However, separate rates for second homes and short-term holiday lets would require the intended use of a property to be considered at the point of purchase.
Fodd bynnag, er mwyn codi cyfraddau gwahanol ar gyfer ail gartrefi a llety gwyliau, byddai'n rhaid ystyried defnydd bwriadedig eiddo ar adeg prynu'r eiddo hwnnw.