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Rheoliadau'r Dreth Gyngor (Cynllun Gostyngiadau) a (Darpariaethau Trosiannol Hysbysiadau Galw am Dalu) (Cymru) 2000

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Cyfrifo'r swm sy'n daladwy

4.—(1Yn ddarostyngedig i baragraff (4) isod –

(a)os yw person yn atebol am dalu swm (“y swm”) i awdurdod bilio mewn perthynas â'r dreth cyngor am ddiwrnod yn y flwyddyn ariannol yn dechrau ar 1 Ebrill 2000,

(b)os yw'r swm yn cael ei benderfynu o dan adran 10, ac

(c)os yw'r annedd daladwy berthnasol mewn ardal gymunedol y cyfeirir ati yn yr Atodlen i'r Rheoliadau hyn,

caiff y swm ei ostwng drwy dynnu oddi wrtho swm a gyfrifir yn unol â'r fformwla –

ac

  • R yw'r gostyngiad priodol.

(2Os yw'r swm a grybwyllir yn is-baragraff (1)(a) uchod yn cael ei benderfynu o dan adran 10 wedi'i darllen ag adran 11 neu adran 12, tynnir y didyniad sy'n angenrheidiol o dan baragraff (1) uchod o'r swm gwreiddiol.

(3Ym mharagraff (2) uchod y swm a fyddai'n cael ei benderfynu o dan adran 10 o'i darllen heb adran 11 ac adran 12 yw'r “swm gwreiddiol” (“the original amount”).

(4Os oes penderfyniad yn dyfarnu budd-dâl y dreth gyngor o dan y Rheoliadau Budd-dâl yn effeithiol ynglŷn â'r annedd daladwy ar gyfer diwrnod y mae person yn atebol am dalu'r swm a grybwyllir yn is-baragraff 1(a) uchod mewn perthynas â'r annedd honno, y swm y mae'r person hwnnw'n atebol am ei dalu fydd –

(a)y swm a geir yn unol â pharagraff (1) uchod, neu baragraffau (1) a (2) uchod, yn ôl fel y digwydd, am y diwrnod hwnnw, llai

(b)budd-dâl treth cyngor y person hwnnw am y diwrnod hwnnw.

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