The report can be found here: Land Transaction Tax Higher Residential Rates: proposals to amend the refund and exception rules | GOV.WALES
Mae’r adroddiad ar gael yma: Cyfraddau Preswyl Uwch y Dreth Trafodiadau Tir: cynnig i newid y rheolau ynglyn ag ad-dalu ac eithrio | LLYW.CYMRU