Land Transaction Tax relief for certain acquisitions of dwellings: all sections

Land Transaction Tax relief for certain acquisitions of dwellings

The Welsh Revenue Authority publishes its guidance on land transaction tax relief for certain acquisitions of dwellings as one long document. This page breaks it into its 11 sections so you can go straight to the one you need.

Overview of reliefs
Definitions and interpretations
Relief for acquisition by housebuilder from individual acquiring new dwelling
Relief for acquisition by property trader from individual acquiring new dwelling

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Read the original guidance here:

Land Transaction Tax relief for certain acquisitions of dwellings: all sections

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Land Transaction Tax relief for certain acquisitions of dwellings: all sections

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 certain acquisitions of 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

Where this comes from

These pages rewrite the Welsh Revenue Authority guidance at Land Transaction Tax relief for certain acquisitions of 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 11 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 certain acquisitions of dwellings: all sections

View all WRA LTT Guidance Pages Here

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4 weeks ago

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1 month ago

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1 month ago

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1 month ago

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1 month ago

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3 months ago

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4 months ago

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5 months ago

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8 months ago

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8 months ago

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9 months ago

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9 months ago

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9 months ago

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9 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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11 months ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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1 year ago

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Dhvanil Shah

1 year ago

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1 year ago

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1 year ago

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1 year ago

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2 years ago

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2 years ago

I was stressed out today believing we needed to pay stamp duty on a transfer of a house when previously I didn’t think we did. I called up and asked for advice, explained my situation and that I did not understand. It was explained really clearly to me, which was so helpful. I had already tried to get advice from my accountant who did not know the answer. In fact no one seemed to know the answer until I made this phone call so I am relieved I did.

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2 years ago

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2 years ago

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2 years ago

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David Wong wongchisin88

2 years ago

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2 years ago

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Debora Depaola

2 years ago

Nick was great during our appointment, providing clear and concise clarification about stamp duty. He explained everything in an easy-to-understand way, also providing with reference to the guidance, ensuring we felt confident about the process. His professionalism, knowledge, and approachable manner made the experience seamless and stress-free. We left feeling much more confident thanks to his help! Highly recommend!

Natalia Boguslawska

2 years ago

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Land Transaction Tax relief for certain acquisitions of dwellings: all sections

Land Transaction Tax relief for certain acquisitions of dwellings: all sections