Land deals inside Flintshire and Wrexham’s Investment Zone will qualify for Land Transaction Tax relief from 12.01am on 21 November 2025. The Land Transaction Tax (Modification of Special Tax Sites Relief) (No. 3) (Wales) Regulations 2025 set a relief window running until 30 September 2034, according to the instrument laid before Senedd Cymru.

The move extends Wales’s Schedule 21A relief to the zone’s special tax sites and aligns with the UK designation of three areas for the package: Deeside, Warren Hall and Wrexham Industrial Estate. Those designations were made by the Treasury on 14 October and take effect on 21 November alongside the Welsh tax change.

For Northern manufacturers, tech firms and logistics operators who straddle the border, this matters. Supply chains already run daily along the A55 and M56; a cut to LTT on qualifying deals could tilt expansion plans towards Deeside or Wrexham, particularly for new build, plant-heavy and R&D schemes.

The timeline stands out. Welsh Revenue Authority guidance shows LTT relief for the Celtic Freeport and Anglesey Freeport ends on 30 September 2029, but Flintshire–Wrexham’s window runs to 30 September 2034 under the new regulations. That longer run-in is likely to shape pipeline decisions through the next cycle.

What is actually relieved? Under Schedule 21A, transactions wholly attributable to qualifying land inside a special tax site are relieved from LTT; where only part of the consideration relates to qualifying land, a proportionate discount applies so long as at least 10% of the price is for qualifying land.

This is not automatic. Businesses must claim the relief on their LTT return (or by amending it) within 30 days of the effective date. Relief can be clawed back if the land stops being used in a qualifying way during the control period, so heads of terms should set out who carries any clawback risk.

Boundaries will make or break a deal. The investment zone’s special tax sites are tightly mapped-Deeside, Warren Hall and Wrexham Industrial Estate are explicitly set out with red‑hatched plans. Check that any plot sits inside the line before pricing the relief into bids.

Ministers flagged the change in October, when the Cabinet Secretary said the regulations would extend LTT relief to Flintshire and Wrexham as part of the investment zone offer, ahead of a Senedd debate on 18 November. The final text confirms the 12.01am start on 21 November.

For Northern owners and developers, the message is clear: if you’re weighing a factory, lab or logistics hub near the border, Flintshire and Wrexham now carry a decade‑long LTT break in law from 21 November 2025. Check the maps, speak to advisers and run the numbers while sites are still available.