Transactions below £400,000 have been split into two categories based on the nil rate threshold for main rates transactions that was in place at the relevant times in the past five years.
Bydd trafodiadau cyfraddau uwch gyda gwerth rhwng £180,001 a £400,000 yn dal i gael eu cynnwys yn y band ‘uwchben y trothwy cyfradd sero, hyd at a chan gynnwys £400,000’.