In this example, the net present value of the rent of this one-year lease is £241,545, so is above the non-residential 0% threshold of £225,000.
Yn yr enghraifft hon, gwerth presennol net rhent y les un flwyddyn hon yw £241,545, felly mae'n uwch na'r trothwy 0% amhreswyl o £225,000.