Mae adeiladau toiledau cyhoeddus  sy'n sefyll ar eu pennau eu hunain yng Nghymru a Lloegr yn cael eu hasesu at ddibenion ardrethu annomestig yn yr un ffordd ag eiddo annomestig eraill.
Standalone public toilet buildings in England and Wales are currently assessed for non-domestic rating purposes in the same way as other non-domestic properties.