As her interest in the holiday home is worth less than £40,000 her acquisition of her main residence is not liable to the higher rates and will be assessed to the main rates and bands.
Gan fod ei buddiant yn y tŷ gwyliau'n werth llai na £40,000, nid yw'n atebol am dalu'r cyfraddau uwch wrth gaffael ei phrif gartref a bydd yn cael ei hasesu ar sail y prif gyfraddau a bandiau.