In addition, under section 13A of the 1992 Act, billing authorities have discretionary powers to reduce council tax liability to such extent as the billing authority thinks fit.
At hynny, o dan adran 13A o Ddeddf 1992, mae gan awdurdodau bilio bwerau disgresiwn i leihau atebolrwydd y dreth gyngor fel y gwêl yr awdurdod bilio yn dda.