2014 Rhif 3193 (Cy. 323)

ARDRETHU A PHRISIO, CYMRU

Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) (Diwygio) 2014

NODYN ESBONIADOL

(Nid yw’r nodyn hwn yn rhan o’r Rheoliadau)

Mae’r Rheoliadau hyn, sy’n gymwys o ran Cymru, yn diwygio Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992 (O.S. 1992/3238) (“Rheoliadau 1992”).

O dan Ran II o Atodlen 8 i Ddeddf Cyllid Llywodraeth Leol 1988 (p. 41) (“Deddf 1988”), mae’n ofynnol i awdurdodau bilio (yng Nghymru, cynghorau sir a chynghorau bwrdeistref sirol) dalu symiau (a elwir yn gyfraniadau ardrethu annomestig) i Weinidogion Cymru. Mae Rheoliadau 1992 yn cynnwys rheolau ar gyfer cyfrifo’r cyfraniadau hynny ar gyfer awdurdodau bilio Cymru.

Mae’r Rheoliadau hyn yn diwygio’r rheolau hynny ar gyfer y blynyddoedd ariannol sy’n dechrau ar neu ar ôl 1 Ebrill 2015 drwy roi paragraff 3 newydd yn lle paragraff 3 o Atodlen 1 i Reoliadau 1992. Mae’r canrannau o ran rhyddhad yn ôl disgresiwn ym mharagraff 3 yn aros yn ddigyfnewid; mae’r diwygiadau yn ganlyniadol ar ddiwygiadau i adran 47 o Ddeddf 1988 a wneir gan adran 69 o Ddeddf Lleoliaeth 2011 (p. 20), ac yn eu hystyried.

Mae’r Rheoliadau hyn hefyd yn rhoi Atodlen 4 newydd yn lle’r un bresennol (Ffigurau Poblogaeth Oedolion).

2014 Rhif 3193 (Cy. 323)

ARDRETHU A PHRISIO, CYMRU

Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) (Diwygio) 2014

Gwnaed                            28 Tachwedd 2014

Gosodwyd gerbron Cynulliad Cenedlaethol Cymru       3 Rhagfyr 2014

Yn dod i rym                       31 Rhagfyr 2014

Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddwyd iddynt gan adran 60 o Ddeddf Cyllid Llywodraeth Leol 1988([1]), a pharagraffau 4 a 6 o Atodlen 8 iddi.

Enwi a chychwyn

1. Enw’r Rheoliadau hyn yw Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) (Diwygio) 2014 a deuant i rym ar 31 Rhagfyr 2014.

Diwygio Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992

2.—(1) Mae Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992([2]) wedi eu diwygio fel a ganlyn mewn perthynas â blynyddoedd ariannol sy’n dechrau ar neu ar ôl 1 Ebrill 2015.

(2) Yn Atodlen 1, yn lle paragraff 3 rhodder—

“3.—(1) The amount which is the total of—

(a)   25 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a)([3]) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies were taken into account provided that on the chargeable day the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);

(b)   90 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies were taken into account, provided that one of the following applies on the chargeable day—

                       (i)  the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;

                      (ii)  the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010([4]) (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—

(aa)    for the purposes of that club; or

(bb)    for the purposes of that club and of other such registered clubs; or

                     (iii)  the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit; and

(c)   75 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any reduction or remission by the billing authority under section 49([5]) of the Act were taken into account;

less the amount calculated under sub-paragraph (3) below.

(2) For the purposes of sub-paragraph (1) there shall be ignored any determination in so far as it is made in respect of the occupation of a hereditament for the purposes of a maintained school (within the meaning of section 20 of the School Standards and Framework Act 1998([6])).

(3) The total of any reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act and any reduction or remission under section 49 of the Act which has been taken into account in a calculation for a preceding year but which—

(a)   on the basis of the information before the person making the relevant calculation, should not have been so taken into account; and

(b)   has not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year;

multiplied by the relevant percentage.

(4) In sub-paragraph (3) above, “the relevant percentage” means—

(a)   25 per cent, in the case of a reduction in a chargeable amount by virtue of any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies and on the chargeable day the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); 

(b)   75 per cent, in the case of any other reduction in a chargeable amount by virtue of any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies and one of the following applies on the chargeable day—

                       (i)  the hereditament is not an excepted hereditament, and all or part of it is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts;

                      (ii)  the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is not an excepted hereditament and is wholly or mainly used—

(aa)    for the purposes of that club; or

(bb)    for the purposes of that club and of other such registered clubs; or

                     (iii)  the hereditament is not an excepted hereditament, it is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit; and

(c)   75 per cent, in the case of any reduction or remission by the authority under section 49 of the Act.”

(3) Yn lle Atodlen 4 i Reoliadau 1992, rhodder yr Atodlen i’r Rheoliadau hyn.

 

 

Leighton Andrews

Y Gweinidog Gwasanaethau Cyhoeddus, un o Weinidogion Cymru

28 Tachwedd 2014

               

                   YR ATODLEN  Rheoliad 2(3)

“SCHEDULE 4

ADULT POPULATION FIGURES

 

Billing authority area	Prescribed figure
Blaenau Gwent	55,716
Bridgend	111,450
Caerphilly	140,263
Carmarthenshire	147,313
Cardiff	279,269
Ceredigion	63,416
Conwy	94,048
Denbighshire	75,144
Flintshire	121,016
Gwynedd	98,316
Isle of Anglesey	56,463
Merthyr Tydfil	46,513
Monmouthshire	73,745
Neath Port Talbot	112,063
Newport	113,338
Pembrokeshire	98,378
Powys	107,236
Rhondda Cynon Taf	186,077
Swansea	193,324
Torfaen	71,980
Vale of Glamorgan (The)	100,113
Wrexham	107,020”