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

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Apelau

5.—(1) Pan fydd awdurdod bilio yn gwneud penderfyniad ynghylch sut mae'r Rheoliadau hyn yn cael eu cymhwyso neu eu gweithredu mewn perthynas ag unigolyn, os bydd y person yr effeithir arno yn gofyn yn ysgrifenedig, rhaid i'r awdurdod roi datganiad ysgrifenedig i'r person hwnnw o'i benderfyniad a'r rheswm drosto; a rhaid anfon unrhyw ddatganiad o'r fath o fewn 14 diwrnod o'r dyddiad y gofynnir amdano neu cyn gynted ag y bo'n rhesymol ymarferol wedyn.

(2) Ni ellir gwneud apêl i dribiwnlys prisio mewn perthynas ag unrhyw benderfyniad gan awdurdod bilio sy'n cyfeirio at sut mae'r Rheoliadau hyn yn cael eu cymhwyso neu eu gweithredu yn unig; ond fe all person a dramgwyddir gan benderfyniad o'r fath apelio at fwrdd adolygu a benodir gan yr awdurdod bilio ac a gyfansoddir fel y'i crybwyllir yn rheoliad 70(3) o'r Reoliadau Budd-dâl.

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