Land Transaction Tax (LTT) refund and rebate scam emails
LTT refund scam emails
The Welsh Revenue Authority says it will never ask for payment information by email. A genuine email about a rebate will not contain a link to a website where you can claim it.
- Do not click a claim link in an unexpected rebate email.
- Check whether anyone acting for you requested a rebate.
- If in doubt, do not reply and contact [email protected].
Scroll down for the full analysis.
Read the original guidance here:
Land Transaction Tax (LTT) refund and rebate scam emails
If an unexpected stamp duty or Land Transaction Tax (LTT) refund email arrives, do not use any link in it. The Welsh Revenue Authority (WRA) says it never asks for payment details by email. Genuine rebate emails contain no website link for making a claim.
What this rule is about
Scammers can imitate WRA emails. They may promise a tax refund or rebate to make you act quickly. Their aim may be to obtain your payment information.
A name at the bottom can look convincing. A scammer may even use the name of a real WRA staff member.
What the official source says
Although the WRA may email to say that you have received a rebate, its message will not contain a link to a website where you can claim it, and that is the key difference. That distinction matters.
- The WRA will not ask you for payment information by email.
- A genuine rebate email will not include a claim link.
- Check whether you, your agent or someone acting for you requested a rebate.
- If nobody asked for one, contact the WRA straight away.
- If you have doubts, do not reply to the email.
- You can contact the WRA security team at [email protected].
What this means in practice
A real refund email can be unsafe. A website link is the warning sign that matters here. Official-looking WRA emails can contain unsafe links. Do not click them.
- Do not send bank or card details by email.
- Do not reply to a message you think may be false.
- Do not trust a sender name on its own.
- Use the WRA’s contact details to check an unexpected message.
How to analyse it
First, ask: was a rebate requested? This includes a tax agent or another person acting for you. Then check for the signs identified by the WRA.
- Was a rebate request made?
- Does the email ask for payment information?
- Does it include a website link to claim money?
- Does it use a staff member’s name to appear genuine?
- If you are unsure, have you avoided replying and contacted the WRA instead?
Example
Megan receives an email saying she has an LTT rebate. Neither she nor anyone acting for her has requested one. The email includes a link to make a claim. Because neither Megan nor anyone acting for her requested a rebate, and because the email includes a claim link, the WRA’s warning means she should not reply or use it. She should contact the WRA straight away.
Why this can be difficult in practice
These messages can appear genuine when scammers copy official wording and use a real staff member’s name. The WRA may also genuinely email someone about a rebate. That does not make every such email safe.
- A real-looking name does not prove that an email is genuine.
- An unexpected rebate is a reason to check, not a reason to click.
- The source does not explain the full process for genuine rebate payments.
Key takeaways
- The WRA never asks for payment details by email.
- A genuine rebate email has no website claim link.
- If an unexpected email worries you, do not reply and contact the WRA.
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 official source does not set out how a genuine rebate is claimed or paid.
- The source does not list every sign that an email is fraudulent.
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.
- Keep the email and any details that show why it appears suspicious.
- Check whether you, your agent or another person acting for you asked for a rebate.
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 Land Transaction Tax (LTT) refund and rebate scam emails [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/welsh-revenue-authority-tax-related-phishing-and-scams#12955 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 official source does not set out how a genuine rebate is claimed or paid. - The source does not list every sign that an email is fraudulent. 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 4 September 2026
Useful article? You may find it helpful to read the original guidance here: Land Transaction Tax (LTT) refund and rebate scam emails
Search Land Tax Advice with Google
