Many of the most widely known arrangements for the avoidance of non-domestic rates rely on exploiting the definition of beneficial occupation which has been established through case law.
Mae llawer o’r trefniadau mwyaf cyfarwydd ar gyfer osgoi ardrethi annomestig yn dibynnu ar ymelwa ar y diffiniad o feddiannaeth lesiannol a sefydlwyd drwy gyfraith achosion.