The Non-Domestic Rating (Demand Notices) (Wales) (Amendment) Regulations 1993

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993.

The Regulations are consequential on the Non-Domestic Rating Act 1993 (“the 1993 Act”). Section 1 of that Act provides for the freezing in real terms in 1993/94 of rate increases for those moving to higher rate bills under the transitional arrangements.

The effect of the amendments made by these Regulations, which apply in relation to rate demand notices for the financial year 1993/94 issued after the coming into force of section 1 of the 1993 Act, is to require each Welsh billing authority to supply with its rate demand notices, explanatory information which takes account of the changes to the transitional arrangements made by the 1993 Act.

NODYN ESBONIADOL

(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)

Mae'r Rheoliadau hyn yn diwygio'r Rheoliadau Threthi Annomestig (Hysbysiadau Hawlio) (Cymru) 1993.

Mae'r Rheoliadau'n dilyn yn sg *l Deddf Trethi Annomestig 1993 (“Deddf 1993”). Mae adran 1 y Ddeddf honno yn darparu ar gyfer rhewi'r cynnydd yn eu trethi mewn termau real ym 1993/94 ar gyfer y sawl sy'n symud i filiau trethi uwch o dan y trefniadau dros dro.

Effaith y diwygiadau a wneir gan y Rheoliadau hyn, sy'n gymwys mewn perthynas â hysbysiadau hawlio trethi am y flwyddyn ariannol 1993/94 a anfonir ar o*l i adran 1 Deddf 1993 ddod i rym, yw ei gwneud yn ofynnol i bob awdurdod bilio yng Nghymru gynnwys gyda'i hysbysiadau hawlio trethi wybodaeth esboniadol sy'n cymryd i ystyriaeth y newidiadau yn y trefniadau dros dro a wneir gan Ddeddf 1993.