{
 "id": "wales_ltt_residential",
 "name": "Land Transaction Tax residential bands (Wales)",
 "category": "tax",
 "value": "Main: 0% to \u00a3225k \u00b7 6% to \u00a3400k \u00b7 7.5% to \u00a3750k \u00b7 10% to \u00a31.5m \u00b7 12% above. Higher rates (additional property): 5%\u201317% by band",
 "unit": "rates by band",
 "valid_from": "2024-12-11",
 "valid_to": null,
 "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands",
 "source_org": "Welsh Government / WRA",
 "confidence": "secondary",
 "checked_at": "2026-08-11",
 "notes": "Main bands verified on gov.wales (since Oct 2022). Higher rates rose 1pp from 11 Dec 2024 \u2014 corroborated via Welsh Government announcement (page extraction showed older table, hence secondary). No first-time buyer relief in Wales.",
 "history": [
  "Higher rates 1pp lower from 2022-10-10",
  "Main 0% band raised to \u00a3225k from 2022-10-10"
 ]
}