
2025 No. 54 (W. 14)
Land Transaction Tax, Wales
The Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025
Made 22 January 2025
Coming into force 23 January 2025

The Welsh Ministers, in exercise of the power conferred by section 30(6) of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017, make the following Regulations.

In accordance with section 79(2)(d) of that Act, a draft of these Regulations was laid before and approved by a resolution of Senedd Cymru.
Title and coming into force
1 

(1) The title of these Regulations is the Land Transaction Tax (Modification of Special Tax Sites Relief) (Wales) Regulations 2025.
(2) These Regulations come into force on 23 January 2025.
Modification of relief for special tax sites
2 

(1) Schedule 21A to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 is amended as follows.
(2) For paragraph 2 (meaning of special tax site) substitute—“
2. 
In this Schedule, “special tax site” means the areas designated as special areas by—
(a) the Designation of Special Tax Sites (Celtic Freeport) Regulations 2024 (S.I. 2024/1035) as made on 16 October 2024;
(b) the Designation of Special Tax Sites (Anglesey Freeport) Regulations 2024 (S.I. 2024/1286) as made on 4 December 2024.”
(3) In paragraph 5 (meaning of relief period)—
(a) the words “the period beginning with 26 November 2024 and ending with 30 September 2029.” become sub-paragraph (a);
(b) in sub-paragraph (a), at the beginning insert “in so far as the reference relates to the special tax site mentioned in paragraph 2(a),”;
(c) after sub-paragraph (a) insert—“
(b) in so far as the reference relates to the special tax site mentioned in paragraph 2(b), the period beginning with 23 January 2025 and ending with 30 September 2029.”
Mark Drakeford
Cabinet Secretary for Finance and Welsh Language, one of the Welsh Ministers
22 January 2025