From 27 July 2020 until 31 June 2021, this changed to 0%, whereas for residential transactions at the higher rates, the component of tax due on this band was unchanged at 6.5%.
Rhwng 27 Gorffennaf 2020 a 31 Mehefin 2021, newidiodd hyn i 0%, ond ar gyfer trafodiadau preswyl ar y cyfraddau uwch, roedd y gydran dreth oedd yn ddyledus ar y band hwn yn ddigyfnewid ar 6.5%.