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Nodiadau Esboniadol i Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Rhent amrywiol neu ansicr

247.Pan fo rhent yn amrywiol neu’n ansicr, mae paragraff 10 yn gymwys. Mae’r rheolau’n darparu bod rhaid i’r prynwr nodi ar y ffurflen dreth a ddychwelir ganddo amcangyfrif o swm y rhent yn ystod 5 mlynedd gyntaf y les. Ar gyfer blynyddoedd dilynol y les (os y’i rhoddwyd am gyfnod o fwy na 5 mlynedd) tybir bod y rhent sy’n daladwy yn cyfateb i’r swm uchaf a delir mewn unrhyw gyfnod o 12 mis yn olynol yn y 5 mlynedd gyntaf. Diystyrir newidiadau mewn rhent o ganlyniad i chwyddiant yn unig.

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