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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

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This is the original version (as it was originally enacted).

Pennu’r dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau

This section has no associated Explanatory Notes

6(1)At ddibenion paragraff 5(1)(a), pennir “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau” fel a ganlyn—

  • Cam 1

    Pennu swm y dreth a fyddai i’w godi o dan adran 27 gan ragdybio—

    (a)

    bod y trafodiad trethadwy yn drafodiad eiddo preswyl, a

    (b)

    mai’r gydnabyddiaeth drethadwy yw’r ffracsiwn a gynhyrchir drwy rannu cyfanswm cydnabyddiaeth yr anheddau â chyfanswm yr anheddau.

  • Cam 2

    Lluosi’r swm a bennir yng Ngham 1 â chyfanswm yr anheddau.

  • Cam 3

    Os yw’r trafodiad perthnasol yn un o nifer o drafodiadau cysylltiol, mynd i Gam 4.

    Fel arall, y swm a geir yng Ngham 2 yw’r dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

  • Cam 4

    Lluosi’r swm a geir yng Ngham 2 â—

    Ffigwr 12

    pan fo—

    • “CA” y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad perthnasol, a

    • “CCA” yn gyfanswm cydnabyddiaeth yr anheddau.

(2)Ond os yw’r swm a geir yng Ngham 2 o is-baragraff (1) yn llai nag 1% o gyfanswm cydnabyddiaeth yr anheddau, at ddibenion paragraff 5(1)(a) “y dreth sy’n gysylltiedig â’r gydnabyddiaeth sydd i’w phriodoli i anheddau” yw swm sy’n gyfwerth ag 1% o’r gydnabyddiaeth sydd i’w phriodoli i anheddau.

(3)Ystyr “cyfanswm cydnabyddiaeth yr anheddau” yw—

(a)ar gyfer trafodiad nad yw’n un o nifer o drafodiadau cysylltiol, y gydnabyddiaeth sydd i’w phriodoli i anheddau ar gyfer y trafodiad hwnnw;

(b)ar gyfer un o nifer o drafodiadau cysylltiol—

(i)cyfanswm y gydnabyddiaeth sydd i’w briodoli i anheddau ar gyfer y trafodiad hwnnw a’r holl drafodiadau cysylltiol eraill sy’n drafodiadau perthnasol, plws

(ii)hynny o’r gydnabyddiaeth drethadwy ar gyfer unrhyw un neu ragor o’r trafodiadau cysylltiol (boed hwy’n drafodiadau perthnasol ai peidio) nad yw wedi ei gynnwys yn y cyfrifiad o dan baragraff (i) ond sydd i’w briodoli i’r un anheddau y cyfeirir atynt wrth wneud y cyfrifiad hwnnw.

(4)Ystyr “cyfanswm yr anheddau” yw cyfanswm yr anheddau y cyfeirir atynt wrth gyfrifo cydnabyddiaeth cyfanswm yr anheddau.

(5)Wrth gymhwyso is-baragraff (1), rhaid diystyru—

(a)adran 72(9) (trin trosglwyddo 6 annedd unigol neu ragor fel eiddo amhreswyl), a

(b)paragraff 34 (treth sydd i’w chodi am gydnabyddiaeth ar wahân i rent: lesoedd cymysg) o Atodlen 6 (lesoedd).

(6)Wrth gymhwyso is-baragraff (1), pan fo trafodiad perthnasol yn drafodiad eiddo preswyl cyfraddau uwch (fel y darperir ar ei gyfer yn Atodlen 5), mae swm y dreth a fyddai i’w godi o dan adran 27 i’w bennu ar y sail honno.

(7)Caiff Gweinidogion Cymru ddiwygio is-baragraff (2) drwy reoliadau er mwyn rhoi canrannau gwahanol yn lle’r canrannau a bennir yno am y tro.

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