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Deddf Llywodraeth Leol ac Etholiadau (Cymru) 2021
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156Atebolrwydd ar y cyd ac yn unigol i dalu’r dreth gyngor
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Yn Atodlen 1 i Ddeddf Cyllid Llywodraeth Leol 1992 (p. 14) (personau a ddiystyrir at ddibenion disgownt), ar ôl paragraff 11 (personau o ddisgrifiadau eraill) mewnosoder—
“12(1)Regulations under paragraph 11 made by the Welsh Ministers may amend Chapter 1 of Part 1 (but not this Schedule) for the purpose of providing that a person who, under the regulations, is to be disregarded for the purposes of discount on a particular day is also not to be jointly or severally liable to pay council tax in respect of any chargeable dwelling and that day.
(2)Regulations which make provision as described in sub-paragraph (1) may also make provision about how liability to pay the council tax in respect of a dwelling is to be determined.”
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