How the WRA uses your personal information for LTT
WRA personal information and LTT
The WRA says it holds personal information when dealing with people about LTT and other listed Welsh matters.
- The page is a short summary.
- It also covers visitor levy and accommodation registration work.
- Read the full tax data privacy notice for detail.
Scroll down for the full analysis.
Read the original guidance here:
How the WRA uses your personal information for LTT
If you deal with the Welsh Revenue Authority about Land Transaction Tax (LTT), it holds personal information about you. This official page is only a short summary. It directs you to a fuller privacy notice for the detail.
What this rule is about
Whenever someone deals with the Welsh Revenue Authority, known as the WRA, about Welsh taxes, that work can involve personal information about people involved. This matters if you want to know what happens to details you provide during an LTT matter.
What the official source says
According to the WRA, it holds personal information when it deals with people on certain Welsh matters, including LTT and the other areas named below. Its statement covers more than LTT.
- The WRA includes Land Transaction Tax.
- The WRA includes other devolved Welsh taxes.
- The WRA includes the visitor levy.
- The WRA includes registration of visitor accommodation.
What this means in practice
If you contact the WRA about LTT, it may hold information about you while it handles your matter and considers any related Welsh tax issue. That page gives neither the exact details it holds nor the periods for which it keeps them.
- Do not treat this summary as the full privacy notice.
- Use the full notice for the detailed position.
- Remember that the notice also covers non-LTT matters.
How to analyse it
Start with the reason you are dealing with the WRA. Then check whether the fuller notice answers your question.
- Are you dealing with the WRA about LTT?
- Is the matter another devolved Welsh tax?
- Does it concern the visitor levy?
- Does it concern visitor accommodation registration?
Example
Maya contacts the WRA about an LTT matter. According to the summary, the WRA holds personal information when dealing with her. To find out what information is involved, Maya would need to consult the full tax data privacy notice.
Why this can be difficult in practice
People may expect a short web summary to answer every privacy question. It does not. Instead, the page itself identifies a separate, fuller notice.
- This summary does not list the information held.
- It does not explain every use of that information.
- It does not give the full privacy detail.
Key takeaways
- For LTT matters, the WRA holds personal information.
- It also covers other Welsh matters.
- The fuller privacy notice contains the detailed information.
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 supplied summary does not give the detail contained in the full tax data privacy notice.
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 full tax data privacy notice for details of information collected, use, sharing, storage and individual rights.
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 How the WRA uses your personal information for LTT [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/how-welsh-revenue-authority-uses-personal-information 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 supplied summary does not give the detail contained in the full tax data privacy notice. 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: How the WRA uses your personal information for LTT
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