Mae’r Bil yn disgrifio ein cynigion ar gyfer treth trafodiadau tir newydd i ddisodli treth dir y dreth stamp o fis Ebrill 2018 yng Nghymru. Fodd bynnag, nid yw’n cynnwys darpariaeth ar gyfer cyfradd uwch o dreth ar gyfer prynu eiddo preswyl ychwanegol, fel sy’n bodoli ar hyn o bryd o dan dreth dir y dreth stamp yng Nghymru a Lloegr a’r dreth trafodiadau tir ac adeiladau yn yr Alban.
The Bill sets out our proposals for a new land transaction tax to replace stamp duty land tax from April 2018 in Wales. It does not, however, include provision for a higher rate of tax on purchases of additional residential properties, which currently exists under both stamp duty land tax in England and Wales and land and buildings transaction tax in Scotland.