Pa ystyriaeth y mae'r Ysgrifennydd Cabinet wedi'i roi i ddarparu rhyddhad ardrethi busnes brys i fusnesau sy'n cael trafferth yn ariannol oherwydd y cynlluniau i gau ffyrdd ym mlwyddyn ariannol 2025-26?
There are existing measures in the non-domestic rates system which are relevant to considering the impacts of localised circumstances such as road closures. Properties which are affected by material changes of circumstances may be entitled to reductions in rateable values. The Valuation Office Agency is responsible for assessing whether a material change of circumstances has occurred and any associated effect on property valuations. Local authorities also have broad powers to award hardship or other discretionary reliefs to ratepayers in their area, taking account of local circumstances and priorities.