In the year in which a property is demolished, it should continue to be reflected in the total income for the part of the year for which rates were payable (before the demolition).
Yn y flwyddyn y caiff eiddo ei ddymchwel, dylid parhau i'w nodi yng nghyfanswm yr incwm am y rhan o'r flwyddyn yr oedd cyfraddau'n daladwy (cyn dymchwel yr eiddo).