Mae’r themâu yr edrychwyd arnynt yn cynnwys gwahanol nodweddion busnesau sy’n derbyn Rhyddhad Ardrethi Busnesau Bach; cymariaethau rhwng busnesau sy’n ymgymryd â gwahanol weithgareddau sy’n derbyn unrhyw fath o ryddhad ardrethi busnes, a chanfyddiadau ymhlith busnesau bach a chanolig yn gyffredinol. Roedd y canfyddiadau’n dangos bod mwyafrif y busnesau a holwyd o blaid y cynlluniau rhyddhad ardrethi, yn enwedig er mwyn sicrhau bod busnesau mewn cymunedau difreintiedig a chymunedau gwledig yn goroesi.
Themes explored include the different characteristics of businesses that receive Small Business Rates Relief; comparisons between businesses undertaking different activities receiving any form of business rates relief and perceptions among small and medium sized businesses overall. The perceptions revealed that the majority of businesses surveyed were in favour of the rates relief schemes, particularly for ensuring businesses in deprived and rural communities survive.