Yn dilyn proses dendro agored, penodwyd Alma Economics ym mis Mawrth 2022 i gynnal yr adolygiad annibynnol. Bellach, mae’r adolygiad wedi dod i ben, ac mae ei adroddiad yn cael ei gyhoeddi heddiw, 15 Chwefror 2023. Canolbwyntiodd gwmpas yr adolygiad ar newidiadau sylweddol a wnaed i’r ddeddfwriaeth o gymharu â’r dreth flaenorol (treth dir y dreth stamp) er mwyn sicrhau bod y newidiadau hynny’n briodol i Gymru, ac yn dal i fod. Roedd yn cynnwys y canlynol:Y newidiadau a wnaed i’r Dreth Trafodiadau Tir (o gymharu â threth dir y dreth stamp) ac a ydynt wedi cyflawni gwelliannauA yw’r newidiadau’n gwneud y ddeddfwriaeth yn fwy priodol i Gymru ai peidioNodi cyfleoedd i wneud gwelliannauYstyried materion ymarferol o ran gweithreduEffaith absenoldeb y rhyddhad i brynwyr tro cyntaf yng Nghymru ar fynediad at berchnogaeth tai
Following an open tendering process, Alma Economics was appointed in March 2022 to conduct the independent review. The review has now concluded, and its report is published today, 15 February 2023. The scope of the review focused on significant changes made to the legislation compared to the predecessor tax (stamp duty land tax (SDLT)) to ensure those changes were, and still are, appropriate for Wales and included:The changes made to LTT (compared to SDLT) and if they have delivered improvementsWhether the changes make the legislation more appropriate for WalesIdentifying opportunities for improvementConsidering operational practicalitiesThe impact of the absence of first-time buyers relief in Wales on access to home ownership