Assumptions used
Calculations are temporarily unavailable while the dated rate configuration is reviewed. Use the Welsh Revenue Authority guidance below.
How the calculation works
LTT is calculated in marginal bands. Only the portion of the price inside a band is multiplied by that band’s rate, then those amounts are added. Main and higher residential rates are separate dated tables.
tax in band = taxable slice × Welsh band rate
total LTT = sum of tax in every band
effective rate = total LTT ÷ purchase price × 100
The rate status is selected directly because ownership, spouse or civil partner interests, timing and replacement-home rules require facts this calculator cannot establish. Wales does not use the SDLT first-time-buyer relief calculation.
Worked example
This worked example is unavailable until the dated rate configuration completes review.
Cases this calculator does not cover
Use the Welsh Revenue Authority calculator or professional advice for companies, trusts, linked transactions, mixed or non-residential property, leases, multiple dwellings or specialist reliefs.
- It does not determine whether higher residential rates apply.
- It does not decide whether a replacement exception is met.
- It does not calculate a later higher-rates repayment claim.
- Main rates are supported from 10 October 2022.
- Current higher rates are supported from 11 December 2024.
Official source and change log
Rates and conditions were checked against the Welsh Revenue Authority’s LTT rates and bands on 2026-08-20.
Questions people ask
Is LTT charged at one rate on the whole price?
No. It is marginal: each band rate applies only to the price slice within that band.
Do first-time buyers get a separate LTT rate?
This calculator does not apply a first-time-buyer relief in Wales. It calculates either the main or higher residential LTT table.
Can replacing a main residence affect higher rates?
It can, depending on the facts and timing. Select the rate status to calculate, then verify exceptions or repayment claims with WRA.