Step 6 Multiply the total higher rates tax (calculated at step 2) by the percentage of the consideration which is to be charged at higher rates (calculated at step 4).
Cam 6 Lluoswch gyfanswm y dreth ar y cyfraddau uwch (cyfanswm wedi’i gyfrifo yng ngham 2) â chanran y gydnabyddiaeth sydd i’w chodi ar y cyfraddau uwch (cyfanswm wedi’i gyfrifo yng ngham 4).