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Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2003

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Nodyn Esboniadol

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Mae Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 (fel y'u diwygiwyd) (y “Rheoliadau”) yn rhagnodi'r pwerau y caiff awdurdodau lleol eu defnyddio i gasglu ac adennill treth gyngor. Yn benodol, mae rheoliadau 35(1) a 48(1) o'r Rheoliadau ac Atodlen 2 iddynt yn rhagnodi'r ffurflenni Gorchymyn Dyled a Gwarant Traddodi y mae'n rhaid i Lysoedd Ynadon eu defnyddio yn dilyn ceisiadau iddynt gan awdurdodau lleol ar gyfer gorchmynion neu warantau o'r fath.

Mae Adran yr Arglwydd Ganghellor yn ddiweddar wedi gwneud arolwg o'r ffurflenni a ddefnyddir mewn Llysoedd Ynadon ac maent yn awr yn dymuno defnyddio set newydd o ffurflenni sydd i gyd i fod yn gyson o ran eu harddull. Fel rhan o'r broses hon, mae'n angenrheidiol anghymhwyso'r ffurf ar Orchymyn Dyled a Gwarant Traddodi a grybwyllir uchod.

Mae'r Rheoliadau hyn yn dileu'r gofyniad ei bod yn rhaid i Lysoedd Ynadon ddefnyddio'r ffurf ar Orchymyn Dyled a Gwarant Traddodi penodedig neu ffurf sydd ag effeith tebyg mewn cysylltiad â chasglu ac adennill treth cyngor.

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