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Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) (Rhif 2) 2020
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Offerynnau Statudol Cymru
2020 Rhif 1614 (Cy. 338)
Y Dreth Dirlenwi, Cymru
Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) (Rhif 2) 2020
Cymeradwywyd gan Senedd Cymru
Gwnaed
am 9.57 a.m. ar 21 Rhagfyr 2020
Gosodwyd gerbron Senedd Cymru
am 5.00 p.m. ar 21 Rhagfyr 2020
Yn dod i rym
1 Ebrill 2021
Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddir iddynt gan adrannau 14(3) a (6), 46(4) a 94(1) o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017(1).
Enwi a chychwyn
1. Enw’r Rheoliadau hyn yw Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) (Rhif 2) 2020 a deuant i rym ar 1 Ebrill 2021.
Cymhwyso
2. Mae’r Rheoliadau hyn yn cael effaith mewn perthynas â gwarediad trethadwy (o fewn ystyr Rhan 2 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017) a wneir ar 1 Ebrill 2021 neu ar ôl hynny.
Cyfraddau’r dreth gwarediadau tirlenwi
3. Rhagnodir y cyfraddau a ganlyn yn unol ag adrannau 14(3) a (6), a 46(4) o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017 yn y drefn honno—
(a)y gyfradd safonol yw £96.70 y dunnell;
(b)y gyfradd is yw £3.10 y dunnell; ac
(c)y gyfradd gwarediadau sydd heb eu hawdurdodi yw £145.05 y dunnell.
Diwygio Rheoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) 2020
4. Yn rheoliad 2 o Reoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) 2020(2), ar ôl “neu ar ôl hynny” mewnosoder “ond cyn 1 Ebrill 2021”.
Rebecca Evans
Y Gweinidog Cyllid a’r Trefnydd, un o Weinidogion Cymru
Am 9.57 a.m. ar 21 Rhagfyr 2020
NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
Mae’r Rheoliadau hyn yn rhagnodi’r gyfradd safonol, y gyfradd is a’r gyfradd gwarediadau sydd heb eu hawdurdodi ar gyfer y dreth gwarediadau tirlenwi sydd i’w chodi ar warediadau trethadwy (o fewn ystyr Rhan 2 o Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017) a wneir ar 1 Ebrill 2021 neu ar ôl hynny.
Y gyfradd safonol yw £96.70 y dunnell, y gyfradd is yw £3.10 y dunnell a’r gyfradd gwarediadau sydd heb eu hawdurdodi yw £145.05 y dunnell.
Bydd gwarediadau trethadwy a wneir ar 1 Ebrill 2020 neu ar ôl hynny ond cyn 1 Ebrill 2021 yn parhau’n ddarostyngedig i’r cyfraddau a osodir gan Reoliadau Treth Gwarediadau Tirlenwi (Cyfraddau Treth) (Cymru) (Diwygio) 2020 (O.S. 2020/95 (Cy. 16)) o ganlyniad i’r diwygiad a wneir gan reoliad 4 o’r Rheoliadau hyn.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal Asesiadau Effaith Rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol o’r costau a’r manteision sy’n debygol o ddeillio o gydymffurfio â’r Rheoliadau hyn. Gellir cael copi oddi wrth: Llywodraeth Cymru, Parc Cathays, Caerdydd CF10 3NQ ac ar wefan Llywodraeth Cymru ar www.llyw.cymru.
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