Bydd cyfraddau a bandiau y Dreth Trafodiadau Tir yn cael eu pennu drwy is-ddeddfwriaeth tua mis Ebrill 2018, er mwyn adlewyrchu’r economi a’r farchnad eiddo y pryd hynny. Bydd papur ymchwil yn cael ei gyhoeddi cyn hir a fydd yn rhoi mwy o gefndir cyfraddau a bandiau’r Dreth Dir y Dreth Stamp bresennol yng Nghymru a Lloegr a'r Dreth Trafodiadau Tir ac Adeiladau yn yr Alban. Bydd y papur hefyd yn trafod y materion y bydd angen eu hystyried yng Nghymru, gan gynnwys y cyd-destun economaidd ehangach, wrth bennu cyfraddau a bandiau’r Dreth Trafodiadau Tir.
Rates and bands for land transaction tax will be set through secondary legislation closer to April 2018, in order to reflect the economy and property market at that time. A research paper, which provides wider context about rates and bands for the current stamp duty land tax in England and Wales and land building transaction tax in Scotland, will be published shortly. It will also set out the issues which will need to be taken into account in Wales, including the wider economic context, when setting land transaction tax rates and bands.