LegalizeReform history
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017
19 versions
· 2017-05-24
2026-02-13
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-11-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
Changes on 2025-11-21
@@ -9930,19 +9930,19 @@
#### Overview of Act
#### Land transaction
#### Procedure for regulations specifying tax bands and tax rates
#### Land transaction tax
#### Regulations specifying tax bands and tax rates
#### Leases
#### Unit trust schemes
#### Notifiable transactions
#### Companies
#### Duty to make a return
#### General anti-avoidance rule
#### Meaning of major interest in land
#### Meaning of tax
The Schedules to this Act are arranged as follows—
@@ -11638,6 +11638,14 @@
[^key-3457f6b873e8393c413f8acff53225da]: Words in [Sch. 15 para. 19(3)](https://www.legislation.gov.uk/anaw/2017/1/schedule/15/paragraph/19/3) omitted (10.9.2025) by virtue of [Legislation (Procedure, Publication and Repeals) (Wales) Act 2025 (asc 3)](https://www.legislation.gov.uk/asc/2025/3), [s. 9(2)(d)](https://www.legislation.gov.uk/asc/2025/3/section/9/2/d), [Sch. 1 para. 17(d)](https://www.legislation.gov.uk/asc/2025/3/schedule/1/paragraph/17/d)
[^key-00c58864a35279054a2a6d8953d35779]: [Sch. 21A para. 2(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/2/c) inserted (21.11.2025 at 12.00 a.m.) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209)](https://www.legislation.gov.uk/uksi/2025/1209), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2025/1209/regulation/1/2), [2(2)](https://www.legislation.gov.uk/uksi/2025/1209/regulation/2/2)
[^key-500568eab78e0d494bcf5c9f65dc0cc2]: [Sch. 21A para. 2(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/2/d) inserted (21.11.2025 at 12.01 a.m.) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210)](https://www.legislation.gov.uk/wsi/2025/1210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/1210/regulation/1/2), [2(2)](https://www.legislation.gov.uk/wsi/2025/1210/regulation/2/2)
[^key-6c6351eae1ef91f5bbc96bd3a5a8c5d0]: [Sch. 21A para. 5(c)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/5/c) inserted (21.11.2025 at 12.00 a.m.) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 2) (Wales) Regulations 2025 (S.I. 2025/1209)](https://www.legislation.gov.uk/uksi/2025/1209), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2025/1209/regulation/1/2), [2(3)](https://www.legislation.gov.uk/uksi/2025/1209/regulation/2/3)
[^key-e0ff57a882014743e5f4078cec4ee783]: [Sch. 21A para. 5(d)](https://www.legislation.gov.uk/anaw/2017/1/schedule/21A/paragraph/5/d) inserted (21.11.2025 at 12.01 a.m.) by [The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 (S.I. 2025/1210)](https://www.legislation.gov.uk/wsi/2025/1210), [regs. 1(2)](https://www.legislation.gov.uk/wsi/2025/1210/regulation/1/2), [2(3)](https://www.legislation.gov.uk/wsi/2025/1210/regulation/2/3)
### Meaning of “charity”
##### 2A
@@ -11730,6 +11738,10 @@
- (b) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 ([S.I. 2024/1286](https://www.legislation.gov.uk/uksi/2024/1286)) as made on 4 December 2024.
- (c) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025 ([S.I. 2025/1079](https://www.legislation.gov.uk/uksi/2025/1079)) as made on 14 October 2025.
- (d) the Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 ([S.I. 2025/1080](https://www.legislation.gov.uk/uksi/2025/1080)) as made on 14 October 2025.
### Meaning of qualifying land
##### 3
@@ -11790,7 +11802,11 @@
- (a) in so far as the reference relates to the special tax site mentioned in paragraph 2(a), the period beginning with 26 November 2024 and ending with 30 September 2029;
- (b) in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029.
- (b) in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029;
- (c) in so far as the reference relates to the special tax site mentioned in paragraph 2(c), the period beginning with 21 November 2025 and ending with 30 September 2029.
- (d) in so far as the reference relates to the special tax site mentioned in paragraph 2(d), the period beginning with 21 November 2025 and ending with 30 September 2034.
### Full relief
2025-09-10
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-02-07
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2025-01-23
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-11-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2024-07-12
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2022-09-09
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2021-01-21
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-12-31
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2020-07-27
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-04-03
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2019-01-26
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2018-04-01
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2018-01-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-10-18
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-25
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2
2017-05-24
Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Ac
original version
Text at this date