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Nodiadau Esboniadol i Deddf Treth Gwarediadau Tirlenwi (Cymru) 2017

Adran 89 – Pŵer i osod atebolrwydd eilaidd ar reolwyr safleoedd tirlenwi awdurdodedig

162.Mae’r adran hon yn caniatáu i Weinidogion Cymru wneud rheoliadau i’w gwneud yn ofynnol i reolwr safle tirlenwi awdurdodedig (neu ran o safle o’r fath), dalu’r dreth sydd i’w chodi ar warediadau a wneir ar y safle (neu’r rhan o dan sylw). Rheolwr yw’r person heblaw gweithredwr y safle tirlenwi awdurdodedig sy’n rheoli penderfyniadau am yr hyn y mae modd ei waredu ar y safle, ond nad yw’n gwneud y penderfyniadau hynny fel gweithiwr neu asiant yn unig.

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