It has increased residential property transactions in 2020-21, from that which would otherwise have occurred, and had a positive effect on the housing market.
Yn sgil y gostyngiad, mae trafodiadau eiddo preswyl wedi cynyddu yn 2020-21, o'i gymharu â’r hyn a fyddai wedi digwydd fel arall, ac mae wedi cael effaith gadarnhaol ar y farchnad dai.