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Wales has increased the rates of land transaction tax (LTT) on property sales with the change coming into immediate effect.
In the draft budget, on 21 December 2020, the Welsh Government announced changes to the higher residential rates, and non-residential rates and bands, of LTT. The temporary increase to the nil rate band of LTT for residential property transactions will end on 31 March 2021.
Read more at Accountancy Daily.