In the event that the beneficiary would not be liable to the LTT higher rates, had they acquired the dwelling in their own right then the trustees likewise will not need to pay the LTT higher rates.
Pe na bai'r buddiolwr yn atebol am dalu cyfraddau uwch TTT pe bai wedi caffael yr annedd yn ei hawl ei hun, yna, ni fyddai angen i'r ymddiriedolwyr ychwaith dalu'r cyfraddau uwch.