Bank details for a Welsh LTT higher-rates refund
Bank details for an LTT refund
For a Welsh higher-rates LTT refund, identify who paid the tax and provide the repayment account details.
- Account holder name
- Account number
- Sort code
Scroll down for the full analysis.
Read the original guidance here:
Bank details for a Welsh LTT higher-rates refund
If you are claiming back higher-rate Land Transaction Tax, often called stamp duty, keep the repayment bank details ready and establish whether you paid from your own account or somebody else’s, such as your solicitor’s. Know that first.
What this rule is about
This rule concerns where a repayment should go, not whether you qualify for one. The Welsh Revenue Authority manages LTT. Its official refund page asks for information that identifies the payment route and the person due to receive the money.
What the official source says
The official source says you need to provide these details for the person who will receive the repayment. Keep them to hand.
- the account holder’s name
- the account number
- the sort code
- whether you paid from your own account or through somebody else
What this means in practice
Do not assume the claim makes either the account used to pay the tax or the account for the refund obvious, especially when someone else handled the original payment. Check how you made that payment first.
- If you paid directly, have your own payment details available.
- If your solicitor paid, confirm that fact before giving the refund details.
- Check every digit of the account number and sort code.
How to analyse it
Start with the payment trail, then match the refund details to the way the tax was paid. This avoids mismatches.
- Who paid the LTT when the property purchase completed?
- Was it paid from your bank account or by your solicitor?
- Whose account should receive the repayment?
Example
Rhodri paid the higher-rate LTT through his solicitor as part of the completion money. For the refund claim, he should identify that the solicitor made the payment. He must then give the account holder name, account number and sort code for the person receiving the repayment.
Why this can be difficult in practice
People often remember paying their solicitor, rather than the way the solicitor paid the tax, even though the refund information depends on that distinction. That difference matters. The official source does not explain whether the repayment account must belong to the person making the claim.
- A solicitor may have paid the tax from a client account.
- A joint bank account needs the correct account holder name.
- The source gives no extra process for third-party accounts.
Key takeaways
- Know who paid the LTT.
- Give the receiving account holder’s name.
- Check the account number and sort code carefully.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- LTTA 2017 section 2 — creates land transaction tax and gives WRA responsibility
- LTTA 2017 Schedule 5 para 23 — ways to recover overpaid higher rates tax
Official guidance
The pages below are the Welsh Revenue Authority’s guidance. Guidance is not law. It sets out how the Welsh Revenue Authority reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. the Welsh Revenue Authority can also change or withdraw guidance, and it may not cover your facts.
- Welsh Government, ‘Claim a refund of Land Transaction Tax higher rates’, bank details section.
Where this is not settled
- The source does not explain how the Welsh Revenue Authority will deal with an account held by somebody other than the person making the claim.
- The source does not state what extra checks, if any, apply where a solicitor paid the original tax.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- Whether you paid the LTT from your own account or through another person.
- The name of the person who should receive the repayment.
- The receiving account number and sort code.
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching Land Transaction Tax (LTT), the tax on property in Wales. It replaced Stamp Duty Land Tax in Wales on 1 April 2018, and SDLT does not apply in Wales. MY QUESTION Bank details for a Welsh LTT higher-rates refund [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - LTTA 2017 section 2 - creates land transaction tax and gives WRA responsibility https://www.legislation.gov.uk/anaw/2017/1/section/2 - LTTA 2017 Schedule 5 para 23 - ways to recover overpaid higher rates tax https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/23 Guidance page from the Welsh Revenue Authority on this topic (guidance, not law): https://www.gov.wales/claim-refund-land-transaction-tax-higher-rates HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from the Welsh Revenue Authority is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not explain how the Welsh Revenue Authority will deal with an account held by somebody other than the person making the claim. - The source does not state what extra checks, if any, apply where a solicitor paid the original tax. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 3 September 2026
Useful article? You may find it helpful to read the original guidance here: Bank details for a Welsh LTT higher-rates refund
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