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Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) (Diwygio) 2019
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- Wales Statutory Instruments
- 2019 No. 1508 (Cy. 279)
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NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Gorchymyn)
Mae’r Gorchymyn hwn yn diwygio Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2017 (O.S. 2017/1229 (Cy. 293)) (“Gorchymyn 2017”). Mae Gorchymyn 2017 yn darparu ar gyfer cynllun rhyddhad ardrethi annomestig (“y cynllun”) sy’n gymwys i gategorïau penodol o hereditamentau.
Effaith y diwygiadau a wneir gan y Gorchymyn hwn yw sicrhau nad yw hereditamentau a ddefnyddir ar gyfer peiriannau arian awtomatig yn unig yn cael budd o ryddhad ardrethi i fusnesau bach o dan y cynllun.
Mae hyn yn dilyn dyfarniad yr Uchel Lys yn Cardtronics UK Limited v Pembrokeshire County Council [2018] EWHC 1167 (Admin) nad oedd peiriannau arian awtomatig yn “cyfarpar cyfathrebiadau electronig” o fewn ystyr Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2015 (O.S. 2015/229 (Cy. 11)), ac felly yn gymwys i gael rhyddhad ardrethi i fusnesau bach.
Mae’r Gorchymyn hwn yn diwygio erthygl 2 o Orchymyn 2017 drwy fewnosod diffiniad newydd sef “peiriant arian awtomatig” ac mae’n cynnwys y diffiniad hwnnw o fewn y diffiniad o “hereditament a eithrir”. Mae hyn yn golygu na fydd peiriannau arian awtomatig yn gymwys i gael rhyddhad ardrethi i fusnesau bach gydag effaith o 1 Ebrill 2020.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Gorchymyn hwn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Gorchymyn hwn. Gellir cael copi oddi wrth yr Is-adran Cyllid Strategol Llywodraeth Leol, Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.
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