Bydd yr haen gyntaf o ryddhad yn gymwys i fanwerthwyr y stryd fawr sydd â gwerth ardrethol rhwng £6,001 a £12,000 sydd eisoes yn cael naill ai rhyddhad ardrethi busnesau bach (SBRR) neu ryddhad ardrethi trosiannol. Byddant yn cael gostyngiad yn eu bil ardrethi o £500, neu os yw eu Bil yn llai na £500, bydd yn gostwng i ddim.
The first tier of relief will apply to high street retailers with a rateable value of between £6,001 and £12,000 who are already receiving either small business rates relief (SBRR) or transitional rates relief. They will receive a reduction in their rates bill of £500 or, if their bill is less than £500, it will be reduced to nil.