Full (100%) relief is available for properties that become occupied for the first time, within the timeframe set out above, regardless of whether they are occupied by new or existing businesses.
Mae rhyddhad llawn (100%) ar gael ar gyfer eiddo sy'n cael ei feddiannu am y tro cyntaf, o fewn yr amserlen a nodir uchod, ni waeth a yw'n cael ei feddiannu gan fusnes newydd neu fusnes presennol.