The legal term for the unit of non-domestic property that is, or may become, liable for non-domestic rates, and thus appears on the rating list.
Y term cyfreithiol ar gyfer yr uned o eiddo annomestig sy'n atebol, neu a allai ddod yn atebol, i dalu ardrethi annomestig ac sy'n ymddangos, felly, ar y rhestr ardrethu.