They do not need to pay the higher rates on the acquisition of the property as, at the end of 1 April 2020, they only have an interest in one dwelling.
Nid oes angen iddynt dalu'r cyfraddau uwch wrth gaffael yr eiddo oherwydd, ar ddiwedd 1 Ebrill 2020, dim ond mewn un annedd y mae ganddynt fuddiant.