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Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018

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Swm y credyd

Cyfrifo swm y credyd ansolfedd cwsmer

18.—(1) Mae swm y credyd ansolfedd cwsmer y mae gan berson hawl iddo mewn cysylltiad â gwarediad trethadwy i’w gyfrifo yn unol â’r fformiwla a ganlyn—

Credyd =

pan fo—

(a)

“Credyd” yn swm y credyd ansolfedd cwsmer;

(b)

T yn swm y dreth y mae’r person wedi rhoi cyfrif amdano mewn cysylltiad â’r gwarediad mewn ffurflen dreth, yn ddarostyngedig i baragraffau (2) a (3);

(c)

SG yn swm y gydnabyddiaeth sy’n ddyledus mewn cysylltiad â’r gwarediad (gweler rheoliad 14(3)), yn ddarostyngedig i baragraff (3);

(d)

C y gydnabyddiaeth am y gwarediad, yn ddarostyngedig i baragraff (3).

(2) Pan fo swm y dreth y rhoddir cyfrif amdano mewn cysylltiad â’r gwarediad yn cynyddu, anwybydder y cynnydd hwnnw.

(3) Pan fo swm y dreth sydd i’w godi ar y gwarediad yn llai na swm y dreth y rhoddwyd cyfrif amdano mewn cysylltiad â’r gwarediad (gan anwybyddu unrhyw gynnydd)—

(a)T yw swm y dreth sydd i’w godi ar y gwarediad;

(b)mae C ac SG ill dau i’w lleihau gan swm sy’n hafal â’r gwahaniaeth rhwng y ddau swm o dreth.

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