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Rheoliadau Awdurdodau Lleol (Addasu Cyfrifiadau Angenrheidiol) (Cymru) 2012
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- Welsh Statutory Instruments
- 2012 No. 521 (Cy. 82)
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(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)
Mae adrannau 32 a 43 o Ddeddf Cyllid Llywodraeth Leol 1992 (“Deddf 1992”) yn disgrifio, yn ôl eu trefn, sut mae awdurdod bilio a phrif awdurdod praeseptio i gyfrifo eu hanghenion cyllideb ar gyfer blwyddyn ariannol. Mae adrannau 33 a 44 o'r Ddeddf honno yn disgrifio, yn ôl eu trefn, sut mae awdurdod bilio a phrif awdurdod praeseptio i gyfrifo swm sylfaenol eu treth cyngor.
Mae rheoliadau 2 i 5 yn gwneud diwygiadau ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2012.
Mae rheoliadau 2(a), 3, 4(a)(i) a 5(a) o'r Rheoliadau hyn yn hepgor cyfeiriadau at “relevant special grant” o adrannau 32, 33, 43 a 44 o Ddeddf 1992 gan nad oes grantiau arbennig yn cael eu diffinio yn grantiau arbennig perthnasol ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2012.
Mae rheoliadau 2(b) a 4(b) yn mewnosod y diffiniadau o symiau sy'n daladwy o ran ardrethi annomestig a ailddosberthir a'r grant cynnal refeniw yn adrannau 32 a 43 o Ddeddf 1992. Diben hyn yw sicrhau nad yw'r symiau ardrethi annomestig a ailddosberthir a'r grant cynnal refeniw a gedwir allan o'r cyfrifiad ar gyfer anghenion cyllideb yn yr adrannau hynny ond yn ymwneud â'r cyfryw symiau sy'n daladwy o dan yr Adroddiadau Cyllid Llywodraeth Leol yn eu trefn am y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2012. Mae'r un diffiniadau yn gymwys hefyd i adrannau 33 a 44 o Ddeddf 1992. Mae rheoliad 4(b) hefyd yn diffinio “floor funding” yn adran 43 drwy fewnosod is-adran (6D) ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2012.
Mae rheoliadau 4(a)(ii) a 5(b) yn diwygio ymhellach adrannau 43 a 44 o Ddeddf 1992, fel bod prif awdurdodau praeseptio yng Nghymru yn gorfod ystyried unrhyw gyllid gwaelodol a geir oddi wrth yr Ysgrifennydd Gwladol am y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2012 wrth wneud y cyfrifiad gofynnol am y flwyddyn honno.
Mae rheoliad 6 yn diwygio adran 32(5)(b) o Ddeddf 1992 drwy roi'r geiriau “Welsh Ministers” yn lle “Secretary of State”.
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