Rydym wedi gweld diddordeb cynyddol o ran deall sut a phryd y mae cyfraddau preswyl uwch yn berthnasol i TTT. Pan fyddant yn berthnasol, mae canran ychwanegol o'r pris prynu yn rhan o'r dreth. Roedd y ganran ychwanegol yn 3% ychwanegol ar y prif gyfraddau preswyl. Ar 27 Gorffennaf 2020, cynhyddwyd trothwy cychwynnol y prif gyfraddau dros dro i £250,000 hyd at 31 Mawrth 2021. Fodd bynnag, nid yw'r newid hwn yn berthnasol i drafodiadau cyfraddau preswyl uwch. Mae hyn felly wedi cynyddu'r gyfradd ychwanegol o rhwng 3% a 4%, yn dibynnu ar werth yr eiddo.
We’ve seen increasing interest in understanding how and when higher residential rates apply to LTT. When they do apply, an additional percentage of the purchase price is part of the tax. The additional percentage was effectively an additional 3% on the main residential rates. On 27 July 2020, the main rates starting threshold was temporarily increased to £250,000 until 31 March 2021. However, this change does not apply to higher residential rates transactions. This has effectively increased the additional rate to between 3% and 4%, depending on the value of the property.