Land Transaction Tax relief for acquisitions involving multiple dwellings: all sections
Land Transaction Tax relief for acquisitions involving multiple dwellings
The Welsh Revenue Authority publishes its guidance on land transaction tax relief for acquisitions involving multiple dwellings as one long document. This page breaks it into its 13 sections so you can go straight to the one you need.
- Relief for acquisitions involving multiple dwellings
- Transactions to which relief applies
- a The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2025
- b The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (No.2) (Wales) Regulations 2025
Scroll down for the full analysis.

Read the original guidance here:
Land Transaction Tax relief for acquisitions involving multiple dwellings: all sections

Land Transaction Tax relief for acquisitions involving multiple dwellings: all sections
The Welsh Revenue Authority publishes its guidance on land transaction tax relief for acquisitions involving multiple dwellings as one long document. This page breaks it into its 13 sections so you can go straight to the one you need.
What this guidance covers
Each link below goes to a single section of the Welsh Revenue Authority’s guidance on land transaction tax relief for acquisitions involving multiple dwellings, explained in plain English. The reference numbers are the authority’s own, so you can quote them to a solicitor or accountant.
Sections in this guidance
- LTTA/7035 Relief for acquisitions involving multiple dwellings
- LTTA/7036 Transactions to which relief applies
- LTTA/7036 a The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (Wales) Regulations 2025
- LTTA/7036 b The Land Transaction Tax (Modification of Relief for Acquisitions Involving Multiple Dwellings) (No.2) (Wales) Regulations 2025
- LTTA/7037 Key terms and definitions
- LTTA/7038 Calculation of LTT liability: determining the tax related to consideration attributable to dwellings part 1
- LTTA/7038 Example 1
- LTTA/7038 Example 2
- LTTA/7038 Applying the minimum 1% tax charge rule
- LTTA/7039 Calculation of LTT liability: determining the tax related to the remaining consideration part 1
- LTTA/7039 Example 1: acquisition of dwellings and non-residential property
- LTTA/7039 Example 2: acquisition of dwellings and other residential property
- LTTA/7042 Relief for transfers involving multiple dwellings: treatment of halls of residence
Where this comes from
These pages rewrite the Welsh Revenue Authority guidance at Land Transaction Tax relief for acquisitions involving multiple dwellings: technical guidance. The authority’s guidance is its view of how the law applies. It is not the law itself, and the legislation prevails where the two differ.
Key takeaways
- This guidance runs to 13 separate sections.
- Land Transaction Tax applies to property in Wales. Stamp duty land tax does not.
- Quote the reference number when you ask anyone about a specific point.
This page was last updated on 4 September 2026
Useful article? You may find it helpful to read the original guidance here: Land Transaction Tax relief for acquisitions involving multiple dwellings: all sections
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