Where both a premium and rent are payable for the grant of a lease, the tax due on the 2 elements of consideration will be calculated separately and added together to determine the total LTT payable.
Sefydlir y swm uchaf o rent perthnasol o ran rhoi ac aseinio les, heb gyfeirio at sefyllfaoedd lle bydd dwy les neu gyfnodau ffurflenni treth yn gorgyffwrdd, a rhoddir credyd i ostwng y gorgyffwrdd.