The consideration other than rent is taxed as though the 1% band applied to consideration from not less than £0 to not more than £250,000.
Mae’r gydnabyddiaeth ar wahân i rent yn cael ei threthu fel pe bai’r band 1%, yn berthnasol i gydnabyddiaeth o ddim llai na £0 i ddim mwy na £250,000.