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Rheoliadau Gofal a Chymorth (Asesiad Ariannol) (Cymru) 2015
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Incwm a drinnir fel cyfalaf
19.—(1) Rhaid trin fel cyfalaf unrhyw swm ar ffurf ad-daliad o dreth incwm a ddidynnwyd o elw neu enillion trethadwy i dreth incwm o dan Atodlen D neu E i Ddeddf Trethi Incwm a Chorfforaeth 1998(1).
(2) Rhaid trin fel cyfalaf unrhyw dâl gwyliau nad yw’n enillion.
(3) Ac eithrio incwm sy’n deillio o gyfalaf a ddiystyrir o dan baragraffau 1, 4, 8, 14, 22 a 24 o Atodlen 2, rhaid trin fel cyfalaf unrhyw incwm A sy’n deillio o gyfalaf, ond hynny yn unig ar y dyddiad pan fo taliad arferol ohono yn ddyledus i A.
(4) Pan fo A yn enillydd cyflogedig, rhaid trin fel cyfalaf unrhyw flaendal o enillion neu unrhyw fenthyciad a roddir gan gyflogwr A.
(5) Rhaid trin fel cyfalaf unrhyw daliad elusennol neu wirfoddol nad yw’n cael ei dalu neu’n daladwy ar adegau rheolaidd, ac eithrio taliad a wneir o dan y Gronfa, Ymddiriedolaeth Eileen, Ymddiriedolaeth Macfarlane, Ymddiriedolaeth Macfarlane (Taliadau Arbennig), Ymddiriedolaeth Macfarlane (Taliadau Arbennig) (Rhif 2), y Gronfa Byw’n Annibynnol neu Gynllun Byw’n Annibynnol Cymru(2).
(6) Rhaid trin fel cyfalaf A unrhyw daliad gwirfoddol o incwm a wneir i A gan drydydd parti at y diben o gynorthwyo A i dalu unrhyw ôl-ddyledion o’r taliadau, cyfraniadau neu ad-daliadau y gofynnodd yr awdurdod lleol amdanynt gan y person am lety a ddarparwyd neu a sicrhawyd yn unol â’r Ddeddf.
(7) Yn y rheoliad hwn, mae i “y Gronfa”, “Ymddiriedolaeth Eileen”, “Ymddiriedolaeth Macfarlane”, “Ymddiriedolaeth Macfarlane (Taliadau Arbennig)”, “Ymddiriedolaeth Macfarlane (Taliadau Arbennig) (Rhif 2)” ac “y Gronfa Byw’n Annibynnol” yr ystyron, yn eu trefn, a roddir i “the Fund”, “the Eileen Trust”, “the Macfarlane Trust”, “the Macfarlane (Special Payments) Trust”, “the Macfarlane (Special Payments) (No. 2) Trust” a “the Independent Living Fund” yn y Rheoliadau Cymhorthdal Incwm.
(1)
(2)
Bydd cyn-dderbynwyr taliadau o’r Gronfa Byw’n Annibynnol (sydd wedi cau bellach) yn cael taliadau o Gynllun Byw’n Annibynnol Cymru a hynny’n effeithiol o fis Gorffennaf 2015.
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