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Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017

Statws

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72Ystyr eiddo preswyl

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(1)Yn y Ddeddf hon, ystyr “eiddo preswyl” yw—

(a)adeilad a ddefnyddir fel un annedd neu ragor, neu sy’n addas i’w ddefnyddio felly, neu sydd yn y broses o gael ei godi neu ei addasu i’w ddefnyddio felly;

(b)tir sy’n ardd neu’n diroedd, neu’n ffurfio rhan o ardd neu diroedd adeilad o fewn paragraff (a) (gan gynnwys unrhyw adeilad neu strwythur ar dir o’r fath);

(c)buddiant mewn tir neu hawl dros dir sy’n bodoli er budd adeilad o fewn paragraff (a) neu dir o fewn paragraff (b).

(2)Yn unol â hynny, ystyr “eiddo amhreswyl” yw unrhyw eiddo nad yw’n eiddo preswyl.

(3)Ond gweler y rheol yn is-adran (9) yn achos trafodiad sy’n ymwneud â 6 neu ragor o anheddau.

(4)At ddibenion is-adran (1), mae adeilad a ddefnyddir at unrhyw un neu ragor o’r dibenion a ganlyn yn cael ei ddefnyddio fel annedd—

(a)llety preswyl ar gyfer disgyblion ysgol;

(b)llety preswyl ar gyfer myfyrwyr, ac eithrio llety o fewn is-adran (5)(b);

(c)llety preswyl ar gyfer aelodau’r lluoedd arfog;

(d)sefydliad sy’n unig breswylfa neu’n brif breswylfa o leiaf 90% o’i breswylwyr ac nad yw o fewn unrhyw un neu ragor o baragraffau (a) i (f) o is-adran (5).

(5)At ddibenion is-adran (1), nid yw adeilad a ddefnyddir at unrhyw un neu ragor o’r dibenion a ganlyn yn cael ei ddefnyddio fel annedd—

(a)cartref neu sefydliad arall sy’n darparu llety preswyl ar gyfer plant;

(b)neuadd breswyl myfyrwyr addysg bellach neu addysg uwch;

(c)cartref neu sefydliad arall sy’n darparu llety preswyl â gofal personol ar gyfer personau sydd angen gofal personol oherwydd henaint, anabledd, dibyniaeth ar alcohol neu gyffuriau yn y gorffennol neu ar hyn o bryd neu anhwylder meddwl yn y gorffennol neu ar hyn o bryd;

(d)ysbyty neu hosbis;

(e)carchar neu sefydliad tebyg;

(f)gwesty neu sefydliad tebyg.

(6)Pan fo adeilad yn cael ei ddefnyddio at ddiben a bennir yn is-adran (5), rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1)(a).

(7)Pan fo adeilad nad yw’n cael ei ddefnyddio yn addas i’w ddefnyddio at o leiaf un o’r dibenion a bennir yn is-adran (4) ac o leiaf un o’r dibenion hynny a bennir yn is-adran (5)⁠—

(a)os oes un defnydd o’r fath y mae’r adeilad yn fwyaf addas ar ei gyfer, neu os yw’r defnyddiau y mae’n fwyaf addas ar eu cyfer oll wedi eu pennu yn yr un is-adran, rhaid diystyru ei addasrwydd ar gyfer unrhyw ddefnydd arall at ddibenion is-adran (1)(a),

(b)fel arall, mae’r adeilad i’w drin at y dibenion hynny fel pe bai’n addas i’w ddefnyddio fel annedd.

(8)Yn yr adran hon, mae “adeilad” yn cynnwys rhan o adeilad.

(9)Pan fo trafodiad unigol yn ymwneud â 6 neu ragor o anheddau ac yn cynnwys trosglwyddo prif fuddiant ynddynt, neu roi les drostynt, yna, at ddibenion y Ddeddf hon fel y mae’n gymwys mewn perthynas â’r trafodiad hwnnw, caiff yr anheddau hynny eu trin fel anheddau amhreswyl.

(10)Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon.

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