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

Dosrannu teg a rhesymol

174.Pan roddir cydnabyddiaeth mewn cytundeb sy’n cynnwys mwy nag un trafodiad tir neu drafodiad tir a mater arall, mae paragraff 4 yn darparu bod y gydnabyddiaeth honno i’w dosrannu i’r trafodiad tir perthnasol (neu i bob un ohonynt) ar sail deg a rhesymol, a chaiff treth trafodiadau tir ei hasesu ar sail gwerth y gydnabyddiaeth a ddosrennir yn y fath fodd. Byddai hynny’n berthnasol, er enghraifft:

  • pan fo prynwr yn talu am y tir a’r adeilad ac yn talu swm arall am eitemau cludadwy (megis nwyddau gwynion, llenni etc.); a

  • pan fo contract yn cwmpasu gwerthiant tir a chytundeb i godi adeiladau ar y tir.

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