Ers i'r Ddeddf gael ei phasio yn 2017, mae amgylchiadau andwyol newydd wedi codi sy'n achosi anawsterau i brynwyr a gwerthwyr tai, o dan amgylchiadau penodedig, o ran y rheolau ad-dalu ac eithrio ar gyfer cyfraddau preswyl uwch TTT.
Since the LTTA was passed in 2017, new adverse circumstances have arisen that cause homebuyers and sellers, in some specific circumstances, difficulties with regard to the land transaction tax (LTT) higher residential rates refund and exception rules.