A residential property that is no longer habitable as a dwelling, as it is derelict, would not be taxed at the residential rates, on the basis that it is not suitable for use as a dwelling.
Ni fyddai eiddo preswyl nad oes modd byw ynddo fel annedd mwyach, gan ei fod yn adfeiliedig, yn cael ei drethu ar y cyfraddau preswyl, ar y sail nad yw'n addas i'w ddefnyddio fel annedd.