Ar hyn o bryd, codir cyfraddau preswyl uwch TTT ar drafodiadau, gan gynnwys pryniant annedd neu anheddau sy'n costio £40,000 neu ragor, pan fydd y prynwr tŷ yn berchen ar fuddiant mewn un neu ragor o anheddau eraill sy'n werth mwy na £40,000. Gall ad-daliadau ac eithriadau fod yn gymwys, ond dim ond am hyd at dair blynedd o ddyddiad prynu'r cartref newydd.
Currently, LTT higher residential rates are charged on transactions including the purchase of a dwelling or dwellings costing £40,000 or more, when the homebuyer owns an interest in one or more other dwelling worth more than £40,000. Refunds and exceptions can apply, but only for up to 3 years from the date of the new purchase.