Consideration given by a tenant to a landlord for the grant of a lease will be chargeable to LTT as a premium, unless it is by way of rent (or otherwise exempt from charge).
Bydd cydnabyddiaeth a roddir gan denant i landlord am roi les yn drethadwy o dan y Dreth Trafodiadau Tir fel premiwm, oni bai ei fod ar ffurf rhent (neu fel arall os yw’n esempt rhag treth).