{"id":"bed56fe8-0d85-4c80-bddc-9a873bcc599f","first_published_at":"2025-09-29T06:00:00.000Z","published_revision":{"id":"7bc237c0-3c36-4026-9fce-277bee8c1f38","revision_index":16,"previous_revision_id":"1a419c48-3dce-488f-b2f2-c75e73645313","created_at":"2026-10-20T12:23:41.108Z","updated_at":"2026-10-28T15:42:53.093Z","approved_at":"2026-10-28T15:42:53.088Z","publish_at":"2026-10-29T09:30:00.000Z","metadata":[{"language":"cy-GB","title":"Ystadegau'r Dreth Trafodiadau Tir, yn ôl math o drafodiad, disgrifiad o’r trafodiad, mesur a dyddiad dod i rym","summary":"Ar 1 Ebrill 2018, cafodd Treth Dir y Dreth Stamp ei disodli gan y Dreth Trafodiadau Tir (TTT) ar eiddo preswyl ac amhreswyl a buddiannau tir sy’n cael eu prynu yng Nghymru. Mae cyfraddau treth a bandiau treth TTT yn amrywio yn ôl  y math o drafodiad.    \r\n\r\nRhaid i drethdalwyr hysbysu’r Awdurdod am bob trafodiad tir sydd â gwerth uwch na £40,000. Ceir amgylchiadau hefyd lle nad yw rhai trafodiadau les penodol yn hysbysadwy os ydynt yn para am lai na 7 mlynedd. Wrth ffeilio ffurflen TTT, bydd gan y sefydliad sy'n talu'r ffurflen dreth 30 diwrnod ar ôl y dyddiad dod i rym i gyflwyno a thalu'r ffurflen.    \r\n\r\nMae'r set ddata hon yn cynnwys amcangyfrifon o drafodiadau hysbysiad TTT a dderbyniwyd gan yr Awdurdod erbyn cau'r trydydd ddydd Llun o fis y cyhoeddiad.\r\n\r\n Mae'r set ddata’n cynnwys dadansoddiad yn ôl:  \r\n- math o drafodiad: preswyl (gan gynnwys is-gategorïau ar gyfer trafodiadau prif gyfradd a chyfradd uwch), amhreswyl  \r\n- disgrifiad o’r trafodiad: trawsgludiad / trosglwyddo perchenogaeth, caniatáu les newydd, aseinio les  \r\n- mesur: nifer y trafodiadau, treth sy'n ddyledus, gwerth yr eiddo a drethwyd   \r\n- dyddiad y daw i rym (mis, chwarter a blwyddyn ariannol). Pan fydd rhan o chwarteri a blynyddoedd yn cael ei dangos, caiff y rhain eu nodi gyda'r ôl-ddodiad \"hyd yn hyn\".    \r\n\r\nAr gyfer rhai trafodiadau ni allwn ddarparu unrhyw fanylion heblaw cyfanswm y dreth sy'n ddyledus yn y flwyddyn, gan fod perygl o ddatgelu manylion y trafodiadau unigol. Felly, mae trafodiadau hyn wedi'u hepgor o bob dadansoddiadau a chânt eu crynhoi yma yn y set data \"Ystadegau'r Dreth Trafodiadau Tir ar gyfanswm y dreth sy'n ddyledus, gan gynnwys trafodiadau sydd â manylion cyfyngedig (er mwyn sicrhau cyfrinachedd)\".","collection":"Mae'r ystadegau hyn wedi'u crynhoi o'r dychweliadau Treth Trafodiadau Tir unigol a gyflwynwyd i'r Awdurdod gan drethdalwyr, sydd wedyn wedi'u dadansoddi i mewn i dimensiynau gwahanol.","quality":"Gweler y dolenni.\r\n\r\nMae ystadegau Treth Trafodiadau Tir yn cael eu diwygio'n rheolaidd ac mae'r gwerthoedd ar gyfer y cyfnod diweddaraf yn rhai dros dro. Wrth ffeilio ffurflen TTT, bydd gan y sefydliad sy'n talu'r ffurflen dreth 30 diwrnod ar ôl y ‘dyddiad dod i rym’ i gyflwyno a thalu'r ffurflen. Y dyddiad dod i rym yw’r dyddiad pan fydd y dreth yn dod yn daladwy, fel arfer pan fydd trafodiad ar eiddo yn cael ei gwblhau. Felly, mae'n debygol y caiff trafodiadau TTT sy'n ymwneud â'r mis diweddaraf eu ffeilio yn ystod y mis canlynol. Gweler y dolenni am ddadansoddiad o’r diwygiadau hyn. \r\n\r\nGall y gwerthoedd ar gyfer cyfnodau cynharach gael eu diwygio am nifer o flynyddoedd. Gellir diwygio trafodiadau am amryw o resymau ac mae'r ystadegau'n cael eu diwygio bob mis er mwyn adlewyrchu newidiadau i drafodiadau. Bydd hyn, yn enwedig, o ganlyniad i ad-daliadau cyfraddau uwch. Pan fydd ad-daliad TTT preswyl cyfraddau uwch yn cael ei hawlio, mae'r trafodiad gwreiddiol yn cael ei ddiwygio i drafodiad TTT preswyl prif gyfradd. Mae gan y trethdalwr hyd at dair blynedd i werthu ei brif breswylfa flaenorol a hawlio ad-daliad.\r\n\r\nDylid cymryd gofal gydag unrhyw gymariaethau dros amser sy'n cynnwys data ar gyfer gwanwyn 2020 i’r haf 2021. Mae hyn oherwydd pandemig y coronafeirws (COVID-19) a newidiadau i gyfraddau Treth Trafodiadau Tir. O ganlyniad i’r clo cenedlaethol ar 23 Mawrth 2020, caewyd y farchnad dai gan mwyaf o'r dyddiad hwn tan 22 Mehefin 2020 pan ailagorodd yn rhannol. Ailagorwyd y farchnad yn llawnach ar 27 Gorffennaf, i gyd-fynd â newid yng nghyfraddau’r Dreth Trafodiadau Tir sy’n weithredol hyd at 30 Mehefin 2021. Mae tystiolaeth y gallai rhai prynwyr fod wedi symud eu trafodiadau ymlaen i fis Mehefin 2021 er mwyn elwa ar y gostyngiad treth dros dro.\r\n\r\nRoedd rhai newidiadau i gyfraddau Treth Trafodiadau Tir yn weithredol o 22 Rhagfyr 2020. Effeithiwyd ar trafodiadau amhreswyl a thrafodiadau preswyl cyfraddau uwch.\r\n\r\nNewidwyd y prif gyfraddau a bandiau preswyl o 10 Hydref 2022. \r\n\r\nNewidwyd y gyfraddau uwch preswyl ar gyfer pob bandiau o 11 Rhagfyr 2024.\r\n\r\nGellir darllen gwybodaeth am yr holl newidiadau hyn i gyfraddau Treth Trafodiadau Tir yn:\r\n\r\n[Newidiadau i drothwy cyfradd sero y Dreth Trafodiadau Tir](https://www.llyw.cymru/newidiadau-i-drothwy-cyfradd-sero-y-dreth-trafodiadau-tir) \r\n\r\n[Y Dreth Trafodiadau Tir – ymestyn cyfnod y gostyngiad dros dro yn y dreth](https://www.llyw.cymru/datganiad-ysgrifenedig-y-dreth-trafodiadau-tir-ymestyn-cyfnod-y-gostyngiad-dros-dro-yn-y-dreth) \r\n\r\n[Newidiadau i gyfraddau a bandiau Treth Trafodiadau Tir](https://www.llyw.cymru/newidiadau-i-gyfraddau-bandiau-treth-trafodiadau-tir-rhagfyr-2020)\r\n\r\n[Newidiadau i brif gyfraddau a bandiau preswyl y Dreth Trafodiadau Tir](https://www.llyw.cymru/newidiadau-cyfraddau-a-bandiau-treth-trafodiad-tir-hydref-2022)   \r\n\r\n[Newidiadau i gyfraddau preswyl y Dreth Trafodiadau Tir](https://www.llyw.cymru/newidiadau-cyllideb-ddrafft-llywodraeth-cymru-ir-dreth-trafodiadau-tir-ar-dreth-gwarediadau) ","rounding_description":"Caiff y gwerthoedd yn y set ddata hon eu talgrynnu i'r 10 trafodiad agosaf, i’r £0.1 miliwn agosaf o ran treth sy’n ddyledus, ac i’r £1 miliwn agosaf ar gyfer gwerth yr eiddo sy'n cael ei drethu.","reason":"Data newydd / diwygiedig"},{"language":"en-GB","title":"Land Transaction Tax statistics, by transaction type, transaction description, measure and effective date","summary":"From 1 April 2018, LTT replaced Stamp Duty Land Tax (SDLT) on residential and non-residential property and land interests purchased in Wales. The tax rates and tax bands for LTT vary depending on the type of transaction.     \r\n\r\nTaxpayers must notify the WRA of all land transactions with a value above £40,000. There are also circumstances where certain lease transactions are not notifiable if they are less than 7 years in duration. When filing an LTT return, the organisation paying the return has 30 days after the effective date to submit and pay the return.     \r\n\r\nThis dataset includes estimates of LTT notifiable transactions received by the WRA by the close of the third Monday of the publication month.     \r\n\r\nThe dataset includes a breakdown by:  \r\n- transaction type: residential (including sub-categories for main rate and higher rate transactions), non-residential  \r\n- transaction description: conveyance / transfer of ownership, granting a new lease, assignment of lease  \r\n- measure: number of transactions, tax due, value of property taxed  \r\n- effective date (month, quarter and financial year). Where part quarters and years are shown, these are marked with the suffix \"to date\".    \r\n\r\nFor some transactions we are unable to provide any detail other than the total tax due figure in the year, as there is a risk of revealing details of the individual transactions. Therefore, these transactions are omitted from all breakdowns and instead summarised in the dataset \"Land Transaction Tax statistics on total tax due, including transactions with restricted detail (to protect confidentiality)\".","collection":"These statistics are aggregated from the individual LTT returns submitted to the WRA by taxpayers, which are then broken down into different dimensions.","quality":"See weblinks.\r\n\r\nLand Transaction Tax statistics are regularly revised and the values for the latest period are provisional. When filing a LTT return, the organisation paying the return has 30 days after the ‘effective date’ to submit and pay the return. The effective date is when the tax becomes liable to be paid, usually when a transaction is completed on a property. Additional LTT transactions relating to the most recent month are therefore likely to be filed during the following month. See weblinks for analysis of these revisions.   \r\n\r\nValues for earlier periods are subject to revisions for several years. Transactions can be amended for a variety of reasons and the statistics are revised each month to reflect amendments to transactions. In particular, this will be due to higher rate refunds. When a refund for higher rates residential LTT is claimed, the original transaction is amended to a main rate residential LTT transaction. The taxpayer has up to three years to sell their previous main residence and claim a refund.\r\n\r\nCare should be taken with any comparisons over time which involve data from spring 2020 to summer 2021. This is due to the coronavirus (COVID-19) pandemic and changes to LTT rates. A national lockdown on 23 March 2020 resulted in the housing market being mainly closed from this date until 22 June 2020 when it partially re-opened. The market was re-opened more fully on 27 July, to coincide with a change in LTT rates effective until 30 June 2021. There is evidence some purchasers may have brought their transactions forward to June 2021 to benefit from the temporary tax reduction.\r\n\r\nThere were some changes to LTT rates effective from 22 December 2020. Non-residential transactions and higher rates residential transactions were affected.\r\n\r\nThe main residential rates and bands changed from 10 October 2022. \r\n\r\nThe higher residential rates changed for all bands from 11 December 2024.\r\n\r\nInformation on all these changes to LTT rates can be read at:\r\n\r\n[Changes to Land Transaction Tax nil rate threshold](https://www.gov.wales/changes-land-transaction-tax-nil-rate-threshold) \r\n\r\n[Land Transaction Tax – extension of the temporary tax reduction period](https://www.gov.wales/written-statement-land-transaction-tax-extension-temporary-tax-reduction-period)\r\n\r\n[Changes to the rates and bands of Land Transaction Tax](https://www.gov.wales/changes-rates-and-bands-land-transaction-tax-december-2020)\r\n\r\n[Changes to main residential rates and bands for Land Transaction Tax](https://www.gov.wales/changes-rates-and-bands-land-transaction-tax-october-2022) \r\n\r\n[Changes to higher residential rates for Land Transaction Tax](https://www.gov.wales/welsh-government-draft-budget-changes-land-transaction-tax-and-landfill-disposals-tax)","rounding_description":"Values in this dataset are rounded to the nearest 10 transactions, nearest £0.1 million tax due, and nearest £1 million for the value of property taxed.","reason":"New / revised data"}],"rounding_applied":true,"update_frequency":{"date":{"day":"20","year":"2026","month":"11"},"update_type":"update"},"designation":"accredited","coverage_start_date":"2018-04-01","coverage_end_date":"2027-03-31","related_links":[{"id":"G0qHW","url":"https://www.llyw.cymru/ystadegaur-dreth-trafodiadau-tir","created_at":"2025-09-25T11:33:16.243Z","label_en":"Land Transaction Tax statistics","label_cy":"Ystadegau'r Dreth Trafodiadau Tir"},{"id":"hs1zt","url":"https://www.llyw.cymru/gwybodaeth-am-ansawdd-ystadegaur-dreth-trafodiadau-tir","created_at":"2025-09-25T13:46:17.454Z","label_en":"Quality information: Land Transaction Tax statistics","label_cy":"Gwybodaeth am ansawdd: Ystadegau'r Dreth Trafodiadau Tir"},{"id":"8EG5Y","url":"https://www.llyw.cymru/rhestr-termau-ystadegaur-dreth-trafodiadau-tir","created_at":"2025-09-25T13:46:26.875Z","label_en":"Glossary: Land Transaction Tax statistics","label_cy":"Rhestr termau: Ystadegau'r Dreth Trafodiadau Tir"}],"providers":[{"id":"5835d9d5-4e12-40a6-9e1e-5f59d25aec03","group_id":"23ad7e8b-f790-4794-b24a-b6ba5a1b605b","revision_id":"7bc237c0-3c36-4026-9fce-277bee8c1f38","language":"cy-gb","provider_id":"46b66fc0-c5c0-4134-acd3-dcf3b06f0572","provider_name":"Awdurdod Cyllid Cymru","source_id":"b01058a7-b892-4e8d-811d-27bc9697fffc","source_name":"Ffurflenni treth trafodiadau tir","created_at":"2026-10-20T12:23:41.108Z"},{"id":"f6512caa-f32b-4d22-af9e-eea81e5958ac","group_id":"23ad7e8b-f790-4794-b24a-b6ba5a1b605b","revision_id":"7bc237c0-3c36-4026-9fce-277bee8c1f38","language":"en-gb","provider_id":"46b66fc0-c5c0-4134-acd3-dcf3b06f0572","provider_name":"Welsh Revenue Authority","source_id":"b01058a7-b892-4e8d-811d-27bc9697fffc","source_name":"Land transaction tax returns","created_at":"2026-10-20T12:23:41.108Z"}],"topics":[{"id":32,"path":"32","name_en":"Finance and tax","name_cy":"Cyllid a threth"},{"id":35,"path":"32.35","name_en":"Land transaction tax","name_cy":"Treth trafodiadau tir"}]},"publisher":{"group":{"id":"806bcd79-6bae-4100-b455-d68c68318e6a","name":"WRA","email":"data@wra.gov.wales"},"organisation":{"id":"51326112-33c1-4bdf-b51f-76f630ef4c48","name":"Welsh Revenue Authority"}}}