Bydd hyn yn caniatáu i ryddhad gael ei dargedu'n fwy effeithiol i gefnogi busnesau bach a lleol ac yn rhyddhau £7m i'w ail-fuddsoddi mewn busnesau bach.
This will allow relief to be targeted more effectively to support small and local businesses and release £7m every year to be re-invested to support small businesses.