Cafodd yr ymgyngoriadau eu rhyddhau i baratoi ar gyfer y newidiadau i drethi lleol sy'n dod i rym o 1 Ebrill 2023, sef diwygio'r meini prawf sy'n pennu a gaiff llety gwyliau hunanddarpar ei restru ar gyfer ardrethi annomestig yn lle'r dreth gyngor, a'r cynnydd yn uchafswm premiymau'r dreth gyngor y gall cynghorau eu codi ar ail gartrefi ac anheddau gwag hirdymor.
These consultations were issued in preparation for the changes to local taxes that will be in force from 1 April 2023, namely the amendment of the criteria which determine whether self-catered holiday lets are listed for non-domestic rates rather than council tax, and the increase to the maximum council tax premiums which councils can charge on second homes and long-term empty dwellings.