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This is the original version (as it was originally made). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Offerynnau Statudol Cymru
Y Dreth Gyngor, Cymru
Gwnaed
1 Mawrth 2022
Gosodwyd gerbron Senedd Cymru
4 Mawrth 2022
Yn dod i rym
1 Ebrill 2022
Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddir iddynt gan baragraff 12 o Atodlen 1 i Ddeddf Cyllid Llywodraeth Leol 1992(1).
1.—(1) Enw’r Rheoliadau hyn yw Rheoliadau’r Dreth Gyngor (Atebolrwydd ar y Cyd ac Unigol Personau sy’n Ymadael â Gofal) (Cymru) 2022.
(2) Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2022.
2.—(1) Mae Deddf Cyllid Llywodraeth Leol 1992 wedi ei diwygio fel a ganlyn.
(2) Yn adran 6 (personau sy’n atebol i dalu’r dreth gyngor), ar ôl is-adran (4) mewnosoder—
“(4A) Subsection (3) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which one or more of the persons mentioned fall to be disregarded for the purposes of discount for a relevant reason and one or more of them do not; and liability to pay the council tax in respect of the dwelling and that day is determined as follows—
(a)if only one of those persons does not fall to be so disregarded, that person is solely liable;
(b)if two or more of those persons do not fall to be so disregarded, they are each jointly and severally liable.
(4B) For the purposes of subsection (4A), a person falls to be disregarded for the purposes of discount for a relevant reason if that person falls within, and meets the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).”
(3) Yn adran 7 (atebolrwydd mewn cysylltiad â charafannau a chychod) yn is-adran (5) yn lle “Subsection (4)” rhodder “Subsections (4) and (4A)” ac yn lle “it applies” rhodder “they apply”.
(4) Yn adran 8 (atebolrwydd mewn achosion rhagnodedig) yn is-adran (5) yn lle “Subsection (4)” rhodder “Subsections (4) and (4A)” ac yn lle “it applies” rhodder “they apply”.
(5) Yn adran 9 (atebolrwydd priodau), ar ôl is-adran (2) mewnosoder—
“(2A) Subsection (1) also does not apply in relation to a chargeable dwelling in Wales as respects any day on which the other person mentioned falls to be disregarded for the purposes of discount by virtue of falling within, and meeting the conditions prescribed in, Class G (care leavers) as prescribed in regulation 5(7) of the Council Tax (Additional Provisions for Discount Disregards) Regulations 1992 (S.I. 1992/552).”
Rebecca Evans
Y Gweinidog Cyllid a Llywodraeth Leol, un o Weinidogion Cymru
1 Mawrth 2022
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
Mae’r Rheoliadau hyn yn diwygio adrannau 6, 7, 8 a 9 o Ddeddf Cyllid Llywodraeth Leol 1992 i ddarparu, mewn perthynas ag anheddau trethadwy yng Nghymru, nad yw personau sy’n ymadael â gofal sy’n 24 oed neu’n iau sy’n dod o fewn rheoliad 5(7) o Reoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) 1992, ac sy’n bodloni’r amodau a ragnodir yn y rheoliad hwnnw, yn atebol ar y cyd nac yn unigol i dalu’r dreth gyngor, pa un a ydynt yn briod neu mewn partneriaeth sifil ai peidio.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal asesiadau effaith rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn. Gellir cael copi oddi wrth: Yr Is-adran Cyllid Strategol Llywodraeth Leol, Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.
1992 p. 14; mewnosodwyd paragraff 12 o Atodlen 1 gan adran 156 o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 (dsc. 1).
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