As she already owns a major interest in a dwelling worth £40,000 or more the higher rates apply to the acquisition of the buy-to-let property.
Gan ei bod eisoes yn berchen ar brif fuddiant mewn eiddo gwerth £40,000 neu ragor, mae'r cyfraddau uwch yn gymwys i gaffael yr eiddo prynu-i'w-osod.