The draft Regulations set out the circumstances in which two or more hereditaments should be treated as one for valuation purposes in the determination of an owner or occupier’s NDR liability.
Mae'r Rheoliadau drafft yn pennu’r amgylchiadau pan fo rhaid trin dau neu ragor o hereditamentau fel un at ddibenion prisio wrth bennu atebolrwydd perchennog neu feddiannydd am ardrethi annomestig.