Their land transactions and their ownership of dwellings for the purposes of the LTT higher rates, are disconnected from their parent’s acquisitions and ownership of interests in dwellings.
Bydd trafodiadau tir a pherchnogaeth anheddau'r plentyn at ddibenion cyfraddau uwch TTT yn cael eu datgysylltu oddi wrth gaffaeliadau ei rieni a'u perchnogaeth hwythau ar fuddiannau mewn anheddau.