The amount of LTT which applies to the consideration attributable to interests in land other than dwellings (if any) is the amount which would apply in the absence of the relief.
Maint y dreth trafodiadau tir sy'n berthnasol i'r gydnabyddiaeth sydd i'w phriodoli i fuddiannau mewn tir heblaw anheddau (os o gwbl) yw’r swm a fyddai’n berthnasol yn niffyg y rhyddhad.