The NDR bills for central rating list hereditaments are paid directly to the Welsh Government, whilst the NDR bills for hereditaments on local rating lists are paid to the relevant billing authority.
Awdurdodau Lleol (mewn perthynas â'r rhestr ardrethu leol) a Llywodraeth Cymru (mewn perthynas â'r rhestr ardrethu ganolog) sy'n gyfrifol am anfon biliau ardrethi annomestig a chymhwyso rhyddhadau.