Mae’r gyfradd uwch ar gyfer eiddo ychwanegol, sef 3% ar hyn o bryd, yn agwedd newydd ar dreth dir y dreth stamp nad yw wedi bod mewn effaith ond ers 1 Ebrill eleni. Rydym yn awyddus i wybod beth yw barn pobl o ran a ddylai hefyd fod yn agwedd ar y dreth trafodiadau tir yng Nghymru o fis Ebrill 2018. Felly, dros yr haf aethom ati i gyhoeddi Papur y Trysorlys a chynnal arolwg technegol o sut y gellid gweithredu a chymhwyso’r darpariaethau cyfradd uwch. Mae’r ymatebion i’r arolwg technegol a Phapur y Trysorlys yn cael eu cyhoeddi heddiw.
The higher rate for additional properties, which currently stands at 3%, is a new aspect of stamp duty land tax and only came into effect on 1 April this year. To help us better understand people’s views about whether it should also be a feature of land transaction tax in Wales from April 2018, we published a Treasury Paper and undertook a technical survey on the operation and application of the higher rate provisions over the summer. The responses to the technical survey and Treasury Paper are published today.