This gave rise to a series of appeals which created uncertainty as to the rates liability for these properties and, ultimately, the level of non-domestic rates (NDR) income.
Arweiniodd hyn at gyfres o apeliadau a greodd ansicrwydd ynghylch rhwymedigaeth yr ardrethi ar gyfer yr eiddo hyn ac, yn y pen draw, lefel yr incwm ardrethi annomestig.