Therefore, payments made to acquire or remove a right of way or easement that benefits a building that’s used or is suitable for use as a dwelling will be liable to the residential rates of LTT.
Felly, bydd taliadau a wneir i gaffael neu ddileu hawl tramwy neu hawddfraint sydd o fudd i adeilad a ddefnyddir neu sy'n addas i'w ddefnyddio fel annedd yn agored i gyfraddau preswyl y TTT.