Felly, bwriadaf gyflwyno deddfwriaeth maes o law a fydd yn caniatáu i drethdalwyr hawlio ad-daliad o'r cyfraddau uwch lle maent yn disodli eu prif breswylfa ac wedi gwerthu eu prif breswylfa flaenorol fwy na thair blynedd ar ôl prynu'r eiddo newydd, os yw amgylchiadau gwirioneddol eithriadol yn ymwneud â materion cladin anniogel yn atal y gwerthiant rhag cael ei gwblhau'n gyflymach.
I therefore intend to bring forward legislation in due course that will allow taxpayers to claim a refund of the higher rates where they are replacing their main residence and have sold their previous main residence more than three years after purchasing the new property, if truly exceptional circumstances related to issues with unsafe cladding prevented the sale being completed more quickly.