Once 3 years have passed after the sale of the former only or main residence, the exception rule expires and they must pay the LTT higher residential rates on the new purchase.
Unwaith y bydd tair blynedd wedi mynd heibio ers gwerthu'r unig neu'r brif gyn breswylfa, daw'r rheol eithrio i ben a rhaid iddo dalu cyfraddau preswyl uwch TTT ar y pryniant newydd.