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The Welsh Government are consulting on proposals to amend the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017.
The amendments will extend the current LTT 3-year refund and exception periods for taxpayers where the sale of a former main residence was prevented owing to emergency restrictions, and/or where the sale of a former main residence was impeded due to issues related to fire safety defects. Unless requested the WTA will not be formally responding to this consultation. Full documentation if Members wish to respond in their own right can be found here: Land Transaction Tax Higher Residential Rates: proposals to amend the refund and exception rules | GOV.WALES The consultation closes: 17th March 2024
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