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Rheoliadau Cynlluniau Gostyngiadau’r Dreth Gyngor a Gofynion Rhagnodedig (Cymru) 2013
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61.—(1) Unrhyw daliad o ddyfarniad chwaraeon ac eithrio i’r graddau y’i gwnaed mewn perthynas ag unrhyw un neu ragor o’r eitemau a bennir yn is-baragraff (2).
(2) Yr eitemau a bennir at ddibenion is-baragraff (1) yw bwyd, dillad neu esgidiau cyffredin, tanwydd cartref neu rent y ceisydd neu, os yw’r ceisydd yn aelod o deulu, unrhyw aelod arall o deulu’r ceisydd, neu unrhyw dreth gyngor neu daliadau dŵr y mae’r ceisydd neu’r aelod hwnnw’n atebol amdanynt.
(3) At ddibenion is-baragraff (2) nid yw “bwyd” (“food”) yn cynnwys fitaminau, mwynau neu atchwanegiadau dietegol arbennig eraill a fwriedir ar gyfer gwella perfformiad y person yn y gamp y gwnaed y dyfarniad mewn perthynas â hi.
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