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Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) (Diwygio) (Cymru) 2023
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- Welsh Statutory Instruments
- 2023 No. 154 (Cy. 23)
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Newidiadau i ddeddfwriaeth:
Rheoliadau’r Dreth Gyngor (Darpariaethau Ychwanegol ar gyfer Diystyriadau Disgownt) (Diwygio) (Cymru) 2023 yn gyfredol gyda’r holl newidiadau y gwyddys eu bod mewn grym ar neu cyn 07 Chwefror 2026. Mae newidiadau a all gael eu dwyn i rym yn y dyfodol. Mae newidiadau a wnaed yn ymddangos yn y cynnwys a chyfeirir atynt trwy anodiadau.
Changes to Legislation
Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Cofnodir newidiadau ac effeithiau gan ein tîm golygyddol mewn rhestrau sydd i'w gweld yn yr adran 'Newidiadau i Ddeddfwriaeth'. Os nad yw'r effeithiau hynny wedi'u cymhwyso eto i destun y ddeddfwriaeth gan y tîm golygyddol maent hefyd wedi'u rhestru ochr yn ochr â'r ddeddfwriaeth yn y darpariaethau yr effeithir arnynt. Defnyddiwch y ddolen 'mwy' i agor y newidiadau a'r effeithiau sy'n berthnasol i'r ddarpariaeth rydych yn edrych arni.
Changes and effects yet to be applied to :
- Regulations revoked by S.I. 2026/8 Sch. 4 para. 16(l)
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 (“Rheoliadau 1992”) o ran Cymru.
Mae adran 11 o Ddeddf Cyllid Llywodraeth Leol 1992 (“Deddf 1992”) yn darparu bod 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. Mae’r dosbarthau o bobl sy’n cael eu diystyru wedi eu nodi yn Atodlen 1 i Ddeddf 1992 a rheoliad 5 o Reoliadau 1992.
Mae rheoliad 2 o’r Rheoliadau hyn yn diwygio rheoliad 5(8) (Dosbarth H) o Reoliadau 1992 i ddarparu nad yw’r diystyriad presennol ond yn gymwys pan fo person sydd wedi cael caniatâd i ddod i mewn i’r Deyrnas Unedig neu i aros ynddi o dan Gynllun Cartrefi i Wcráin Llywodraeth y DU yn preswylio gyda noddwr o dan y cynllun hwnnw.
Ystyriwyd cod ymarfer Gweinidogion Cymru ar gynnal asesiadau effaith rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, ystyriwyd nad oedd yn angenrheidiol cynnal asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn.
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