Rheoliadau Cynlluniau Gostyngiadau’r Dreth Gyngor a Gofynion Rhagnodedig (Cymru) 2013
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Newidiadau dros amser i: Paragraff 27
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- 28/11/2013- Amendment
- 20/01/2023
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Golwg cyfnod mewn amser fel yr oedd ar 20/01/2023.
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Mae newidiadau yn dal heb eu gwneud i Rheoliadau Cynlluniau Gostyngiadau’r Dreth Gyngor a Gofynion Rhagnodedig (Cymru) 2013. Mae unrhyw newidiadau sydd wedi cael eu gwneud yn barod gan y tîm yn ymddangos yn y cynnwys a chyfeirir atynt gydag anodiadau.
Changes to Legislation
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Incwm a drinnir fel cyfalaf: personau nad ydynt yn bensiynwyrLL+C
27.—(1) Mae’r paragraff hwn yn gymwys mewn perthynas â phersonau nad ydynt yn bensiynwyr.
(2) Rhaid trin fel cyfalaf unrhyw haelrodd sy’n deillio o gyflogaeth, y mae paragraff 9 o Atodlen 8 (symiau a ddiystyrir wrth gyfrifo enillion) yn gymwys iddi ac a delir fesul cyfnod o un flwyddyn o leiaf.
(3) Rhaid trin fel cyfalaf unrhyw swm ar ffurf ad-daliad o dreth incwm a ddidynnwyd o elwau neu daliadau trethadwy i dreth incwm o dan Atodlen D neu E.
(4) Rhaid trin fel cyfalaf unrhyw dâl gwyliau nad yw’n enillion o dan baragraff 14 (enillion enillwyr cyflogedig).
(5) Ac eithrio unrhyw incwm sy’n deillio o gyfalaf ac a ddiystyrir o dan baragraffau 4, 5, 7, 11, 17, 30 i 33, 48 neu 49 o Atodlen 10 (diystyriadau cyfalaf), rhaid trin fel cyfalaf unrhyw incwm sy’n deillio o gyfalaf, ond hynny, yn unig, o’r dyddiad dyladwy arferol pan gredydir yr incwm hwnnw i gyfrif y ceisydd.
(6) Yn achos cyflogaeth fel enillydd cyflogedig, rhaid trin fel cyfalaf unrhyw flaen-daliad o enillion, neu unrhyw fenthyciad, a roddir i’r ceisydd gan ei gyflogwr.
(7) Rhaid trin fel cyfalaf unrhyw daliad elusennol neu wirfoddol nas gwneir ac nad yw’n ddyladwy fesul cyfnod rheolaidd, ac eithrio taliad a wneir o dan, neu gan yr Ymddiriedolaethau, y Gronfa, Ymddiriedolaeth Eileen, MFET Limited, Cronfa Skipton, Sefydliad Caxton, y Gronfa Byw’n Annibynnol (2006) neu Gronfa Cymorth Elusennol Bomiau Llundain.
(8) Rhaid trin fel cyfalaf dderbyniadau gros unrhyw weithgarwch masnachol a ymgymerir gan berson sy’n cael cymorth mewn perthynas â hynny o dan y llwybr hunangyflogaeth, ond hynny i’r graddau, yn unig, y talwyd y derbyniadau hynny i gyfrif arbennig yn ystod y cyfnod pan oedd y person hwnnw’n derbyn y cyfryw gymorth.
(9) Rhaid trin fel cyfalaf unrhyw ôl-ddyled o lwfans cynhaliaeth a delir i geisydd fel cyfandaliad.
(10) Rhaid trin fel cyfalaf unrhyw ôl-ddyled o gredyd treth gwaith neu gredyd treth plant.
Gwybodaeth Cychwyn
I1Atod. 6 para. 27 mewn grym ar 28.11.2013, gweler rhl. 1(2)
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