
2025 Rhif 273 (Cy. 55)
Ardrethu A Phrisio, Cymru
Rheoliadau Ardrethu Annomestig (Tynnu’n Ôl Ryddhad Elusennol i Ysgolion Annibynnol) (Cymru) 2025
Gwnaed 5 Mawrth 2025
Yn dod i rym 1 Ebrill 2025

Mae Gweinidogion Cymru yn gwneud y Rheoliadau hyn drwy arfer y pwerau a roddir iddynt gan baragraff 8C o Atodlen 4ZA i Ddeddf Cyllid Llywodraeth Leol 1988 a pharagraff 2C o Atodlen 4ZB iddi.

Yn unol ag adran 143A(5)(h) ac (i) o’r Ddeddf honno, gosodwyd drafft o’r offeryn hwn gerbron Senedd Cymru ac fe’i cymeradwywyd ganddi drwy benderfyniad.
Enwi a dod i rym
1 

(1) Enw’r Rheoliadau hyn yw Rheoliadau Ardrethu Annomestig (Tynnu’n Ôl Ryddhad Elusennol i Ysgolion Annibynnol) (Cymru) 2025.
(2) Daw’r Rheoliadau hyn i rym ar 1 Ebrill 2025.
Diwygio Deddf Cyllid Llywodraeth Leol 1988.
2 
Mae Deddf Cyllid Llywodraeth Leol 1988 wedi ei diwygio yn unol â rheoliadau 3 a 4.
Diwygio Atodlen 4ZA (hereditamentau a feddiennir: swm a godir)
3 
Yn Atodlen 4ZA (hereditamentau a feddiennir: swm a godir), ar ôl paragraff 2 (rhyddhad ardrethi elusennol), mewnosoder—“
2A. 

(1) Paragraph 2 does not apply where the hereditament is situated in Wales and, on the day concerned, the hereditament is wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (2).
(2) An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
(3) In this paragraph—
(a) “independent school” has the meaning given by section 463 of the Education Act 1996, and
(b) “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.”
Diwygio Atodlen 4ZB (hereditamentau heb eu meddiannu: swm a godir)
4 
Yn Atodlen 4ZB (hereditamentau heb eu meddiannu: swm a godir), ym mharagraff 2 (rhyddhad ardrethi elusennol), ar ôl is-baragraff (7) mewnosoder—“
(7A) Sub-paragraph (3) does not apply where, on the day concerned, it appears that when next in use the hereditament will be wholly or mainly used for the purposes of carrying on business as an independent school that is not an independent school within sub-paragraph (7B).
(7B) An independent school is within this sub-paragraph if it is wholly or mainly concerned with providing full-time education to persons for whom an individual development plan is maintained.
(7C) In sub-paragraphs (7A) and (7B)—
(a) “independent school” has the meaning given by section 463 of the Education Act 1996, and
(b) “individual development plan” has the meaning given by section 10 of the Additional Learning Needs and Education Tribunal (Wales) Act 2018.”
Mark Drakeford
Ysgrifennydd y Cabinet dros Gyllid a’r Gymraeg, un o Weinidogion Cymru
5 Mawrth 2025