Land Transaction Tax relief for multiple dwellings: all sections

Land Transaction Tax relief for multiple dwellings

The Welsh Revenue Authority publishes its guidance on land transaction tax relief for multiple dwellings as one long document. This page breaks it into its 9 sections so you can go straight to the one you need.

Overview
When you can claim the relief
How to claim the relief
How to calculate tax with the relief

Scroll down for the full analysis.

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Read the original guidance here:

Land Transaction Tax relief for multiple dwellings: all sections

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Land Transaction Tax relief for multiple 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 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

Where this comes from

These pages rewrite the Welsh Revenue Authority guidance at Land Transaction Tax relief for multiple dwellings. 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 9 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 multiple dwellings: all sections

View all WRA LTT Guidance Pages Here

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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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2 years ago

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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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Land Transaction Tax relief for multiple dwellings: all sections

Land Transaction Tax relief for multiple dwellings: all sections