Bydd yr ail haen o ryddhad yn berthnasol i fanwerthwyr cymwys y stryd fawr â gwerth ardrethol rhwng £12,001 a £50,000 a welodd gynnydd yn eu  rhwymedigaeth ardrethi annomestig ar 1 Ebrill 2017. Bydd talwyr yr ardrethi hyn yn cael gostyngiad yn eu bil ardrethi o hyd at £750.
The second tier of relief will apply to eligible high street retailers with a rateable value of between £12,001 and £50,000 who saw an increase in their non domestic rates liability on 1 April 2017.  These ratepayers will receive a reduction in their rates bill of up to £750.