Local authorities must have regard to the Guidance on the Implementation of the Council Tax Premiums on Long-Term Empty Homes and Second Homes in Wales.
Rhaid i awdurdodau lleol roi sylw i Ganllawiau Gweithredu Premiymau’r Dreth Gyngor ar Gartrefi Gwag Hirdymor ac Ail Gartrefi yng Nghymru.