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12.—(1) Rhaid i bob awdurdod yng Nghymru wneud cynllun a fydd yn pennu’r gostyngiadau a gymhwysir i’r symiau o dreth gyngor a fydd yn daladwy gan bersonau y mae’r cynllun yn gymwys iddynt mewn perthynas ag anheddau a leolir yn ardal yr awdurdod.
(2) Ni chaiff y swyddogaeth o wneud cynllun, fel sy’n ofynnol gan y Rheoliadau hyn fod yn gyfrifoldeb i weithrediaeth awdurdod o dan drefniadau gweithredol.
(3) Nid yw adran 101 o Ddeddf Llywodraeth Leol 1972(1) (trefniadau ar gyfer cyflawni swyddogaethau gan awdurdodau lleol) yn gymwys mewn perthynas â chyflawni’r swyddogaeth a grybwyllir ym mharagraff (1).
(4) Yn y rheoliad hwn, mae i’r cyfeiriadau at “gweithrediaeth” a “trefniadau gweithredol” yr un ystyron a roddir, yn eu trefn i “executive” ac “executive arrangements” gan Ran 2 o Ddeddf Llywodraeth Leol 2000(2) neu offeryn a wnaed o dan y Rhan honno o’r Ddeddf honno.
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