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Rheoliadau Treth Trafodiadau Tir (Addasu Rhyddhad ar gyfer Safleoedd Treth Arbennig) (Cymru) 2025
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- 2025 No. 54 (Cy. 14)
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Offerynnau Statudol Cymru
2025 Rhif 54 (Cy. 14)
Treth Trafodiadau Tir, Cymru
Rheoliadau Treth Trafodiadau Tir (Addasu Rhyddhad ar gyfer Safleoedd Treth Arbennig) (Cymru) 2025
Gwnaed
22 Ionawr 2025
Yn dod i rym
23 Ionawr 2025
Mae Gweinidogion Cymru, drwy arfer y pwerau a roddir gan adran 30(6) o Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017(1), yn gwneud y Rheoliadau a ganlyn.
Yn unol ag adran 79(2)(d) o’r Ddeddf honno, gosodwyd drafft o’r Rheoliadau hyn gerbron Senedd Cymru ac fe’i cymeradwywyd ganddi drwy benderfyniad.
Enwi a dod i rym
1.—(1) Enw’r Rheoliadau hyn yw Rheoliadau Treth Trafodiadau Tir (Addasu Rhyddhad ar gyfer Safleoedd Treth Arbennig) (Cymru) 2025.
(2) Daw’r Rheoliadau hyn i rym ar 23 Ionawr 2025.
Addasu rhyddhad ar gyfer safleoedd treth arbennig
2.—(1) Mae Atodlen 21A i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 wedi ei diwygio fel a ganlyn.
(2) Yn lle paragraff 2 (ystyr safle treth arbennig) rhodder—
“2. Yn yr Atodlen hon, ystyr “safle treth arbennig” yw’r ardaloedd a ddynodir yn ardaloedd arbennig gan—
(a)Rheoliadau Dynodi Safleoedd Treth Arbennig (Porthladd Rhydd Celtaidd) 2024 (O.S. 2024/1035) fel y’u gwnaed ar 16 Hydref 2024;
(b)Rheoliadau Dynodi Safleoedd Treth Arbennig (Porthladd Rhydd Ynys Môn) 2024 (O.S. 2024/1286) fel y’u gwnaed ar 4 Rhagfyr 2024.”
(3) Ym mharagraff 5 (ystyr cyfnod rhyddhad)—
(a)daw’r geiriau “yw’r cyfnod sy’n dechrau â 26 Tachwedd 2024 ac sy’n dod i ben â 30 Medi 2029.” yn is-baragraff (a);
(b)yn is-baragraff (a), ar y dechrau mewnosoder “i’r graddau y mae’r cyfeiriad yn ymwneud â’r safle treth arbennig a grybwyllir ym mharagraff 2(a),”;
(c)ar ôl is-baragraff (a) mewnosoder—
“(b)i’r graddau y mae’r cyfeiriad yn ymwneud â’r safle treth arbennig a grybwyllir ym mharagraff 2(b), yw’r cyfnod sy’n dechrau â 23 Ionawr 2025 ac sy’n dod i ben â 30 Medi 2029.”
Mark Drakeford
Ysgrifennydd y Cabinet dros Gyllid a’r Gymraeg, un o Weinidogion Cymru
22 Ionawr 2025
NODYN ESBONIADOL
(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)
Mae’r Rheoliadau hyn yn diwygio Deddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 i ddiwygio Atodlen 21A (rhyddhad ar gyfer safleoedd treth arbennig) sy’n darparu ar gyfer rhyddhad rhag treth trafodiadau tir ar gyfer trafodiadau cymhwysol o dir mewn safle treth arbennig.
Mae rheoliad 2 yn diwygio paragraff 2 o Atodlen 21A i ymestyn y rhyddhad ar gyfer safleoedd treth arbennig i safle treth arbennig ychwanegol a pharagraff 5 i gynnwys y cyfnod rhyddhad ar gyfer y safle treth arbennig newydd hwnnw.
Daw’r Rheoliadau hyn i rym ar 23 Ionawr 2025.
Ystyriwyd Cod Ymarfer Gweinidogion Cymru ar gynnal asesiadau effaith rheoleiddiol mewn perthynas â’r Rheoliadau hyn. O ganlyniad, lluniwyd asesiad effaith rheoleiddiol oʼr costau aʼr manteision syʼn debygol o ddeillio o gydymffurfio âʼr Rheoliadau hyn. Gellir cael copi oddi wrth: Llywodraeth Cymru, Parc Cathays, Caerdydd, CF10 3NQ.
(1)
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