A key divide, particularly in a Welsh context, is between second homes that are defined as purely for personal and leisure use, and second homes that can also be commercially let holiday properties.
Diffinnir ail gartref at ddibenion treth gyngor fel annedd nad yw'n unig gartref neu'n brif gartref person, sydd wedi'i ddodrefnu'n sylweddol ac a feddiannir yn gyfnodol.