Mae Llywodraeth Cymru yn cydnabod bod rhai mathau o eiddo hunanddarpar wedi’u cyfyngu gan amodau cynllunio sy’n atal meddiannaeth barhaol fel prif breswylfa rhywun. Cafodd Rheoliadau’r Dreth Gyngor (Eithriadau rhag Symiau Uwch) (Cymru) 2015 eu gwneud i gyd-fynd â chyflwyno’r pwerau dewisol i awdurdodau lleol gymhwyso premiymau’r dreth gyngor ac atal mathau penodedig o ail gartrefi ac anheddau gwag hirdymor rhag gorfod talu premiwm. Mae’r rheoliadau hyn eisoes yn darparu eithriad rhag premiwm y dreth gyngor ar gyfer eiddo a gyfyngir gan amod cynllunio sy’n atal meddiannaeth am gyfnod parhaus o 28 diwrnod o leiaf mewn unrhyw gyfnod o flwyddyn.
The Welsh Government recognises that some self-catering properties are restricted by planning conditions preventing permanent occupation as someone’s main residence. The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 were made to accompany the introduction of the discretionary powers for local authorities to apply council tax premiums and prevent specified types of second homes and long-term empty dwellings from being charged a premium.  These regulations already provide for an exception from a council tax premium for properties restricted by a planning condition preventing occupation for a continuous period of at least 28 days in any one‑year period.