However, because SDLT will have already been charged on the rent to that date of the grant of the new lease, LTT is charged only on any increase in rent.
Fodd bynnag, gan y bydd TDDS eisoes wedi cael ei chodi ar y rhent hyd at ddyddiad rhoi’r les newydd, dim ond ar unrhyw gynnydd yn y rhent y codir TTT.