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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Newidiadau dros amser i: Adran 24

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Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, Adran 24. Help about Changes to Legislation

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Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.

24Rheoliadau sy’n pennu bandiau treth a chyfraddau trethLL+C

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(1)Rhaid i Weinidogion Cymru bennu drwy reoliadau y bandiau treth a’r cyfraddau treth canrannol ar gyfer pob band sy’n gymwys yn achos y mathau o drafodiadau trethadwy a ganlyn⁠—

(a)trafodiadau eiddo preswyl,

(b)trafodiadau eiddo preswyl cyfraddau uwch, ac

(c)trafodiadau eiddo amhreswyl.

(2)Yn y Ddeddf hon, ystyr “band treth” yw swm isaf a swm uchaf (os pennir swm uchaf) o arian y mae cyfradd dreth ganrannol benodedig yn gymwys ohono neu, yn ôl y digwydd, rhyngddynt.

(3)Rhaid i reoliadau o dan is-adran (1)(a) ac (c) bennu, yn achos pob math o drafodiad—

(a)band treth y mae cyfradd dreth o 0% yn gymwys iddo (“y band cyfradd sero”),

(b)dau fand treth neu ragor uwchlaw’r band cyfradd sero,

(c)y gyfradd dreth ar gyfer pob band uwchlaw’r band cyfradd sero fel bod y gyfradd ar gyfer pob band yn uwch na’r gyfradd ar gyfer y band oddi tano, a

(d)dyddiad pan fo’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas â thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu wedi hynny.

(4)Rhaid i reoliadau o dan is-adran (1)(b) bennu—

(a)tri band treth neu ragor,

(b)cyfradd dreth gymwys ar gyfer pob band—

(i)y mae’n rhaid iddi, mewn cysylltiad ag unrhyw drafodiad eiddo preswyl cyfraddau uwch, fod yn uwch na’r gyfradd uchaf a fyddai’n gymwys i unrhyw swm o fewn y band hwnnw pe bai’r trafodiad yn drafodiad eiddo preswyl, a

(ii)sydd, ac eithrio yn achos y band isaf, yn uwch na’r gyfradd sy’n gymwys i’r band oddi tano, ac

(c)dyddiad pan fo’r bandiau treth a’r cyfraddau treth yn gymwys mewn perthynas â thrafodiadau sy’n cael effaith ar y dyddiad hwnnw neu wedi hynny.

(5)Caiff rheoliadau o dan is-adran (1) bennu—

(a)bandiau treth a chyfraddau treth gwahanol mewn cysylltiad â chategorïau gwahanol o bob math o drafodiad trethadwy (gan gynnwys drwy gyfeirio at ddisgrifiadau gwahanol o brynwr);

(b)dyddiadau gwahanol o dan is-adran (3)(d) neu (4)(c) mewn cysylltiad â phob band treth penodedig neu gyfradd dreth benodedig.

(6)Mae trafodiad trethadwy yn drafodiad eiddo preswyl—

(a)os prif destun y trafodiad yw buddiant mewn tir sy’n eiddo preswyl, a hynny’n unig, neu

(b)pan fo’r trafodiad yn un o nifer o drafodiadau cysylltiol, os prif destun pob trafodiad yw buddiant o’r fath, a hynny’n unig.

(7)Ond os yw Atodlen 5 yn gymwys i drafodiad trethadwy mae’n drafodiad eiddo preswyl cyfraddau uwch.

(8)Mae trafodiad trethadwy yn drafodiad eiddo amhreswyl—

(a)os prif destun y trafodiad yw buddiant mewn tir nad yw’n eiddo preswyl, neu os yw’n cynnwys buddiant o’r fath, neu

(b)pan fo’r trafodiad yn un o nifer o drafodiadau cysylltiol, os prif destun unrhyw un neu ragor o’r trafodiadau yw buddiant o’r fath, neu os yw neu os ydynt yn cynnwys buddiant o’r fath.

(9)Nid yw bandiau treth a chyfraddau treth a bennir mewn rheoliadau o dan is-adran (1) yn gymwys mewn perthynas â thrafodiad trethadwy i’r graddau y bo’r gydnabyddiaeth drethadwy ar gyfer y trafodiad ar ffurf rhent (gweler paragraffau 27 a 28 o Atodlen 6 am ddarpariaeth ynghylch y bandiau treth a’r cyfraddau treth sy’n gymwys i gydnabyddiaeth drethadwy sydd ar ffurf rhent).

(10)Mae Atodlen 5 yn gwneud darpariaeth ynghylch trafodiadau eiddo preswyl cyfraddau uwch.

(11)Caiff Gweinidogion Cymru ddiwygio Atodlen 5 drwy reoliadau.

Gwybodaeth Cychwyn

I1A. 24 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 81(2)

I2A. 24(1)(11) mewn grym ar 18.10.2017 at ddibenion penodedig gan O.S. 2017/953, ergl. 2(b)

I3A. 24(1)(11) mewn grym ar 1.4.2018 i'r graddau nad yw eisoes mewn grym gan O.S. 2018/34, ergl. 3

I4A. 24(2)-(10) mewn grym ar 1.4.2018 gan O.S. 2018/34, ergl. 3

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