RHAN 8

CYLLID LLYWODRAETH LEOL

Ardrethu annomestig

Gofyniad i ddarparu i awdurdodau bilio wybodaeth sy’n berthnasol wrth benderfynu a yw person yn atebol i dalu ardrethi annomestig
152
1
Mae Deddf Cyllid Llywodraeth Leol 1988 (p. 41) wedi ei diwygio fel a ganlyn.
2
Yn Atodlen 9 (gweinyddu mewn perthynas ag ardrethu annomestig), ar ôl paragraff 6A mewnosoder—
6AA
1
The Welsh Ministers may by regulations require persons to provide to billing authorities in Wales information relevant to determining—
a
whether a person is, as regards a hereditament in Wales, subject to a non-domestic rate in respect of a chargeable financial year;
b
where a person is, as regards a hereditament in Wales, subject to a non-domestic rate, the amount the person is liable to pay.
2
Regulations under sub-paragraph (1) must specify—
a
the information to be provided,
b
the persons who must provide the information,
c
the circumstances in which the information is to be provided, and
d
the period within which the information is to be provided.
3
The regulations may provide that a billing authority may impose a financial penalty on a person who fails to comply with a requirement in the regulations to provide information.
4
If provision is made under sub-paragraph (3)—
a
the penalty specified in the regulations must be £500;
b
the regulations must require any sum received by a billing authority by way of penalty to be paid into the Welsh Consolidated Fund;
c
the regulations may include provision for any penalty to be recovered by the billing authority concerned as a civil debt due to the authority;
d
the regulations must include provision enabling a person on whom a financial penalty is imposed to require a review of the imposition of the penalty or its amount by the billing authority that imposed the penalty;
e
the regulations must include provision enabling a person on whom a financial penalty is imposed to appeal against the imposition of the penalty or its amount to a valuation tribunal established under paragraph 1 of Schedule 11.
5
The regulations may provide that a person who knowingly or recklessly provides information required under the regulations which is false in a material particular is liable on summary conviction to a fine not exceeding level 3 on the standard scale.
6
The Welsh Ministers may by regulations substitute a different amount for the amount for the time being specified in sub-paragraph (4)(a).
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
Yn Rhan 2 o Atodlen 11 (tribiwnlysoedd prisio: Cymru), ar ôl paragraff 2(ca) mewnosoder—
cb
regulations under paragraph 6AA of Schedule 9 above;
.
A. 152 mewn grym ar 20.3.2021, gweler a. 175(3)(l)
A. 152(3) wedi ei hepgor (16.11.2024) yn rhinwedd Deddf Cyllid Llywodraeth Leol (Cymru) 2024 (asc 6), a. 23(2)(g), Atod. para. 21(3)