
What the official source says
According to the Welsh Revenue Authority, a buyer building a buy-to-let portfolio had bought from the same builder before and then agreed to buy one remaining property. That is its example.
- Because the builder knew the buyer was interested in buy-to-let properties, that interest was known.
- That builder contacted the buyer and other past buyers.
- Several people had the chance to buy the remaining properties.
- One buyer agreed a price for one property.
- Under the official example, this new purchase is not linked to the earlier ones.
Why? Previous dealings between the same buyer and seller were not enough. Offering the homes to other interested people showed that the deals did not form one series.
What this means in practice
For every property purchase, you do not need a new developer. Even when repeat custom, a good relationship, or first contact from a developer is present, those matters alone do not make later purchases linked. More is needed.
But do not stop there. The real question is whether there was a wider plan joining the purchases together.
- Keep the marketing material for each property.
- Keep emails showing how each deal began.
- Check whether one agreement covered several homes.
- Check whether the price of one home depended on buying another.
How to analyse it
Start with the whole story, not just the contract date. Ask whether each purchase was a separate opportunity or part of a pre-agreed package.
- Who was allowed to buy each property?
- Was each property openly offered to other buyers?
- Did you commit to buying more than one property?
- Did a single plan, price deal or agreement tie the purchases together?
- Were the purchases negotiated separately?
Example
Sam has already bought two flats from a builder. As a project nears its end, the builder offers three remaining flats to Sam and several other known investors at the same time. Sam chooses one flat and agrees its price. On the official example’s facts, Sam’s new purchase is not linked merely because Sam bought from that builder before.
Why this can be difficult in practice
People often focus on the repeat relationship. That is not the deciding fact. A private offer to a regular customer can still be a separate sale.
Harder cases involve a wider understanding behind the paperwork. Emails and negotiations may show more than the final contracts do.
- Several contracts can still be one series.
- Different completion dates do not settle the point.
- A discount across several homes may need careful checking.
Key takeaways
- Same buyer and seller does not automatically mean linked purchases.
- The key issue is whether the deals were one scheme or series.
- Keep evidence showing each purchase was separately offered and agreed.
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.
Legislation
- LTTA 2017 section 8 — when property transactions count as linked
- LTTA 2017 section 28 — how tax is worked out for linked purchases
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 boundary between repeat independent purchases and a series of transactions can be fact-sensitive.
- The supplied skill directory did not contain the requested currency notice, so the current statutory text should be checked before publication.
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.
- Records of how each property was advertised and offered for sale.
- Emails, reservations and contracts showing how each price was agreed.
- Any agreement or plan covering more than one property purchase.
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 and repeat purchases from the same developer [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.] THE LAW THIS TURNS ON - LTTA 2017 section 8 - when property transactions count as linked https://www.legislation.gov.uk/anaw/2017/1/section/8 - LTTA 2017 section 28 - how tax is worked out for linked purchases https://www.legislation.gov.uk/anaw/2017/1/section/28 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/land-transactions#5054 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 boundary between repeat independent purchases and a series of transactions can be fact-sensitive. - The supplied skill directory did not contain the requested currency notice, so the current statutory text should be checked before publication. 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 and repeat purchases from the same developer
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