Exemption applies in respect of deceased owners (when there is no current owner) and to deceased tenants when the personal representatives are still liable to pay rent.
Mae eithriad yn berthnasol i berchenogion ymadawedig (pan nad oes perchennog presennol) ac i denantiaid ymadawedig pan fo'r cynrychiolwyr personol yn dal yn gyfrifol am dalu'r rhent.