Certain transactions made in connection with the ending of a marriage, or a civil partnership formed under the Civil Partnership Act 2004, are exempt from LTT.
Mae rhai trafodiadau a wneir mewn cysylltiad â dod â phriodas, neu bartneriaeth sifil a ffurfiwyd o dan Ddeddf Partneriaeth Sifil 2004, i ben, wedi'u heithrio rhag y Ddeddf Trafodiadau Tir.