An apportionment of £216,000 and £54,000 (a total of £270,000) would be just and reasonable as it reflects the 80/20 split of the open market value of the land in Wales and in England.
Y ffracsiwn perthnasol o’r rhaniad teg a rhesymol yw 1/5, felly mae’r Dreth Trafodiadau Tir mewn cysylltiad â’r eiddo preswyl yn £250 (£1,000 X 1/5 = £250).