Deddf Cyllid Llywodraeth Leol (Cymru) 2024

RHAN 2 LL+C Y DRETH GYNGOR

Cyflwyniad LL+C

16 Trosolwg o Ran 2 LL+C

(1) Mae’r Rhan hon yn diwygio Deddf Cyllid Llywodraeth Leol 1992 (p. 14) (“Deddf 1992”), o ran Cymru, fel a ganlyn.

(2) Mae adran 17 yn ailddatgan pwerau presennol Gweinidogion Cymru i ddiwygio bandiau prisio anheddau, ac mae hefyd yn galluogi Gweinidogion Cymru i ddiwygio’r band prisio a ddefnyddir yn gymedr mewn fformiwlâu a gymhwysir o dan adrannau 36 a 47 o Ddeddf 1992 sy’n cael eu defnyddio i gyfrifo’r swm o’r dreth gyngor sy’n daladwy.

(3) Mae adran 18(2) a (3) yn datgymhwyso darpariaethau yn adrannau 6 a 9 o Ddeddf 1992 ynghylch y personau sy’n esempt rhag bod yn atebol ar y cyd ac yn unigol am dalu’r dreth gyngor mewn cysylltiad ag annedd drethadwy, ac yn eu disodli â phŵer i Weinidogion Cymru i ragnodi drwy reoliadau pa bersonau sydd i fod yn esempt.

(4) Mae adran 18(4) a (5) yn datgymhwyso darpariaethau yn adran 11 o Ddeddf 1992 i ddisgowntiau (yn ôl canrannau a bennir yn adran 11 neu drwy orchymyn) fod yn gymwys pan fo gan annedd drethadwy un preswylydd yn unig (neu pan fo ganddi un yn unig nas diystyrir at ddiben disgownt), neu pan na fo preswylydd (neu pan fo pob preswylydd wedi ei ddiystyru), ac yn eu disodli â’r canlynol—

(a) darpariaethau i ddisgowntiau (o symiau a ragnodir, neu a gyfrifir yn unol â darpariaeth a ragnodir, gan Weinidogion Cymru mewn rheoliadau) fod yn gymwys pan fo un preswylydd yn unig (neu pan fo un yn unig nas diystyrir at ddiben disgownt), neu pan fo pob un o breswylwyr annedd wedi eu diystyru,

(b) pŵer i Weinidogion Cymru i ddarparu drwy reoliadau fod disgowntiau yn gymwys pan fodlonir meini prawf eraill,

(c) pŵer i Weinidogion Cymru i wneud darpariaeth ynghylch achosion pan fo mwy nag un disgownt yn gymwys (gan gynnwys ynghylch faint o dreth gyngor sy’n daladwy), a

(d) pŵer i Weinidogion Cymru i ragnodi drwy reoliadau ddosbarthau ar annedd y caiff awdurdod bilio benderfynu bod disgownt is yn gymwys iddynt neu nad oes disgownt o gwbl yn gymwys iddynt.

(5) O ganlyniad—

(a) mae adran 18(6) yn diddymu adran 12 o Ddeddf 1992, a oedd yn ymwneud â’r disgownt penodol a oedd yn gymwys pan nad oedd preswylydd, ac a gynhwysai bŵer i awdurdod bilio i benderfynu (ar gyfer dosbarthau ar annedd a ragnodid gan Weinidogion Cymru) fod disgownt is yn gymwys, neu nad oedd disgownt yn gymwys;

(b) mae adran 18(7) yn diwygio adran 12A o Ddeddf 1992 fel na fydd awdurdod bilio, pan fo’r awdurdod yn penderfynu bod swm y dreth gyngor sy’n daladwy mewn cysylltiad ag anheddau gwag hirdymor yn ddarostyngedig i gynnydd canrannol, bellach yn datgymhwyso’r disgownt (sydd wedi ei ddiddymu o ran Cymru) pan na fo preswylydd, ac yn hytrach bydd yn didynnu unrhyw ddisgownt sy’n gymwys ar ôl ychwanegu’r cynnydd canrannol;

(c) mae adran 18(8) yn diwygio adran 12B o Ddeddf 1992 (swm uwch ar gyfer anheddau a feddiennir yn gyfnodol) yn yr un ffyrdd ag y mae adran 18(7) yn diwygio adran 12A.

(6) Mae adran 18 hefyd yn datgymhwyso Atodlen 1 i Ddeddf 1992 (a oedd, ynghyd ag adran 11(5), yn gwneud darpariaeth ynghylch personau a ddiystyrir at ddibenion penderfynu a yw disgownt yn gymwys), ac yn ei disodli â phŵer i Weinidogion Cymru i ragnodi drwy reoliadau pwy a ddiystyrir at ddibenion disgownt.

(7) Mae adran 19—

(a) o ran y pŵer yn adran 13 o Ddeddf 1992, sy’n galluogi Gweinidogion Cymru i wneud rheoliadau yn darparu bod personau sy’n atebol am dalu’r dreth gyngor yn talu swm gostyngedig o dan rai amgylchiadau, yn newid y pŵer yn rhwymedigaeth i wneud rheoliadau o’r fath,

(b) yn diddymu’r pŵer yn adran 13A i Weinidogion Cymru i’w gwneud yn ofynnol i berson neu gorff wneud cynllun gostyngiadau’r dreth gyngor a darpariaethau cysylltiedig, ac

(c) yn diwygio adran 66(2) o Ddeddf 1992 i ychwanegu materion a ragnodir neu y darperir ar eu cyfer yn unol ag is-adran (1) neu (2) o adran 13 at restr o faterion na chaniateir eu cwestiynu ac eithrio drwy gais am adolygiad barnwrol.

(8) Mae adran [ ] yn disodli’r rhwymedigaethau ar awdurdodau bilio yn adrannau 12A, 12B a 38 o Ddeddf 1992 i gyhoeddi hysbysiadau mewn papur newydd gyda rhwymedigaeth i gyhoeddi’r hysbysiadau hynny ar ffurf electronig, ac i wneud trefniadau eraill ar gyfer y rhai na allant gyrchu’r hysbysiadau drwy ddulliau electronig.

(9) Mae adran 20 yn newid adran 22B o Ddeddf 1992 fel na chaniateir arfer pŵer Gweinidogion Cymru i bennu’r flwyddyn pryd y mae rhaid llunio rhestrau prisio newydd ar gyfer awdurdodau bilio yng Nghymru er mwyn pennu blwyddyn sy’n ddiweddarach na 2029. Mae hefyd yn cyflwyno gofyniad i restrau o’r fath gael eu llunio yn 2030 a phob 5 mlynedd wedi hynny (er y gellir newid y blynyddoedd, drwy orchymyn, gan Weinidogion Cymru).

Gwybodaeth Cychwyn

I1 A. 16 mewn grym ar 17.9.2024, gweler a. 23(1)

Rhagolygol

Newidiadau i fandiau prisio LL+C

17 Cyfrifo’r dreth ar gyfer bandiau prisio gwahanol LL+C

Yn adran 5 o Ddeddf 1992—

(a) yn is-adran (4)—

(i) ar ôl “the Secretary of State” mewnosoder “, in relation to England,”;

(ii) ym mharagraff (b), hepgorer “or (3)”;

(b) yn is-adran (4A), hepgorer “or (3)”;

(c) ar ôl is-adran (4A), mewnosoder—

“(4B) The Welsh Ministers, in relation to Wales, may by order, as regards financial years beginning on or after such date as is specified in the order—

(a) amend subsection (1A), so as to substitute another proportion for that which is for the time being effective for the purposes of subsection (1) above;

(b) substitute other valuation bands for those which are for the time being effective for the purposes of subsection (3) above;

(c) substitute another valuation band for that referred to in the meaning given to “D” in the formula in section 36(1);

(d) substitute another valuation band for that referred to in the meaning given to “D” in the formula in section 47(1).

(4C) The power under subsection (4B)(b) above includes power to make provision for a different number of valuation bands from those which are for the time being effective for the purposes of subsection (3) above.”;

(d) ar ôl is-adran (5), mewnosoder—

“(5A) No order under subsection (4B) may be made unless a draft of the order has been laid before, and approved by a resolution of, Senedd Cymru.”

Gwybodaeth Cychwyn

I2 A. 17 mewn grym ar 16.11.2024, gweler a. 23(2)(h)

Newidiadau i’r dreth gyngor sy’n daladwy LL+C

18 Disgowntiau LL+C

(1) Mae Deddf 1992 wedi ei diwygio fel a ganlyn.

(2) Yn adran 6—

(a) yn is-adran (4), yn lle “for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” rhodder “in accordance with subsection (4C)”;

(b) hepgorer is-adrannau (4A) a (4B);

(c) o flaen is-adran (5), mewnosoder—

“(4C) For the purposes of subsection (4), a person mentioned in subsection (3) falls to be disregarded if—

(a) in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act;

(b) in relation to a chargeable dwelling in Wales, the person—

(i) falls to be disregarded for the purposes of discount by virtue of regulations made under section 11E(5), and

(ii) is also prescribed by the Welsh Ministers in regulations made under this paragraph as falling to be disregarded for the purposes of subsection (4).

(4D) A statutory instrument containing regulations made under subsection (4C)(b)(ii) may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.”

(3) Yn adran 9—

(a) yn is-adran (2), yn lle “for the purposes of discount by virtue of paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” rhodder “in accordance with subsection (2A)”;

(b) yn lle is-adran (2A), rhodder—

“(2A) For the purposes of subsection (2), a person mentioned in subsection (1) falls to be disregarded if—

(a) in relation to a chargeable dwelling in England, the person falls to be disregarded for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act;

(b) in relation to a chargeable dwelling in Wales, the person falls to be disregarded for the purposes of section 6(4) (see subsection (4C) of that section).”

(4) Yn adran 11—

(a) yn y pennawd, ar ôl “Discounts”, mewnosoder “: England”;

(b) yn is-adran (1), ar ôl “any chargeable dwelling”, mewnosoder “in England”;

(c) yn is-adran (2)—

(i) yn lle “, 11C, 12, 12A and 12B”, rhodder “and 11C”;

(ii) ar ôl “any chargeable dwelling”, mewnosoder “in England”;

(d) yn is-adran (5), ar y diwedd, mewnosoder “in relation to any chargeable dwelling in England”.

(5) Ar ôl adran 11D, mewnosoder—

“11E Discounts: Wales

(1) Where subsection (2) or (3) apply in respect of any chargeable dwelling in Wales and any day, the amount of council tax payable in respect of the dwelling for the day is subject to a discount of an amount prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations (but see also section 11F).

(2) This subsection applies where, on the day concerned—

(a) any of the following criteria is met—

(i) there is only one resident of the dwelling and that resident does not fall to be disregarded for the purposes of discount,

(ii) there are two or more residents of the dwelling and each of them except one falls to be disregarded for the purposes of discount, or

(iii) there are one or more residents of the dwelling and each of them falls to be disregarded for the purposes of discount, and

(b) any further conditions prescribed by the Welsh Ministers in regulations are met.

(3) This subsection applies where, on the day concerned, such other criteria as may be prescribed by the Welsh Ministers in regulations are met.

(4) Regulations made under subsection (1) may—

(a) prescribe a different amount of discount, or different provision for calculating an amount of discount, in relation to different criteria (including in relation to any criteria prescribed in accordance with subsection (3));

(b) make provision about cases where more than one discount applies (including, but not limited to, making provision about the amount of council tax that is payable).

(5) For the purpose of subsection (2), a person falls to be disregarded for the purposes of discount if the person is of a description prescribed by the Welsh Ministers in regulations.

(6) Regulations made under subsection (2)(b) or (3) may prescribe conditions or criteria (as the case may be) by reference to—

(a) the type or physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(7) Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.

11F Discounts: Wales (less discount or no discount)

(1) Where council tax payable in respect of any chargeable dwelling in Wales and any day is subject to a discount because section 11E(1) applies, the Welsh Ministers may for any financial year by regulations prescribe classes of dwelling in relation to which the amount of the discount is subject to any determination made in accordance with subsection (2).

(2) For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that the discount in relation to a class of dwellings prescribed—

(a) does not apply, or

(b) is less than the amount of discount prescribed or calculated under section 11E(1).

(3) A class of dwellings may be prescribed under subsection (1) by reference to—

(a) the type or physical characteristics of, or other matters relating to, dwellings;

(b) the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.

(4) A billing authority may vary or revoke a determination for a financial year, but only before the beginning of that year.

(5) A billing authority that makes a determination under this section must, before the end of the period of 21 days beginning with the day the determination is made—

(a) publish a notice of the determination electronically, and

(b) make arrangements for members of the public who would otherwise not be able to access that notice to do so.

(6) The validity of a determination is not affected by a failure to comply with subsection (5).

(7) Any statutory instrument containing regulations made under this section may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.”

(6) Hepgorer adran 12.

(7) Yn adran 12A—

(a) yn lle is-adran (1), rhodder—

“(1) For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that if on any day a dwelling is a long-term empty dwelling the amount of council tax payable in respect of the dwelling and the day is increased by such percentage of not more than 300 as it may specify in the determination.

(1A) Where a determination is made in accordance with subsection (1) and a discount applies, the authority must calculate the amount of council tax payable by first adding the percentage increase mentioned in subsection (1) and then subtracting the discount.”;

(b) hepgorer is-adran (6).

(8) Yn adran 12B—

(a) yn lle is-adran (1) rhodder—

“(1) For any financial year, a billing authority in Wales may determine in relation to its area, or such part of its area as it may specify, that if on any day the conditions mentioned in subsection (2) are satisfied in respect of a dwelling the amount of council tax payable in respect of the dwelling and the day is increased by such percentage of not more than 300 as it may specify in the determination.

(1A) Where a determination is made in accordance with subsection (1) and a discount applies, the authority must calculate the amount of council tax payable by first adding the percentage increase mentioned in subsection (1) and then subtracting the discount.”;

(b) hepgorer is-adran (7).

(9) Yn adran 66, yn lle “12”, rhodder “11F”.

(10) Yn adran 67, yn lle “12”, rhodder “11F”.

(11) Yn Atodlen 1—

(a) yn y pennawd, ar ôl “Discount”, mewnosoder “: England”;

(b) hepgorer paragraff 12.

Gwybodaeth Cychwyn

I3 A. 18(2)(c)(5) mewn grym ar 17.9.2024, gweler a. 23(5)(6)

Rhagolygol

19 Symiau gostyngedig LL+C

(1) Mae Deddf 1992 wedi ei diwygio fel a ganlyn.

(2) Yn adran 13—

(a) yn is-adran (1), ar ôl “may” mewnosoder “, in relation to England, and the Welsh Ministers must, in relation to Wales”;

(b) yn is-adran (3), yn lle “12” rhodder “11E, 11F”;

(c) yn is-adran (4), ar ôl “thinks” mewnosoder “, or the Welsh Ministers think,”;

(d) yn is-adran (7), ar ôl “thinks” mewnosoder “, or the Welsh Ministers think,”;

(e) yn is-adran (8)—

(i) ym mharagraff (a), ar ôl “billing authority” mewnosoder “in England”;

(ii) ar ôl paragraff (b), mewnosoder—

“(ba) provision requiring the Welsh Ministers to specify in a report, for the purposes of the regulations, an amount in relation to each billing authority in Wales;

(bb) provision requiring the Welsh Ministers to lay that report before Senedd Cymru;”;

(f) ar ôl is-adran (10), mewnosoder—

“(11) The Welsh Ministers may issue guidance about how a billing authority is to give effect to regulations made by them under this section.

(12) A billing authority in Wales must have regard to guidance issued under subsection (11).”

(3) Yn adran 13A—

(a) yn is-adran (1)—

(i) hepgorer paragraff (b);

(ii) ym mharagraff (c), yn lle “(b)” rhodder “pursuant to regulations made by the Welsh Ministers under section 13”.

(b) hepgorer is-adrannau (4), (5) ac (8);

(c) yn is-adran (9), hepgorer “or regulations under subsection (4)”.

(4) Yn adran 32—

(a) yn is-adran (3)(a), hepgorer “its council tax reduction scheme,”;

(b) yn is-adran (12), hepgorer paragraff (c).

(5) Yn adran 33—

(a) yn is-adran (1), yn y diffiniad o “P”, hepgorer “its council tax reductions scheme,”;

(b) yn is-adran (1A), hepgorer is-baragraff (iii).

(6) Yn adran 66, yn is-adran (2), ar ôl paragraff (b), mewnosoder—

“(bza) a matter prescribed or provided for in accordance with subsections (1) or (2) of section 13 in regulations made by the Welsh Ministers under that section;”.

(7) Hepgorer Atodlen 1B.

Gwybodaeth Cychwyn

I4 A. 19 ddim mewn grym ar y Cydsyniad Brenhinol, gweler a. 23(7)

Rhagolygol

Prisio anheddau LL+C

20 Y weithdrefn ar gyfer llunio rhestrau prisio LL+C

(1) Yn adran 22B o Ddeddf 1992—

(a) yn is-adran (3), ar ôl “the Welsh Ministers” mewnosoder “, but an order under this subsection cannot specify a year later than‍ 2027”;

(b) ar ôl is-adran (3), mewnosoder—

“(3A) After that, a new list must be compiled, in relation to billing authorities in Wales, on 1 April in each revaluation year.

(3B) Revaluation years are‍ 2028 and every fifth year afterwards.

(3C) The Welsh Ministers may by order amend subsection (3B) so as to—

(a) substitute a different year for the year that is for the time being specified as the revaluation year;

(b) insert a reference to a different year from the year that would otherwise be the revaluation year;

(c) substitute a different interval between revaluation years for the interval that is for the time being specified there;

(d) make other amendments to subsection (3B) that are consequential on, or incidental to, the amendments made under paragraph (a), (b) or (c).”;

(c) yn is-adran (7), yn lle “this section” rhodder “subsection (1A), (2) or (3)”;

(d) ar ôl is-adran (7), mewnosoder—

“(7A) Where a list is to be compiled under subsection (3A), the listing officer for a billing authority must send the authority a copy of the list proposed to be compiled (based on the information held at the time by the listing officer)—

(a) by such date as the Welsh Ministers may specify, by order, in relation to a specific list or in relation to lists generally, or

(b) no later than the 1 September before the date on which the list is to be compiled, if no such order applies to that list.”;

(e) ar ôl is-adran (8), mewnosoder—

“(8A) A billing authority must keep a copy list received under subsection (7A) electronically and must, as soon as reasonably practicable, take such steps as it thinks most suitable for giving notice of it.”;

(f) yn is-adran (10), ar ôl “billing authority” mewnosoder “in England”;

(g) ar ôl is-adran (10), mewnosoder—

“(10A) As soon as reasonably practicable after receiving a copy list under subsection (9) above, a billing authority in Wales must—

(a) deposit it at its principal office, if it is a copy of a list compiled under subsection (3);

(b) keep a copy electronically, if it is a copy of a list compiled under subsection (3A).”;

(h) yn lle is-adran (12), rhodder—

“(12) No order under subsection (3) or (3C) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, Senedd Cymru.

(13) A statutory instrument containing an order under subsection (7A) is subject to annulment in pursuance of a resolution of Senedd Cymru.”

(2) Yn adran 24 o Ddeddf 1992—

(a) yn is-adran (9), yn lle “or 22B(10)” rhodder “, 22B(10) or 22B(10A)(a)”;

(b) ar ôl is-adran (9), mewnosoder—

“(9A) The regulations may include provision that where—

(a) the listing officer for a billing authority has informed the authority of an alteration of the list; and

(b) the authority keeps the copy list electronically under section 22B(10A)(b),

the authority must alter the copy accordingly.”

(3) Yn adran 28 o Ddeddf 1992—

(a) yn is-adran (2)(a), yn lle “or 22B(10)” rhodder “, 22B(10) or 22B(10A)(a)”;

(b) ar ôl is-adran (2), mewnosoder—

“(2A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a list, or has been its state at any time while it has been kept electronically, if—

(a) the authority keeps the copy list electronically under section 22B(10A)(b); and

(b) the list is in force or has been in force at any time in the preceding five years.”;

(c) ar ôl is-adran (3), mewnosoder—

“(3A) A person may require a billing authority to give them access to such information as will enable that person to establish what is the state of a copy of a proposed list if—

(a) the authority keeps the copy list electronically under section 22B(8A); and

(b) the list itself is not yet in force.”;

(d) yn is-adran (4), yn lle “or (3)” rhodder “, (2A), (3) or (3A)”;

(e) yn is-adran (8)(a), yn lle “(3)” rhodder “(2A), (3), (3A)”.

(4) Ym mharagraff 8 o Atodlen 2 i Ddeddf 1992, yn is-baragraffau (1), (2)(a) a (3)(a), ar ôl “22B(7)” mewnosoder “, 22B(7A)”.

Gwybodaeth Cychwyn

I5 A. 20 mewn grym ar 16.11.2024, gweler a. 23(2)(i)