Mae’r ymgynghoriad hwn yn rhan o adolygiad o’r ddeddfwriaeth bresennol ar drethi lleol. Fel rhan o’r ymgynghoriad, ystyriwyd y pwerau disgresiwn a roddwyd i awdurdodau lleol i gymhwyso premiymau’r dreth gyngor i ail gartrefi ac eiddo gwag hirdymor, a’r meini prawf a’r trothwyon a ddefnyddiwyd i ddosbarthu llety hunanddarpar (llety gwyliau masnachol) fel eiddo annomestig.
This consultation forms part of a review of the current local tax legislation and considered the discretionary powers given to local authorities to apply council tax premiums to second homes and long-term empty properties, and the criteria and thresholds used to classify self-catering accommodation (commercial holiday lets) as non-domestic properties.