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Rheoliadau Ardrethu Annomestig (Lluosydd) (Cymru) 2023
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- Welsh Statutory Instruments
- 2023 No. 72 (Cy. 13)
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Newidiadau i ddeddfwriaeth:
Ar hyn o bryd nid oes unrhyw effeithiau heb eu gweithredu yn hysbys ar gyfer y Rheoliadau Ardrethu Annomestig (Lluosydd) (Cymru) 2023.
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Efallai na fydd deddfwriaeth ddiwygiedig sydd ar y safle hwn yn gwbl gyfoes. Ar hyn o bryd mae unrhyw newidiadau neu effeithiau hysbys a wnaed gan ddeddfwriaeth ddilynol wedi'u gwneud i destun y ddeddfwriaeth yr ydych yn edrych arni gan y tîm golygyddol. Gweler 'Cwestiynau Cyffredin' am fanylion ynglŷn â'r amserlenni ar gyfer nodi a chofnodi effeithiau newydd ar y safle hwn.
NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
O ran Cymru, cyfrifir y lluosydd ardrethu annomestig yn unol â’r fformiwla ym mharagraff 4B o Atodlen 7 i Ddeddf Cyllid Llywodraeth Leol 1988 (“Deddf 1988”) ar gyfer blwyddyn ariannol y mae rhaid llunio rhestrau ardrethu newydd ar ddechrau’r flwyddyn ariannol honno. Mae rhestrau ardrethu newydd yn cael eu llunio ar gyfer y flwyddyn ariannol sy’n dechrau ar 1 Ebrill 2023 (“y flwyddyn o dan sylw”).
Mae’r fformiwla ym mharagraff 4B o Atodlen 7 i Ddeddf 1988 yn cynnwys eitemau B ac C. Eitem B yw’r mynegai prisiau defnyddwyr ar gyfer mis Medi yn y flwyddyn ariannol cyn y flwyddyn o dan sylw, ac eitem C yw’r mynegai prisiau defnyddwyr ar gyfer mis Medi yn y flwyddyn ariannol sy’n dod cyn y flwyddyn ariannol cyn y flwyddyn o dan sylw. Mae paragraff 5(13A) o Atodlen 7 i Ddeddf 1988 yn galluogi Gweinidogion Cymru i wneud rheoliadau i ddiwygio, diddymu neu ddatgymhwyso is-baragraffau penodol yn Atodlen 7 i Ddeddf 1988, er mwyn rhoi cyfeiriadau at fynegai arall yn lle cyfeiriadau at y mynegai prisiau defnyddwyr, neu i bennu neu ddisgrifio ffigur ar gyfer eitem B ac/neu C.
Mae’r Rheoliadau hyn yn gymwys i’r flwyddyn ariannol sy’n dechrau ar 1 Ebrill 2023, ac yn datgymhwyso paragraff 5(5A)(a) o Atodlen 7 i Ddeddf 1988. Mae’r Rheoliadau hyn hefyd yn pennu mai’r ffigur ar gyfer eitem B yw 113.9. Effaith hyn yw bod y lluosydd ardrethu annomestig yn parhau i fod yr un ffigur â’r ffigur hwnnw a gyfrifwyd ar gyfer y blynyddoedd ariannol yn dechrau ar 1 Ebrill 2020, 1 Ebrill 2021 a 1 Ebrill 2022.
Yn unol â pharagraff 5(13C) o Atodlen 7 i Ddeddf 1988, ni fydd y Rheoliadau hyn ond yn dod i rym os ydynt yn cael eu cymeradwyo drwy benderfyniad gan Senedd Cymru cyn i Senedd Cymru gymeradwyo’r adroddiad cyllid llywodraeth leol ar gyfer y flwyddyn ariannol sy’n dechrau ar 1 Ebrill 2023, neu cyn 1 Mawrth 2023 (pa un bynnag sydd gynharaf).
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: Yr Is-adran Diwygio Cyllid Llywodraeth Leol, Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.
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