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Rheoliadau Awdurdodau Lleol (Addasu Cyfrifiadau Angenrheidiol) (Cymru) 2007
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- Wales Statutory Instruments
- 2007 No. 571 (Cy. 49)
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Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)
Mae adrannau 32 a 43 o Ddeddf Cyllid Llywodraeth Leol 1992 (“Deddf 1992”) yn nodi, yn y drefn honno, sut y mae awdurdod bilio a phrif awdurdod praeseptio i gyfrifo'u hanghenion cyllideb ar gyfer blwyddyn ariannol. Mae adrannau 33 a 44 o'r Ddeddf honno yn nodi, yn y drefn honno, sut y mae awdurdod bilio a phrif awdurdod praeseptio i gyfrifo swm sylfaenol eu treth gyngor.
Mae rheoliadau 2(a), 3, 4(a)(i) a 5(a) o'r Rheoliadau hyn yn hepgor cyfeiriadau at “relevant special grant” o adrannau 32, 33, 43 a 44 o Ddeddf 1992 ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2007 gan nad oes unrhyw grantiau arbennig yn cael eu diffinio yn grantiau arbennig perthnasol am y flwyddyn ariannol honno.
Mae rheoliadau 2(b) a 4(b) yn mewnosod, ar gyfer awdurdodau bilio a phrif awdurdodau praeseptio yng Nghymru, ddiffiniadau o symiau sy'n daladwy o ran ardrethi annomestig a ailddosbarthwyd a grant cynnal refeniw yn adrannau 32 a 43 o Ddeddf 1992 am y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2007. Diben hyn yw sicrhau nad yw symiau'r ardrethi annomestig a ailddosbarthwyd a'r grant cynnal refeniw a gedwir allan o'r cyfrifiad ar gyfer gofynion cyllideb yn yr adrannau hynny ond yn ymwneud â'r cyfryw symiau sy'n daladwy o dan yr Adroddiadau Cyllid Llywodraeth Leol am y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2007. Mae'r un diffiniadau yn gymwys hefyd i adrannau 33 a 44 o Ddeddf 1992. Mae rheoliad 4(b) hefyd yn diffinio “floor funding” yn adran 43 drwy fewnosod is-adran (6F) ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2007.
Mae rheoliadau 4(a)(ii) a 5(b) yn diwygio ymhellach adrannau 43 a 44 o Ddeddf 1992 fel bod prif awdurdodau praeseptio yng Nghymru yn gorfod ystyried unrhyw gyllid gwaelodol a geir oddi wrth yr Ysgrifennydd Gwladol ar gyfer y flwyddyn ariannol sy'n dechrau ar 1 Ebrill 2007 wrth wneud y cyfrifiadau gofynnol ar gyfer y flwyddyn honno.
Paratowyd arfarniad rheoliadol mewn cysylltiad â'r Rheoliadau hyn, ac mae ar gael o Is-adran Cyllid Llywodraeth Leol, Yr Adran Llywodraeth Leol a Diwylliant, Cynulliad Cenedlaethol Cymru, Parc Cathays, Caerdydd CF10 3NQ (ffôn 02920825111: e-bost LGFRevenuemailbox@wales.gsi.gov.uk).
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