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Rheoliadau Ardrethu Annomestig (Darpariaethau Amrywiol) (Rhif 2) (Diwygio) (Cymru) 2000
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- Wales Statutory Instruments
- 2000 No. 908 (Cy. 39)
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Mae paragraff 2 o Atodlen 6 i Ddeddf Cyllid Llywodraeth Leol 1988 yn ei gwneud yn ofynnol i werth ardrethol hereditament annomestig gael ei ganfod drwy gyfeirio at y rhent yr amcangyfrifir y byddai'n rhesymol ei ddisgwyl wrth osod yr hereditament o flwyddyn i flwyddyn.
Mae rheoliad 2 o Reoliadau Ardrethu Annomestig (Darpariaethau Amrywiol) (Rhif 2) 1989 yn darparu ar gyfer prisio drwy gyfeirio at gost dybiannol adeiladu hereditament (“sail y contractiwr”), lle nad oes dystiolaeth fwy uniongyrchol o werth rhent, ac yn pennu'r gyfradd ganrannol flynyddol sydd i'w chymhwyso at y gost adeiladu dybiannol.
Mae paragraff (1A) o Reoliad 2 yn cymhwyso'r gyfradd benodedig at hereditament a ddangosir ar restr ardrethu annomestig a luniwyd ar 1 Ebrill 1995 ac mae'r Rheoliadau hyn yn ymestyn y cymhwysiad hwnnw i hereditament a ddangosir ar restr ardrethu annomestig Cymru sydd i'w llunio ar 1 Ebrill 2000.
Hefyd, mae'r Rheoliadau hyn yn ychwanegu “defence hereditament” (fel y'i ddiffinnir) i'r mathau o hereditament y pennir ym mharagraff (2A) (b) o Reoliad 2 ac yn diwygio'r diffiniadau o “educational hereditament” a “school” yn sgil Deddf Addysg 1996.
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