Mae cyfraddau uwch yn berthnasol i unrhyw gwmni neu sefydliad sy'n prynu eiddo preswyl at unrhyw ddiben. Er enghraifft, cwmnïau sy'n prynu eiddo at ddibenion gosod, neu i’w hailddatblygu.
Higher rates applies to any company or organisation purchasing residential property for any purpose. For example, companies buying property for letting purposes, or for redevelopment.