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Land Transaction Tax (LTT) is payable on land and property transactions in Wales.
|0 - 180,000||0%|
|180,001 - 250,000||3.5%|
|250,001 - 400,000||5%|
|400,001 - 750,000||7.5%|
|750,001 - 1,500,000||10%|
|1,500,000 and above||12%|
The rates apply to the portion of the total value which falls within each band. Residential rates may be increased by 3% where further residential properties, costing over £40,000, are acquired.
|0 - 150,000||0%|
|150,001 - 250,000||1%|
|250,001 - 1,000,000||5%|
The rates apply to the portion of the total value which falls within each band.
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