The aim is often to re-set the eligibility of the owner for a period of empty property relief, once the arrangement has ceased, although other advantages may arise.
Y nod yn aml yw ailosod cymhwysedd y perchennog am gyfnod o ryddhad eiddo gwag, ar ôl i’r trefniant ddod i ben, er y gallai manteision eraill godi.