MDR had been introduced into SDLT in 2011, with the aim of reducing a potential barrier to investment in residential property, and to promote private rented sector (PRS) housing supply.
Cyflwynwyd MDR i TDDS yn 2011, gyda'r nod o leihau rhwystr posibl i fuddsoddi mewn eiddo preswyl, a hyrwyddo cyflenwad tai y sector rhentu preifat.