Bydd cyfradd uwch o dreth yn cael ei chodi ar brynwyr eiddo preswyl ychwanegol. Bydd hyn yn golygu 3% arall ar ben y brif gyfradd breswyl ym mhob band, sydd yr un fath yn union â'r system treth dir y dreth stamp bresennol.
For people buying an additional residential property, the higher rate of tax will be levied – an additional 3% on top of the main residential rate in each band; this is the same as under the current stamp duty land tax regime.