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Gorchymyn Ardrethu Annomestig (Rhyddhad Ardrethi i Fusnesau Bach) (Cymru) 2017

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Swm E pan fo trethdalwr yn atebol am fwy na dau hereditament cymwys a ddangosir ar restr ardrethu annomestig leol

12.—(1Mae’r erthygl hon yn gymwys—

(a)i bob rhestr ardrethu annomestig leol (“rhestr”) ar wahân;

(b)i hereditamentau nad ydynt yn bodloni’r amodau yn erthygl 8 neu 9 (yr amodau gofal plant neu’r amodau swyddfa bost) yn unig; ac

(c)pan fo trethdalwr yn atebol i dalu ardrethi annomestig am fwy na dau hereditament a ddangosir am y diwrnod ar restr ac sy’n bodloni’r amodau yn erthygl 7 (amodau gwerth ardrethol) (“hereditamentau cymwys”).

(2Swm E ar gyfer y ddau hereditament cymwys sydd â’r gwerthoedd tybiannol uchaf, fel a bennir yn unol â pharagraffau (4) i (6), yw’r swm a bennir yn erthygl 11(2), neu a gyfrifir yn unol â’r erthygl honno.

(3Swm E ar gyfer unrhyw hereditamentau cymwys eraill yw 1.

(4Gwerth tybiannol hereditament cymwys sydd â gwerth ardrethol o £6,000 neu lai, yw A.

(5Cyfrifir gwerth tybiannol hereditament cymwys sydd â gwerth ardrethol o £6,001 neu fwy yn unol â’r fformiwla—

.

(6A yw gwerth ardrethol yr hereditament cymwys.

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