Mae cyfraddau uwch yn berthnasol i bob unigolyn sy'n prynu eiddo na fydd yn brif breswylfa iddynt, gan gynnwys:eiddo preswyl nad yw'n cael ei ddefnyddio gan y perchennog fel ei brif breswylfa - gallai hyn gynnwys, er enghraifft, breswylfa a ddefnyddir ar gyfer penwythnosau, ar gyfer gwyliau, ar sail dymhorol neu yn ystod yr wythnos waith er mwyn hwyluso’r daith i fan gwaithcartrefi a brynir at ddibenion rhentu i bobl eraill at ddefnydd byrdymor a hirdymor  - gallai hyn gynnwys gosod preswyl neu osod ar gyfer gwyliau, gyda'r olaf o bosibl yn cael ei gyfuno â defnydd achlysurol gan y perchennog hefydcartrefi sy’n cael eu caffael ar gyfer perthnasau; er enghraifft, dibynyddion oedrannus, plant neu fyfyrwyrcartrefi a brynir i'w datblygu neu eu hadnewyddu er mwyn eu hailwerthu ymlaen2. Pontio
Higher rates applies to all individuals who buy property that is not to be their main residence, including:residential property that is not used by the owner as their main residence - this might include, for example, a residence used for weekends, for holidays, on a seasonal basis or during the working week to facilitate access to a place of workhomes bought for the purpose of renting to other people for short and long-term use - this might include residential letting or holiday letting, with the latter possibly combined with occasional use by the owner as wellhomes acquired for relatives; for example, elderly dependants, children or studentshomes bought to be developed or renovated for onward resale2. Bridging