However, where those VAT conditions are not met and VAT is payable, that amount of VAT paid will be chargeable consideration.
Fodd bynnag, os nad yw’r amodau TAW hynny'n cael eu bodloni a bod angen talu TAW, bydd y swm hwnnw o dreth ar werth a delir yn gydnabyddiaeth drethadwy.