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Rheoliadau Treth Trafodiadau Tir (Swm Penodedig o Rent Perthnasol) (Cymru) (Diwygio) 2021
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- Welsh Statutory Instruments
- 2021 No. 119 (Cy. 32)
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NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
Mae’r Rheoliadau hyn yn diwygio Rheoliadau Treth Trafodiadau Tir (Swm Penodedig o Rent Perthnasol) (Cymru) 2018 (“Rheoliadau 2018”) er mwyn diwygio swm y rhent perthnasol a bennir yn rheoliad 2 o’r Rheoliadau hynny.
Mae Rheoliadau 2018 yn pennu swm y rhent perthnasol o dan baragraff 36(1)(b) o Atodlen 6 i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017, at ddibenion diffinio “y swm penodedig” ym mharagraffau 34 a 35 o’r Atodlen honno.
Mae rheoliad 4 o’r Rheoliadau hyn yn diwygio swm y rhent perthnasol a bennir yn rheoliad 2 o Reoliadau 2018 o £9,000 i £13,500 o’r dyddiad y daw’r Rheoliadau hyn i rym. O ran trafodiadau â dyddiad effeithiol sy’n digwydd cyn i’r Rheoliadau hyn ddod i rym, bydd y swm blaenorol o £9,000 yn dal yn gymwys.
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 Lywodraeth Cymru, Parc Cathays, Caerdydd CF10 3NQ ac ar wefan Llywodraeth Cymru yn www.llyw.cymru.
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