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Welsh tax changes
10 April 2018 Amanda Darley, Head of Operations and Engagement
From 1 April 2018, land transaction tax (LTT) replaces stamp duty land tax (SDLT) in Wales. LTT will be collected by the Welsh Revenue Authority and HMRC will not accept SDLT returns for land transactions in Wales with an effective date of transaction on or after 1 April 2018. (Also, landfill disposals tax administered by the Welsh Revenue Authority replaces landfill tax in Wales from 1 April 2018).
From 6 April 2019 Welsh rates of income tax will be introduced. Welsh income tax will continue to be collected by HMRC. HMRC has issued a short update on the Welsh tax changes, including guidance cross-border transactions.
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