in relation to non-administrative purposes, setting up temporary premises, including costs of removal, increased costs due to rent, rates, taxes, lighting, heating, cleaning and insurance
yn nhermau dibenion nad ydynt yn rhai gweinyddol, sefydlu safleoedd dros dro, gan gynnwys costau symud, costau cynyddol oherwydd rhenti, ardrethi, trethi, goleuo, gwresogi, glanhau ac yswirio