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Gorchymyn Dociau a Harbyrau (Gwerthoedd Ardrethol) (Cymru) 2000
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- Welsh Statutory Instruments
- 2000 No. 948 (Cy. 41)
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Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Gorchymyn.)
Caiff Cynulliad Cenedlaethol Cymru, drwy gyfrwng gorchymyn, o dan baragraff 3(1) o Atodlen 6 i Ddeddf Cyllid Llywodraeth Leol 1988, ddarparu nad yw hereditamentau, yng Nghymru, o unrhyw ddosbarth i gael eu prisio ar gyfer ardrethu annomestig ar y sail a nodir ym mharagraffau 2 i 2C o'r Atodlen honno (hynny yw, drwy gyfeirio at y rhent y byddai tenant damcaniaethol yn ei dalu am yr hereditament ar sail flynyddol), ond yn hytrach ar sail rheolau a nodir yn y gorchymyn.
Yn ôl erthygl 3 o'r Gorchymyn hwn, mae gwerth ardrethol hereditamentau sy'n ymgymeriadau dociau neu harbyrau sy'n cael eu cyflawni o dan awdurdod unrhyw ddeddfiad i gael ei bennu ar sail y rheolau a nodir yn erthygl 4, ac eithrio yn achos mân ymgymeriadau penodol, sef yn y bôn y rhai ag incwm perthnasol o lai na £1,000,000 ym 1998, a dociau a harbyrau a ddefnyddir yn gyfan gwbl neu yn bennaf gan y person sy'n eu gweithredu, neu gan bersonau sy'n gysylltiedig â hwy, at eu dibenion eu hunain.
Mae erthygl 4 yn darparu y bydd gwerth ardrethol hereditamentau o'r fath, am flwyddyn ariannol daladwy, yn swm sy'n gyfartal â 20 y cant o'r balans rhwng swm ar gyfer incwm a swm ar gyfer gwariant yr ymgymeriad (a'r ddau swm yn cael eu cyfrifo yn unol a'r Gorchymyn) yn ddarostyngedig i drothwy penodol.
Mae Erthygl 5 yn diddymu, gydag eithriadau, ddarpariaethau Gorchymyn Dociau a Harbyrau (Gwerthoedd Ardrethol) 1989 (fel y'i diwygiwyd), i'r graddau yr oedd yn gymwys mewn perthynas â rhestri ardrethu annomestig lleol ar gyfer Cymru a luniwyd ar 1 Ebrill 1990 a 1 Ebrill 1995.
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