Amcan Llywodraeth Cymru yw adolygu pa mor effeithiol yw cynlluniau rhyddhad ardrethi annomestig, ac ystyried y ffordd orau i sicrhau cydbwysedd rhwng y refeniw allweddol a godir, ochr yn ochr â helpu busnesau gyda’u hardrethi. Mae’r adroddiad hwn yn helpu i ystyried p’un a yw’r cynllun Rhyddhad Ardrethi Busnesau Bach wedi’i dargedu’n briodol. Fodd bynnag, mae’n amlwg y byddai angen gwneud rhagor o waith i edrych yn fanwl ar brofiadau busnesau sy’n gymwys ar gyfer Rhyddhad Ardrethi Busnesau Bach a’r pwysau ychwanegol y mae busnesau bach yn ei wynebu o ganlyniad i bandemig COVID-19.
The objective of the Welsh Government is to review the effectiveness of non-domestic rates relief schemes, considering how best to balance the vital revenue raised alongside supporting businesses with their rates. This report makes a contribution to the consideration of whether the Small Business Rates Relief scheme is targeted appropriately. However, it is clear that further work would be needed to focus in on the experiences of businesses who are eligible for Small Business Rates Relief and the additional pressures small businesses are facing as a result of the Covid-19 pandemic.