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6.—(1) Mae paragraff (2) o'r rheoliad hwn yn gymwys mewn amgylchiadau lle y mae gan breswylydd fuddiant llesiannol mewn eiddo y mae'n ei feddiannu neu a feddiannodd gynt yn brif neu yn unig breswylfa iddo.
(2) At ddibenion adran 55 o Ddeddf 2001, y cyfraniadau perthnasol yw'r rhan honno o'r taliadau y mae'r preswylydd yn atebol am eu talu i'r awdurdod lleol y gellir ei phriodoli i werth yr eiddo y cyfeirir ato ym mharagraff (1) a chaiff y rhan honno ei phennu drwy gyfrifo'r gwahaniaeth rhwng—
(a)y taliadau y mae'r preswylydd yn atebol am eu talu i'r awdurdod lleol, wedi eu cyfrifo yn unol â'r Rheoliadau Asesu, a
(b)y taliadau y cyfeirir atynt yn is-baragraff (a) y byddai'r preswylydd yn atebol am eu talu os na chymerwyd i ystyriaeth werth buddiant y preswylydd yn yr eiddo y cyfeirir ato ym mharagraff (1).
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