Paragraph 2 of Schedule 6 to the Local Government Finance Act 1988 (“the 1988 Act”) provides that the rateable value of a non-domestic hereditament is to be ascertained by reference to the rent at which it is estimated the hereditament might reasonably be expected to be let from year to year.
Mae paragraff 2 o Atodlen 6 i Ddeddf Cyllid Llywodraeth Leol 1988 (“Deddf 1988”) yn darparu bod gwerth ardrethol hereditament annomestig i'w benderfynu drwy gyfeirio at y rhent y gellir yn rhesymol ddisgwyl ei gael, yn ôl yr amcangyfrif, am osod yr hereditament o flwyddyn i flwyddyn.
