
2013 Rhif 570 (Cy.66)
Y DRETH GYNGOR, CYMRU
Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2013
Gwnaed 12 Mawrth 2013
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru 12 Mawrth 2013
Yn dod i rym yn unol â rheoliad 1

Mae Gweinidogion Cymru yn gwneud y Rheoliadau a ganlyn drwy arfer y pwerau a roddwyd iddynt gan adran 113(2) o Ddeddf Cyllid Llywodraeth Leol 1992, a pharagraff 15B o Atodlen 2 i'r Ddeddf honno, ac a roddwyd i'r Ysgrifennydd Gwladol gan adran 113(2) o'r Ddeddf honno, paragraff 6 o Atodlen 3 i'r Ddeddf honno, a pharagraffau 1 a 12 o Atodlen 4 i'r Ddeddf honno ac a freiniwyd bellach ynddynt hwy.

Yn unol â pharagraff 15B(6) o Atodlen 2 i'r Ddeddf honno mae Comisiynwyr Cyllid a Thollau Ei Mawrhydi wedi cydsynio i'r Rheoliadau hyn gael eu gwneud.
Enwi, cychwyn a chymhwyso
1 

(1) Enw'r Rheoliadau hyn yw Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio Rhif 2) (Cymru) 2013. Yn ddarostyngedig i baragraff (3), daw'r Rheoliadau hyn i rym ar 1 Ebrill 2013.
(2) Daw rheoliadau 3(c) i (e), 7 i 9 ac 11 i rym ar 29 Ebrill 2013.
(3) Mae'r Rheoliadau hyn yn gymwys o ran Cymru.
Diwygio Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992
2 
Mae Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) 1992 wedi eu diwygio yn unol â rheoliadau 3 i 11.
3 
Yn rheoliad 1 (enwi, cychwyn a dehongli)—
(a) ar ôl y diffiniad o “business day” mewnosoder—“
 “council tax offence” has the same meaning as in the detection of fraud regulations;”;
(b) ar ôl y diffiniad o “demand notice regulations” mewnosoder—“
 “detection of fraud regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013;”;
(c) ar ddiwedd y diffiniad o “exempt dwelling”, hepgorer “and”;
(d) ar ddiwedd y diffiniad o “managing agent” hepgorer “.” a mewnosoder “; and”;
(e) ar ôl y diffiniad o “managing agent” mewnosoder—“
 “universal credit” means universal credit under Part 1 of the Welfare Reform Act 2012.”
4 
Ar ôl rheoliad 5 (gwybodaeth o ran marwolaethau) mewnosoder—“
Purposes for which a Revenue and Customs official may supply information
5A 
The purposes prescribed under paragraph 15B(1) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.
Purposes for which information supplied under paragraph 15B may be used
5B 
The purposes prescribed under paragraph 15B(3) of Schedule 2 to the Act are any purposes connected with—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence;
(d) any proceedings before the Valuation Tribunal for Wales in connection with a reduction under a council tax reduction scheme.
Purposes for which information supplied under paragraph 15B may be supplied
5C 
The purposes prescribed under paragraph 15B(4) of Schedule 2 to the Act are—
(a) making a council tax reduction scheme;
(b) determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;
(c) preventing, detecting, securing evidence of or prosecuting the commission of a council tax offence.”
5 
Ym mharagraff (2)(e)(i) o reoliad 27 (trethdalwyr ar y cyd) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”.
6 
Yn rheoliad 29 (casglu arian am gosbau)—
(a) ym mharagraff (1), ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations,”;
(b) ym mharagraff (5), ar ôl “Schedule 3 to the Act” mewnosoder “, regulations 16(4) or 17(6) of the detection of fraud regulations”.
7 
Yn rheoliad 32 (dehongli a chymhwyso Rhan VI), yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”.
8 
Ym mharagraff (2)(b) o reoliad 52 (y berthynas rhwng rhwymedïau), ar ôl “income support” mewnosoder “, universal credit”.
9 
Yn rheoliad 54 (atebolrwydd ar y cyd ac yn unigol: gorfodi)—
(a) ym mharagraff (5)(d), ar ôl “income support” mewnosoder “or universal credit”;
(b) ym mharagraff (6A), ar ôl “income support” mewnosoder “or universal credit”.
10 
Ym mharagraff (1)(c) o reoliad 58 (atebolrwydd sy'n ddyledus ar adeg marwolaeth) ar ôl “Schedule 3 to the Act” mewnosoder “or any of regulations 13, 14, 16 or 17 of the detection of fraud regulations”.
11 
Yn y ffurf a bennir yn Atodlen 3 (ffurf gorchymyn atafael enillion) yn is-baragraff (iii) o'r diffiniad o “earnings” ym mharagraff (1), ar ôl “Social Security Acts” mewnosoder “or universal credit”.
Carl Sargeant
Y Gweinidog Llywodraeth Leol a Chymunedau, un o Weinidogion Cymru
12 Mawrth 2013