Fodd bynnag, mae'n bwysig parhau i sicrhau bod y gostyngiadau treth dros dro hyn yn parhau wedi’u targedu, ac ni fyddant yn berthnasol i'r rheini sy'n prynu eiddo sy'n agored i gyfraddau preswyl uwch y dreth trafodiadau tir. Nid yw’r cyfraddau a’r trothwyon ar gyfer prynwyr eiddo preswyl sydd wedi’i gaffael fel buddsoddiad neu fel ail gartref wedi newid.
However, it is important to continue to ensure that these temporary tax reductions remain targeted, and they will not apply to those buying property that is liable to the higher residential rates of LTT.  The rates and thresholds for buyers of residential property acquired as an investment or as a second home remain unchanged.