Second homes: local variation to land transaction tax rates

The Welsh Government wants your views on proposed local variation to land transaction tax (LTT) rates for second homes, short term holiday lets and potentially other additional residential properties, and are consulting on changes to LTT to give more opportunity to people who are looking to buy homes for permanent occupation.

Issues include:

  • the size of areas in which local variations could take place
  • the procedure for identifying the areas where different rates may apply
  • the types of transactions that could be subject to different rates in local areas

The consultation closes on 28 March 2022.

For further information visit GOV.WALES

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