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Wales to become responsible for its own stamp duty land tax, landfill tax and income tax.
The Welsh government and the National Assembly for Wales will be responsible for stamp duty land tax, landfill tax and income tax paid in Wales from April.
Land transaction tax (LTT) will replace SDLT. HMRC will not accept SDLT returns for land transactions in Wales with an effective date of transaction on or after 1 April.
Guidance is on the WRA website.
Conveyancers and solicitors representing people buying and leasing property and land in Wales should register on the WRA website before filing a tax return for transactions.
Landfill disposals tax (LDT) will replace landfill tax. Landfill site operators in Wales can register for the tax now.
From 6 April 2019, Welsh rates of income tax will be introduced but HMRC will continue to collect it.
