
1 
Enw’r Rheoliadau hyn yw Rheoliadau’r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2025 a deuant i rym ar 1 Ebrill 2026.
2 
Mae Rheoliadau’r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 wedi eu diwygio yn unol â rheoliadau 3 i 7.
3 
Yn rheoliad 23 (methu â thalu rhandaliadau)—
(a) ym mharagraff (1)(a), ar ôl “billing authority” mewnosoder “in Wales or England”;
(b) ym mharagraff (1), yn lle “the billing authority shall serve a notice (“reminder notice”) on the liable person stating—” rhodder “the billing authority in England shall, and the billing authority in Wales may, serve a notice (“reminder notice”) on the liable person. Where the notice is served by a billing authority in England, it must state—”;
(c) ym mharagraff (2), ar ôl “reminder notice” mewnosoder “by a billing authority in England”;
(d) ym mharagraff (3), ar ôl “is issued” mewnosoder “by a billing authority in England”;
(e) ym mharagraff (4), ar ôl “reminder notice” mewnosoder “issued by a billing authority in England”;
(f) ar ôl paragraff (4) mewnosoder—“
(5) A reminder notice served by a billing authority in Wales under regulation 23(1) must state—
(a) the amount which is the aggregate of the instalments which are due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1, and which are unpaid on the day on which the reminder notice is issued,
(b) the instalments that will become due under the demand notice or any subsequent notice given under paragraph 10 of Schedule 1, within the period of seven days beginning with the day on which the reminder notice is issued,
(c) that the amount stated in sub-paragraph (a) is overdue,
(d) that the amount stated in sub-paragraph (b) is due to be paid within the period mentioned in that sub-paragraph, and
(e) any other information as the billing authority considers necessary.”
4 
Yn rheoliad 24(7) (taliadau: addasiadau), ar ôl “regulation 23(3)” mewnosoder “or regulation 33(6)”.
5 
Yn rheoliad 27 (cyd-drethdalwyr), ar ôl paragraff (2)(d) mewnosoder—“
(da) regulation 33(5) and (6) (liability order: preliminary steps) has effect as if references to the liable person and to an amount becoming payable by the liable person were references to such of the joint taxpayers as have been served with a demand notice and to an amount becoming payable by them, respectively;”.
6 
Yn rheoliad 33 (gorchmynion atebolrwydd: camau rhagarweiniol)—
(a) ym mharagraff (1)—
(i) ar ôl “billing authority” mewnosoder “in Wales or England”;
(ii) yn lle “(“final notice”), which is to” rhodder “(“final notice”), and where it is served by a billing authority in England, it must”;
(b) ym mharagraff (2), ar ôl “served” mewnosoder “by a billing authority in England”;
(c) ym mharagraff (3), ar ôl “final notice” mewnosoder “by a billing authority in England”;
(d) ar ôl paragraff (3) mewnosoder—“
(4) A final notice served by a billing authority in Wales must be served—
(a) not less than 14 days after the day on which the most recent reminder notice has been issued, and
(b) not less than 41 days after the day on which the payment was due to be paid and remains unpaid.
(5) A final notice served by a billing authority in Wales must state—
(a) the amount that is unpaid on the day the final notice is served,
(b) that the amount stated in sub-paragraph (a) is due by the end of the period of 21 days beginning with the day on which the final notice is served, and
(c) the effect of paragraph (6) below and the amount that becomes payable by the liable person in the circumstances mentioned in that paragraph.
(6) If the liable person has failed to pay the amount due by the end of the period of 21 days beginning with the day on which the final notice was served by a billing authority in Wales, the unpaid balance of the chargeable amount (or its estimated amount) becomes payable on the following day.”
7 
Yn rheoliad 34 (cais am orchymyn atebolrwydd)—
(a) ym mharagraff (1), ar ôl “billing authority” mewnosoder “in England”;
(b) ar ôl paragraff (1) mewnosoder—“
(1A) Where a final notice has been served by a billing authority in Wales under regulation 33(1) and the amount stated in the final notice is wholly or partly unpaid after the period of 21 days beginning with the day on which the final notice was issued, the billing authority may, in accordance with paragraph 2, apply to a magistrates’ court for an order against the person by whom it is payable.
(1B) An application to a magistrates’ court under paragraph (1A) may be made no earlier than the day after the chargeable amount (or its estimated amount) becomes payable.”;
(c) ym mharagraff (2), ar ôl “application” mewnosoder “made under regulation 34(1) or 34(1A)”.
Mark Drakeford
Ysgrifennydd y Cabinet dros Gyllid a’r Gymraeg, un o Weinidogion Cymru
20 Hydref 2025