Wales extends LTT relief to Flintshire and Wrexham

From 12:01 a.m. on Friday 21 November 2025, land deals completed inside the Flintshire and Wrexham Investment Zone can qualify for Land Transaction Tax (LTT) relief. The window runs until 30 September 2034, set out in new Welsh regulations that add these sites to Wales’s special tax sites scheme.

If you’re meeting this topic for the first time, think of LTT as Wales’s version of stamp duty. It applies when people buy property or take certain leases. LTT is made in Wales law and administered by the Welsh Revenue Authority.

So what is a “special tax site”? The UK Government first draws the map by designating specific areas connected to an investment zone. For Flintshire and Wrexham, the official maps cover Deeside, Warren Hall and Wrexham Industrial Estate. Wales then switches on LTT relief for qualifying transactions in those areas.

This change arrives via the Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025, listed as Welsh SI 2025/1210. The regulations add the Flintshire and Wrexham Investment Zone to Schedule 21A of the 2017 Act and set the relief period for these sites.

How the relief works is straightforward to teach. If all of what you pay is for qualifying land inside the mapped site, your LTT bill can fall to zero. If part qualifies, a proportionate reduction may apply-as long as at least 10% of the price or rent relates to qualifying land.

Qualifying use is about economic activity. The Welsh Revenue Authority explains that using the land for a commercial trade or developing it for that purpose counts. You must claim the relief in your LTT return, and relief can be withdrawn if the qualifying use stops within the control period.

Timing is everything. Your deal’s “effective date” must fall within the relief window. In some cases the effective date arrives earlier than completion-when a contract is substantially performed (for example, you take possession or pay most of the price). That’s why teachers often emphasise dates in case studies.

Notice the different timelines. Wales’s two freeports-Celtic and Anglesey-have LTT relief running to 30 September 2029. The Flintshire and Wrexham Investment Zone runs longer, to 30 September 2034. The investment zone timetable set by the UK sits behind that longer end date, and Wales has aligned LTT to it.

If you want to picture the new sites, there are three mapped areas: Deeside Special Tax Site, Warren Hall Special Tax Site, and Wrexham Industrial Estate Special Tax Site. The designation regulations point you to the official boundary maps used for tax purposes.

Quick classroom example. A manufacturer signs a 15‑year lease inside Wrexham Industrial Estate on 1 December 2025, intending to run a commercial operation. If the whole lease relates to qualifying land, LTT on that lease could be fully relieved; if only 60% qualifies, relief could cover 60% of the LTT bill.

To apply this in real life, work through five checks: the property is inside the mapped site; the intended use meets the qualifying tests; the effective date falls between 21 November 2025 and 30 September 2034; the claim is included in the return within 30 days; and records are kept in case the relief is reviewed.

For civics context, the regulations were laid on 21 October 2025 by Mark Drakeford MS, debated on 18 November, and come into force at 12:01 a.m. on 21 November. A regulatory impact assessment has been prepared by the Welsh Government to explain costs and benefits.