The application of the LTT higher rates, for individuals, is dependent upon identifying the interests that the individual holds or is deemed to hold in other dwellings.
Mae rhoi cyfraddau uwch TTT ar waith, ar gyfer unigolion, yn dibynnu ar ba fuddiannau sydd gan yr unigolyn neu y tybir sydd gan yr unigolyn mewn anheddau eraill.