Obligations under LTT are to be met by the buyer, or the deemed buyer, that is the person, or persons, who are acquiring the chargeable interest.
Rhaid i'r prynwr, neu’r prynwr tybiannol, sef yr unigolyn neu'r unigolion y mae’r buddiant trethadwy yn dod i’w ran/rhan, fodloni rhwymedigaethau’r Dreth Trafodiadau Tir.