Bydd yr ail haen o ryddhad yn gymwys i fanwerthwyr cymwys y stryd fawr sydd â gwerth ardrethol rhwng £12,001 a £50,000 sy'n gweld cynnydd yn eu hardrethi o 1 Ebrill. Bydd y talwyr ardrethi hyn yn cael gostyngiad yn eu bil ardrethi o £1,500.
The second tier of relief will apply to eligible high street retailers with a rateable value of between £12,001 and £50,000 which are experiencing a rates increase from April 1. These ratepayers will receive a reduction in their rates bill of £1,500.