A yw'r £98 miliwn ar gyfer Rhyddhad Ardrethi Annomestig 2017-18 yn estyniad o Ryddhad Ardrethi Annomestig blaenorol Llywodraeth Cymru a gyhoeddwyd yng Nghyllideb 2016-17, yn hytrach na thorri'r dreth?
Under current legislation, the Small Business Rates Relief scheme in place for 2016-17 is due to end on 31 March 2017. If no action were taken, all small businesses in Wales would have to pay some non-domestic rates from 1 April 2017. As announced on 15 September, I will be bringing forward legislation to enable the Small Business Rates Relief scheme to be extended into 2017-18. This means that 70% of business premises in Wales will benefit from a cut in their rates liability in 2017-18 and over half will pay no rates at all. I will also be implementing a transitional relief scheme, fully funded by the Welsh Government, to assist small businesses affected by the revaluation.