Rheoliadau’r Dreth Gyngor (Hysbysiadau Galw am Dalu) (Cymru) (Diwygio) 2017

Diwygio’r Rheoliadau

2.—( 1) Mae Rheoliadau’r Dreth Gyngor (Hysbysiadau Galw am Dalu) (Cymru) 1993(1) wedi eu diwygio yn unol â’r paragraffau a ganlyn.

(2) Yn rheoliad 2(1) (dehongli) yn y lle priodol mewnosoder—

““premium” means a higher amount of council tax payable as a result of a determination made by a billing authority under section 12A(1) (higher amount for long-term empty dwellings) or 12B(1) (higher amount for dwellings occupied periodically) of the 1992 Act;”(2).

(3) Yn Atodlen 1 (materion i’w cynnwys mewn hysbysiadau galw am dalu) ar ôl paragraff 9 mewnosoder—

“9A.   A statement of the days (if any) as regards which it was assumed that the amount required to be paid under the demand notice falls to be calculated by reference to a premium.

9B.   Where paragraph 9A applies—

(a) the amount of the premium and the reasons for it;

(b) a statement that if at any time before the end of the following year the person to whom the notice is issued has reason to believe that the amount of council tax payable—

(i) is not subject to a premium; or

(ii) is subject to a premium of a smaller or larger amount;

the person must notify the billing authority of this belief within a period of 21 days beginning on the day on which the person first had that belief; and

(c) a statement that if the person fails without reasonable excuse to comply with sub-paragraph (b) the authority may impose the penalty specified in paragraph 1(2) of Schedule 3 to the 1992 Act.”

(4) Yn Atodlen 2 (gwybodaeth sydd i’w darparu gyda hysbysiad galw am dalu’r dreth gyngor) ar ôl paragraff 15(c) mewnosoder—

“(ca) a statement as to whether the billing authority has determined for the relevant year to charge a premium under section 12A or 12B (or both as the case may be), and if so,

(i) a statement of the percentage of the premium;

(ii) a general indication of the dwellings in relation to which a premium applies; and

(iii) a general indication of the dwellings in relation to which a premium does not apply by virtue of regulations made under section 12A(4) or 12B(5);”.

(1)

O.S. 1993/255. Gwnaed diwygiadau perthnasol gan O.S. 1995/160; O.S. 1996/310; O.S. 2004/460 (Cy. 45); ac O.S. 2013/63 (Cy. 14).

(2)

Mewnosodwyd adrannau 12A a 12B yn Neddf 1992, o ran Cymru, gan adran 139(1) a (2) o Ddeddf Tai (Cymru) 2014 (dccc 7). Mae adran 12A yn galluogi awdurdod bilio yng Nghymru i gynyddu swm y dreth gyngor sy’n daladwy mewn cysylltiad ag annedd gwag hirdymor o ganran heb fod yn fwy na 100 (gweler adran 12A(11) am ystyr “long-term empty dwelling”). Mae adran 12B yn galluogi awdurdod bilio i gynyddu swm y dreth gyngor sy’n daladwy mewn cysylltiad ag annedd a feddiennir o bryd i’w gilydd o ganran heb fod yn fwy na 100 (gweler adran 12B(2) am yr amodau y mae rhaid eu bodloni er mwyn i’r swm uwch fod yn gymwys).