If a court order is granted under 1 of the 4 provisions above after the individual has purchased a new property, it is not possible to claim a repayment for any higher rates tax paid on the purchase.
Os caiff gorchymyn llys ei roi o dan un o’r pedair darpariaeth uchod ar ôl i’r unigolyn brynu eiddo newydd, nid yw’n bosibl hawlio ad-daliad am unrhyw dreth cyfraddau uwch a dalwyd ar y pryniant.