The taxable rents assessed for the 2 years ended 31 March 2027 are deducted from the rents payable for the 2 years of the new lease (so long as that does not result in negative figure).
Roedd cyfnod y gostyngiad yn y dreth yn berthnasol i drafodiadau preswyl a gwblhaodd ar 27 Gorffennaf 2020, neu wedi hynny, a hyd at 31 Mawrth 2021.