In this case, it is therefore safer to focus on the increase in tax across all residential transactions if making the comparisons above (namely, the 17% figure).
Yn yr achos hwn, felly mae'n fwy diogel canolbwyntio ar y cynnydd mewn treth ar draws yr holl drafodiadau preswyl wrth wneud y cymariaethau uchod (sef, y ffigur o 17%).