Bydd yr haen gyntaf o ryddhad yn gymwys i fanwerthwyr y stryd fawr sydd â gwerth ardrethol rhwng £6,001 a £12,000 sy'n cael naill ai rhyddhad ardrethi i fusnesau bach (SBRR) neu ryddhad ardrethi trosiannol.
The first tier will apply to eligible high street retailers with a rateable value of between £6,001 and £12,000 who are in receipt of either small business rates relief (SBRR) or transitional rates relief.