Chargeable consideration

Rent and other consideration

Commentary – Land Transaction Tax (Wales) ¶312-210

Tax due on rent

Commentary – Land Transaction Tax (Wales) ¶312-210

Tax on consideration other than rent

Commentary – Land Transaction Tax (Wales) ¶312-210

Definitions

Commentary – Land Transaction Tax (Wales) ¶312-200

Treatment of consideration other than rent

Commentary – Land Transaction Tax (Wales) ¶312-230