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Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2013
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- Wales Statutory Instruments
- 2013 No. 62 (Cy. 13)
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Nodyn Esboniadol
(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)
Mae Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 (“Rheoliadau 1992”) yn gwneud darpariaeth ynglŷn â bilio, casglu a gorfodi'r dreth gyngor. Mae'r Rheoliadau hyn yn diwygio Rheoliadau 1992 mewn perthynas â Chymru, er mwyn cymryd i ystyriaeth gyflwyno cynlluniau gostyngiadau'r dreth gyngor lleol, a wneir gan yr awdurdodau bilio yn unol â Rheoliadau Cynlluniau Gostyngiadau'r Dreth Gyngor a Gofynion Rhagnodedig (Cymru) 2012, neu sy'n gymwys yn ddiofyn yn rhinwedd paragraff 6(1)(e) o Atodlen 1B i Ddeddf Cyllid Llywodraeth Leol 2012. Mae'r Rheoliadau hyn yn galluogi cymryd y gostyngiadau hyn i ystyriaeth wrth filio a gorfodi'r dreth gyngor. Mae rheoliad 2(2), (5) i (10) a (13) yn gwneud diwygiadau canlyniadol.
Mae rheoliad 2(3) yn galluogi awdurdod bilio (oni ofynnir am gopi caled) i gyflenwi'r wybodaeth, y mae'n ofynnol ei chyflenwi ynghyd â hysbysiad sy'n galw am dalu'r dreth gyngor, drwy gyhoeddi'r wybodaeth honno ar wefan.
Mae rheoliad 2(4) yn rhwystro awdurdodau bilio rhag rhannu gwybodaeth a gyflenwir o dan baragraff 15B o Atodlen 2 i Ddeddf Cyllid Llywodraeth Leol 1992 neu adran 131 o Ddeddf Diwygio Lles 2012 gydag awdurdodau eraill o dan Reoliadau 1992.
Mae rheoliad 2(11) a (12) yn darparu ar gyfer cais gan berson i dalu ei dreth gyngor mewn 12 rhandaliad misol yn hytrach na 10.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar wneud Asesiadau Effaith Rheoleiddiol mewn perthynas â'r Rheoliadau hyn. O ganlyniad, ystyriwyd nad oedd yn angenrheidiol gwneud asesiad effaith rheoleiddiol o gostau a buddion tebygol cydymffurfio â'r Rheoliadau hyn.
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