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(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn)
Mae adran 4 o Ddeddf Cyllid Llywodraeth Leol 1992 yn darparu y caiff yr Ysgrifennydd Gwladol drwy orchymyn ragnodi dosbarthiadau o anheddau nad oes unrhyw dreth gyngor yn daladwy ar eu cyfer. Mae Gorchymyn Treth Gyngor (Anheddau Esempt) 1992 yn rhagnodi'r dosbarthiadau hynny o anheddau.
Gydag effaith o 1 Ebrill 2000, mae'r Gorchymyn hwn, sy'n disodli O.S. 1999/1522 ac sy'n gymwys i Gymru'n unig, yn amnewid Dosbarth A newydd yn erthygl 3 o'r prif Orchymyn fel y cyfyngir yr esemptiad sy'n gymwys i annedd wag sy'n ddarostyngedig i waith trwsio sylweddol neu newid strwythurol i ddeuddeg mis fan bellaf.
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