2.—(1) The Non-Domestic Rating (Demand Notices) (Wales) Regulations 1993(1) are amended as follows.
(2) In paragraph 5(a) of Schedule 1 for “section 43(5) or 45(5)” there is substituted “section 43(5) or (6A) or section 45(5)”.
(3) At the end of paragraph 1 of Part I of Schedule 2 there is added the following—
The occupier of a general store or post office in a settlement appearing in a billing authority’s rural settlement list is entitled to rate relief if it is the only such store or post office in that settlement and its rateable value is £5,000 or less. Relief is given at 50 per cent of the full rates bill, or of the transitional bill where transitional arrangements apply. Billing authorities have discretion to remit all or part of the remaining 50 per cent.
Authorities also have discretion to remit all or part of the rate bills on other property in a settlement on the rural settlement list if the rateable value is £10,000 or less and the authority is satisfied that the property is used for a purpose which benefits the local community.”.
(4) At the end of paragraph 1 of Part II of Schedule 2 there is added the following—
Mae gan ddeiliad siop gyffredinol neu swyddfa bost mewn anheddiad sy'n ymddangos ar restr aneddiadau gwledig yr awdurdod bilio hawl i gael rhyddhad rhag trethi os dyma'r unig siop neu swyddfa bost o'r fath yn yr anheddiad hwnnw a'i gwerth trethiannol yn £5,000 neu lai. Rhoddir rhyddhad ar 50 y cant o'r bil trethi llawn, neu'r bil trosiannol lle bydd trefniadau trosiannol yn gymwys. Mae gan awdurdodau bilio ddisgresiwn i ildio'r cyfan neu ran o'r 50 y cant arall.
Mae gan awdurdodau ddisgresiwn hefyd i ildio'r cyfan neu ran o filiau trethi eiddo eraill mewn anheddiad sydd ar y rhestr o aneddiadau gwledig sydd a gwerth trethiannol o £10,000 neu lai a lle bo'r awdurdod yn fodlon bod yr eiddo yn cael ei ddefnyddio at ddiben sydd o fantais i'r gymuned leol.”.