In some multiple-dwelling transactions, classed as ‘mixed-use’ (involving a mixture of both residential and commercial elements), LTT is charged at the main rates.
Mewn rhai trafodiadau anheddau lluosog, a ystyrir yn drafodiadau 'defnydd cymysg' (sy'n cynnwys cymysgedd o elfennau preswyl a masnachol), codir TTT ar y prif gyfraddau.