The Welsh Revenue Authority has published updated guidance on higher rates of LTT.
The guidance is arranged under the following headings:
- When you do not have to pay LTT
- When the higher rates apply
- When the higher rates do not apply
- When and how to get a refund
- Reliefs and exceptions
- Help and support
https://www.gov.wales/higher-rates-land-transaction-tax-guide
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