To be qualifying land, land must be situated in a designated special tax site and the land is intended to be used exclusively in a qualifying manner by the buyer.
Er mwyn bod yn dir cymhwysol, rhaid i’r tir fod o fewn safle treth arbennig dynodedig a rhaid i’r prynwr fwriadu iddo gael ei ddefnyddio mewn modd cymhwysol yn unig.