In a sale and leaseback scenario an amount of LTT should be payable by the buyer (Y Ltd) but the leaseback element is relieved from charge.
Mewn sefyllfa gwerthu ac adlesu, dylai’r prynwr (Y Cyf) dalu swm o Dreth Trafodiadau Tir, ond mae’r elfen adlesu’n cael ei rhyddhau rhag talu treth.