311-920 Tax rates and bands for non-residential or ‘mixed’ property transactions
The rates of tax applicable to non- residential-property transactions were set by the Land Transaction tax (Tax Bands and Tax Rates) (Wales) Regulations 2018 (WSI 2018/128), reg. 3 and Sch and revised by the Land Transaction tax (Tax Bands and Tax Rates) (Wales) (Amendment) Regulations 2020 (WSI 2020/1618).
The rates are shown in the following Tables.
Applicable from 22 December 2020 (subject to transitional provisions, for which see below):