Step 5 Multiply the total main rates tax (calculated at step 1) by the percentage of the consideration which is to be charged at main rates (calculated at step 3).
Cam 5 Lluoswch gyfanswm y dreth ar y brif gyfradd (cyfanswm wedi’i gyfrifo yng ngham 1) â chanran y gydnabyddiaeth sydd i’w chodi ar y prif gyfraddau (cyfanswm wedi’i gyfrifo yng ngham 3).