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Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

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This is the original version (as it was originally enacted).

RHAN 1TROSOLWG

1Trosolwg o’r Ddeddf

(1)Mae’r Rhan hon yn darparu trosolwg o’r Ddeddf hon.

(2)Mae Rhan 2—

(a)yn gwneud darpariaeth ar gyfer codi treth (treth gwarediadau tirlenwi) ar warediadau trethadwy,

(b)yn esbonio beth yw gwarediad trethadwy, ac

(c)yn gwneud darpariaeth ynghylch gwarediadau sydd wedi eu hesemptio rhag y dreth.

(3)Mae Rhan 3 yn gwneud darpariaeth ynghylch sut y mae’r dreth i’w chodi ar warediadau trethadwy a wneir ar safleoedd tirlenwi awdurdodedig. Mae’n cynnwys darpariaeth ynghylch—

(a)y personau y mae’r dreth i’w chodi arnynt,

(b)sut y mae swm y dreth sydd i’w godi ar warediad trethadwy i’w gyfrifo,

(c)gwarediadau trethadwy y caniateir hawlio rhyddhad rhag y dreth ar eu cyfer,

(d)gofynion cofrestru a chyfrifyddu, ac

(e)talu, adennill ac ad-dalu’r dreth.

(4)Mae Rhan 4 yn gwneud darpariaeth ynghylch sut y mae’r dreth i’w chodi ar warediadau trethadwy a wneir mewn lleoedd heblaw safleoedd tirlenwi awdurdodedig. Mae’n cynnwys darpariaeth ynghylch—

(a)sut y mae swm y dreth sydd i’w godi ar warediad trethadwy i’w gyfrifo,

(b)y personau y caniateir codi’r dreth arnynt,

(c)y weithdrefn a ddefnyddir i godi treth ar berson,

(d)talu’r dreth, ac

(e)llog taliadau hwyr ar dreth nas talwyd.

(5)Mae Rhan 5 yn gwneud darpariaeth atodol mewn cysylltiad â’r dreth. Mae’n cynnwys—

(a)darpariaeth sy’n galluogi rheoliadau i gael eu gwneud ynghylch amgylchiadau pan fo person i gael hawlogaeth i gredyd mewn cysylltiad â’r dreth,

(b)darpariaeth ynghylch creu mannau nad ydynt at ddibenion gwaredu o fewn safleoedd tirlenwi awdurdodedig,

(c)darpariaeth ynghylch archwilio mangreoedd a rhannu gwybodaeth,

(d)darpariaeth ynghylch cosbau,

(e)darpariaeth ynghylch cymhwysiad darpariaethau’r Ddeddf hon a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) mewn achosion arbennig (er enghraifft, yn achos grwpiau corfforaethol, partneriaethau a chymdeithasau anghorfforedig), ac

(f)darpariaeth ynghylch materion amrywiol eraill.

(6)Mae Rhan 5 hefyd yn gwneud darpariaeth ar gyfer Cynllun Cymunedau y Dreth Gwarediadau Tirlenwi.

(7)Mae Rhan 6 yn cynnwys darpariaeth sy’n gymwys yn gyffredinol at ddibenion y Ddeddf hon (gan gynnwys darpariaeth ynghylch dehongli’r Ddeddf hon).

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