2019 Rhif 431 (Cy. 100)

Y Dreth Gyngor, Cymru

Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) (Diwygio) (Cymru) 2019

Gwnaed

Gosodwyd gerbron Cynulliad Cenedlaethol Cymru

Yn dod i rym

Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddir i’r Ysgrifennydd Gwladol gan adran 116(1)1 o Ddeddf Cyllid Llywodraeth Leol 19922, a pharagraff 11 o Atodlen 1 iddi, ac a freiniwyd bellach ynddynt hwy3.

Enwi, cychwyn a chymhwyso1

1

Enw’r Rheoliadau hyn yw Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) (Diwygio) (Cymru) 2019.

2

Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2019.

3

Mae’r Rheoliadau hyn yn gymwys o ran Cymru.

Diwygio Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) 19922

1

Mae Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) 19924 wedi eu diwygio fel a ganlyn.

2

Yn lle’r teitl i reoliad 3, rhodder “Persons of other descriptions: England”.

3

Ar ddechrau rheoliad 3, mewnosoder “In relation to dwellings in England,”.

4

Ar ôl rheoliad 3, mewnosoder—

Persons of other descriptions: Wales

4

1

In relation to dwellings in Wales, a person is disregarded for the purposes of discount on a particular day, by virtue of paragraph 11 of Schedule 1 to the Act, if the person—

a

falls within one of the classes prescribed in regulation 5; and

b

fulfils the conditions prescribed in that class.

5

The prescribed classes are—

1International Headquarters and Defence Organisations

Class A: a member or a dependent of a member, within the meanings given by the Schedule to the International Headquarters and Defence Organisations Act 19645, of a headquarters or organisation which is on that day the subject of a designation by an Order in Council under section 1 of that Act.

2Religious Communities

Class B: a person who—

a

is a member of a religious community the principal occupation of which consists of prayer, contemplation, education, the relief of suffering, or any combination of these; and

b

has no income or capital of their own (disregarding any income by way of a pension in respect of former employment) and is dependent on the community to provide for their material needs.

3School and college leavers

a

Class C: a person who—

i

is under the age of 20; and

ii

has within a relevant period ceased to undertake a qualifying course of education or a full time course of education.

b

In this paragraph—

i

“relevant period” means the period after 30th April and before 1st November in any year;

ii

“qualifying course of education” and “full time course of education” have the same meaning as in Part II of Schedule 1 to the Council Tax (Discount Disregards) Order 19926; and

iii

the day in question must be within the same relevant period as that in which the cessation takes place.

4Visiting forces

Class D: a person who has a relevant association, within the meaning of Part 1 of the Visiting Forces Act 19527, with a body, contingent or detachment of the forces of a country, to which any provision in that Part applies on that day.

5Spouses, civil partners and dependants of students

Class E: a person who is—

a

the spouse or civil partner or dependant of a student within the meaning of paragraph 4 of Schedule 1 to the Act; and

b

not a British citizen and who is prevented, by the terms of their leave to enter or remain in the United Kingdom, from taking paid employment or from claiming benefits.

6Diplomats and people who benefit from diplomatic immunity

Class F: a person who satisfies the conditions in sub-paragraphs (a) and (b)—

a

the person falls within one of the following descriptions—

i

a person on whom privileges and immunities are conferred by the Diplomatic Privileges Act 19648; or

ii

a person on whom privileges and immunities are conferred under paragraph 5(1) of Part II of the Schedule to the Commonwealth Secretariat Act 19669; or

iii

a person on whom privileges and immunities are conferred by section 1 of the Consular Relations Act 196810; or

iv

a person who is, in relation to any organisation specified in an Order in Council made under section 1(2) of the International Organisations Act 196811, within a class of persons mentioned in section 1(3) of that Act to which the relevant Order extended relief from rates as specified in paragraph 9 of Schedule 1 to that Act; or

v

a person on whom privileges and immunities are conferred by article 3 or 4 of the Commonwealth Countries and Republic of Ireland (Immunities and Privileges) Order 198512; or

vi

the head of any office established as described in section 1(1) of the Hong Kong Economic Trade Act 199613;

b

the person does not fall within any of the following descriptions—

i

a British citizen, a British overseas territories citizen, a British National (Overseas) or a British Overseas citizen; or

ii

a person who under the British Nationality Act 198114 is a British subject; or

iii

a British protected person (within the meaning of that Act); or

iv

a permanent resident of the United Kingdom.

7Care leavers

Class G: a person who is—

a

aged 24 or under; and

b

a category 3 young person as defined by section 104 of the Social Services and Well-being (Wales) Act 201415.

Rebecca EvansY Gweinidog Cyllid a’r Trefnydd, un o Weinidogion Cymru
NODYN ESBONIADOL

(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)

Mae’r Rheoliadau hyn yn diwygio Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) 1992 (O.S. 1992/552) (“Rheoliadau 1992”).

Mae pobl benodol yn cael eu diystyru wrth benderfynu pa un a yw annedd yn ddarostyngedig i ddisgownt ar swm y dreth gyngor sy’n daladwy (adran 11 o Ddeddf Cyllid Llywodraeth Leol 1992 (p. 14) (“y Ddeddf”)). Mae’r dosbarthau o bobl sy’n cael eu diystyru wedi eu nodi yn Atodlen 1 i’r Ddeddf a Rheoliadau 1992.

Mae rheoliad 2(2) o’r Rheoliadau hyn yn diwygio rheoliad 3 o Reoliadau 1992 fel nad yw ond yn gymwys mewn perthynas ag anheddau yn Lloegr.

Mae rheoliad 2(4) yn mewnosod rheoliadau 4 a 5 newydd yn Rheoliadau 1992 sy’n rhagnodi’r dosbarthau o bobl sy’n cael eu diystyru wrth benderfynu pa un a yw annedd yng Nghymru yn ddarostyngedig i ddisgownt. Mae dosbarthau A - F yn defnyddio’r un disgrifiadau ac amodau ag a ddefnyddir yn y dosbarthau cyfatebol yn Lloegr. Mae dosbarth G (ymadawyr gofal sy’n iau na 25 oed) yn ddosbarth newydd nad yw ond yn berthnasol i anheddau yng Nghymru. Mae’r term “care leaver” wedi ei ddiffinio drwy gyfeirio at berson ifanc categori 3, fel y mae wedi ei ddiffinio yn Neddf Gwasanaethau Cymdeithasol a Llesiant (Cymru) 2014 (dccc 4).

Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn. Gellir cael copi oddi wrth: Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.