Description:
Website of the Welsh Revenue Authority (WRA) the government body set up in 2018 to administer and collect the new Welsh devolved taxes- the Land Transaction Tax (LTT) and the Landfill Disposals Tax (LDT). From April 2018 the LTT replaces the UK Stamp Duty Land Tax in Wales and is payable when someone buys or leases a building or land over a certain price. The site has a LTT calculator to calculate the amount of tax to pay for Welsh transactions completed on or after 1 April 2018. LTT returns can also be filed on the site and landfill operators and other organisations can register for LDT. Statistics, guidance and other publications are also available on the site.
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