This is due to LTT rate changes introduced in July 2020 and December 2020, explained in the following section ‘ Effects of coronavirus (COVID-19) and changes to LTT rates ’.
Er mwyn deall y tueddiadau hyn, dylai defnyddwyr gyfeirio at adran ‘ Effeithiau coronafeirws (COVID-19) a’r newid yng nghyfradd y Dreth Trafodiadau Tir ar 27 Gorffennaf 2020 ’ y datganiad hwn.