Mae Llywodraeth Cymru wedi ymgynghori'n eang ar gynllun a datblygiad y Dreth Trafodiadau Tir. Mae rhanddeiliaid wedi galw am gysondeb â Threth Dir y Dreth Stamp oni bai bod achos dros wella effeithlonrwydd ac effeithiolrwydd, neu fynd i’r afael ag anghenion a blaenoriaethau sy’n unigryw i Gymru. Dyma'r trywydd y mae’r bil yn ei ddilyn – ni fydd unrhyw newid dim ond er mwyn newid.
The Welsh Government has engaged widely about the design and development of land transaction tax – stakeholders have asked for consistency with stamp duty land tax unless there is a case for improving efficiency and effectiveness or to address unique Welsh needs and priorities. The bill takes this approach – there will be no change for change’s sake.