en-gb	Explanatory Notes
cy-gb	Nodyn Esboniadol

en-gb	Local Government Finance (Wales) Act 2024
cy-gb	Deddf Cyllid Llywodraeth Leol (Cymru) 2024

en-gb	Introduction
cy-gb	Cyflwyniad

en-gb	1.These Explanatory Notes are for the Local Government Finance (Wales) Act 2024, which was passed by Senedd Cymru on 16 July 2024 and received Royal Assent on 16 September.
cy-gb	1.Maeʼr Nodiadau Esboniadol hyn ar gyfer Deddf Cyllid Llywodraeth Leol (Cymru)2024 a basiwyd gan Senedd Cymru ar 16 Gorffennaf 2024 ac a gafodd y Cydsyniad Brenhinol ar 16 Medi 2024.

en-gb	They have been prepared by the Local Government, Housing, Climate Change and Rural Affairs Group of the Welsh Government in order to assist the reader of the Act.
cy-gb	Feʼu lluniwyd gan Grŵp Llywodraeth Leol, Tai, Newid Hinsawdd a Materion Gwledig er mwyn cynorthwyoʼr sawl syʼn darllen y Ddeddf.

en-gb	The Explanatory Notes should be read in conjunction with the Act but are not part of it.
cy-gb	Dylid darllen y Nodiadau Esboniadol ar y cyd âʼr Ddeddf ond nid ydynt yn rhan ohoni.

en-gb	Where a provision of the Act does not seem to require any explanation or comment, none is given.
cy-gb	Os ymddengys nad oes angen rhoi unrhyw esboniad neu sylw ar ddarpariaeth yn y Ddeddf, nis rhoddir.

en-gb	Summary and Background
cy-gb	Crynodeb a Chefndir

en-gb	2.The Act comprises of three Parts and a Schedule.
cy-gb	2.Yn y Ddeddf ceir tair Rhan ac Atodlen.

en-gb	The first Part relates to non-domestic rating, the second Part relates to council tax and the third Part contains general provisions.
cy-gb	Maeʼr Rhan gyntaf yn ymwneud ag ardrethu annomestig, maeʼr ail Ran yn ymwneud âʼr dreth gyngor ac maeʼr drydedd Ran yn cynnwys darpariaethau cyffredinol.

en-gb	The Schedule includes minor and consequential amendments.
cy-gb	Maeʼr Atodlen yn cynnwys mân ddiwygiadau a diwygiadau canlyniadol.

en-gb	Commentary on Sections
cy-gb	Sylwebaeth Ar Yr Adrannau

en-gb	Part 1 – Non-Domestic Rating
cy-gb	Rhan 1 – Ardrethu Annomestig

en-gb	Section 1 – Overview of Part 1
cy-gb	Adran 1 – Trosolwg o Ran 1

en-gb	3.Section 1 provides an overview of the sections in Part 1.
cy-gb	3.Mae adran 1 yn rhoi trosolwg oʼr adrannau yn Rhan 1.

en-gb	Section 2 – Local rating lists
cy-gb	Adran 2 – Rhestrau ardrethu lleol

en-gb	4.This section inserts section 41ZA (Local rating lists: Wales) into the Local Government Finance Act 1988 (“the 1988 Act”).
cy-gb	4.Maeʼr adran hon yn mewnosod adran 41ZA (Rhestrau ardrethu lleol: Cymru) yn Neddf Cyllid Llywodraeth Leol 1988 (“Deddf 1988”).

en-gb	Section 41ZA sets out the arrangements for the compilation of local non-domestic rating lists, largely preserving the effect of section 41 of the 1988 Act in relation to Wales.
cy-gb	Mae adran 41ZA yn nodiʼr trefniadau ar gyfer llunio rhestrau ardrethu annomestig lleol, gan gadw effaith adran 41 o Ddeddf 1988 i raddau helaeth o ran Cymru.

en-gb	It requires those lists to be compiled every three years (instead of every five years).
cy-gb	Maeʼn ei gwneud yn ofynnol iʼr rhestrau hynny gael eu llunio bob tair blynedd (yn hytrach na phob pum mlynedd).

en-gb	Therefore, as a local list was last compiled on 1 April 2023, the next list will be compiled on 1 April 2026 (instead of on 1 April 2028).
cy-gb	Felly gan fod rhestr leol wedi ei llunio ddiwethaf ar 1 Ebrill 2023, bydd y rhestr nesaf yn cael ei llunio ar 1 Ebrill 2026 (yn hytrach nag ar 1 Ebrill 2028).

en-gb	5.The existing requirements for the valuation officer to prepare proposed and compiled lists are preserved.
cy-gb	5.Cedwir y gofynion presennol ar y swyddog prisio i baratoi rhestrau arfaethedig a rhestrau wedi eu llunio.

en-gb	The billing authority must keep a copy of the proposed and compiled lists electronically.
cy-gb	Rhaid iʼr awdurdod bilio gadw copi ar ffurf electronig oʼr rhestrau arfaethedig aʼr rhestrau wedi eu llunio.

en-gb	These requirements have been modernised, as a billing authority was previously required to deposit a copy of the list at its principal office.
cy-gb	Maeʼr gofynion hyn wedi eu moderneiddio, gan ei bod yn ofynnol yn flaenorol i awdurdod bilio adneuo copi oʼr rhestr yn ei brif swyddfa.

en-gb	6.The valuation officer must maintain a list compiled under section 41ZA or compiled on the dates mentioned in section 41ZA(11)(b) of the 1988 Act, for as long as is necessary for the purposes of Part 3 of the 1988 Act.
cy-gb	6.Rhaid iʼr swyddog prisio gynnal rhestr a lunnir o dan adran 41ZA neu a lunnir ar y dyddiadau a grybwyllir yn adran 41ZA(11)(b) o Ddeddf 1988 cyhyd ag syʼn angenrheidiol at ddibenion Rhan 3 o Ddeddf 1988.

en-gb	The dates are those on which lists were required to be compiled under section 41 of the 1988 Act (as modified by section 54A).
cy-gb	Y dyddiadau ywʼr rhai yr oedd yn ofynnol i restrau gael eu llunio arnynt o dan adran 41 o Ddeddf 1988 (fel yʼi haddaswyd gan adran 54A).

en-gb	This record of previous revaluation dates ensures clarity about the ongoing requirement to maintain the lists compiled under section 41 of the 1988 Act.
cy-gb	Maeʼr cofnod hwn o ddyddiadau ailbrisio blaenorol yn sicrhau eglurder ynghylch y gofyniad parhaus i gynnal y rhestrau a luniwyd o dan adran 41 o Ddeddf 1988.

en-gb	No reference is made to local lists compiled on 1 April 1995, as the lists compiled on 1 April 1996 were a rearrangement of the 1995 lists and are treated as being the lists which came into force on 1 April 1995.
cy-gb	Ni chyfeirir at restrau lleol a luniwyd ar 1 Ebrill 1995, gan fod y rhestrau a luniwyd ar 1 Ebrill 1996 yn aildrefnu rhestrau 1995 ac yn cael eu trin fel y rhestrau a ddaeth i rym ar 1 Ebrill 1995.

en-gb	Section 3 – Central rating lists
cy-gb	Adran 3 – Rhestrau ardrethu canolog

en-gb	7.This section inserts section 52ZA (Central rating lists for Wales) into the 1988 Act.
cy-gb	7.Maeʼr adran hon yn mewnosod adran 52ZA (Rhestrau ardrethu canolog Cymru) yn Neddf 1988.

en-gb	Section 52ZA sets out the arrangements for the compilation of central non-domestic rating lists, largely preserving the effect of section 52 of the 1988 Act in relation to Wales.
cy-gb	Mae adran 52ZA yn nodiʼr trefniadau ar gyfer llunio rhestrau ardrethu annomestig canolog, gan gadw effaith adran 52 o Ddeddf 1988 i raddau helaeth o ran Cymru.

en-gb	Therefore, as a central list was last compiled on 1 April 2023, the next list will be compiled on 1 April 2026 (instead of on 1 April 2028).
cy-gb	Felly, gan fod rhestr ganolog wedi ei llunio ddiwethaf ar 1 Ebrill 2023, bydd y rhestr nesaf yn cael ei llunio ar 1 Ebrill 2026 (yn hytrach nag ar 1 Ebrill 2028).

en-gb	8.The existing arrangements for the central valuation officer to prepare proposed and compiled lists are preserved.
cy-gb	8.Cedwir y trefniadau presennol i’r swyddog prisio canolog baratoi rhestrau arfaethedig a rhestrau wedi eu llunio.

en-gb	The Welsh Ministers must keep a copy of the proposed and compiled lists electronically.
cy-gb	Rhaid i Weinidogion Cymru gadw copi ar ffurf electronig oʼr rhestrau arfaethedig aʼr rhestrau wedi eu llunio.

en-gb	These requirements have been modernised, as the Welsh Ministers were previously required to deposit a copy of the list at their principal office.
cy-gb	Maeʼr gofynion hyn wedi eu moderneiddio, gan ei bod yn ofynnol yn flaenorol i Weinidogion Cymru adneuo copi oʼr rhestr yn eu prif swyddfa.

en-gb	9.The central valuation officer must maintain a list compiled under section 52ZA or compiled on the dates mentioned in section 52ZA(11)(b) of the 1988 Act, for as long as is necessary for the purposes of Part 3 of the 1988 Act.
cy-gb	9.Rhaid iʼr swyddog prisio canolog gynnal rhestr a luniwyd o dan adran 52ZA neu a luniwyd ar y dyddiadau a grybwyllir yn adran 52ZA(11)(b) o Ddeddf 1988, cyhyd ag syʼn angenrheidiol at ddibenion Rhan 3 o Ddeddf 1988.

en-gb	The record of previous revaluation dates provided by section 52ZA(11)(b) of the 1988 Act is intended to ensure clarity about the ongoing requirement to maintain the lists compiled under section 52 of the 1988 Act.
cy-gb	Bwriad y cofnod o ddyddiadau ailbrisio blaenorol a ddarperir gan adran 52ZA(11)(b) o Ddeddf 1988 yw sicrhau eglurder ynghylch y gofyniad parhaus i gynnal y rhestrau a luniwyd o dan adran 52 o Ddeddf 1988.

en-gb	Unlike in section 41ZA(11)(b), reference is made to the list required to be compiled in 1995 (and not in 1996), as it was not necessary to compile a new central list in 1996.
cy-gb	Yn wahanol i adran 41ZA(11)(b), cyfeirir at y rhestr yr oedd yn ofynnol ei llunio yn 1995 (ac nid yn 1996), gan nad oedd yn angenrheidiol llunio rhestr ganolog newydd yn 1996.

en-gb	Section 4 – Power to amend revaluation year
cy-gb	Adran 4 – Pŵer i ddiwygioʼr flwyddyn ailbrisio

en-gb	10.This section inserts section 54AB (Power to amend revaluation year: Wales) into the 1988 Act, which confers on the Welsh Ministers a power to make regulations that amend a revaluation year and the interval between revaluation years.
cy-gb	10.Maeʼr adran hon yn mewnosod adran 54AB (Pŵer i ddiwygioʼr flwyddyn ailbrisio: Cymru) yn Neddf 1988, gan roi pŵer i Weinidogion Cymru i wneud rheoliadau syʼn diwygio blwyddyn ailbrisio aʼr cyfnod rhwng blynyddoedd ailbrisio.

en-gb	New local and central rating lists must be compiled on 1 April in a revaluation year.
cy-gb	Rhaid llunio rhestrau ardrethu lleol a chanolog newydd ar 1 Ebrill mewn blwyddyn ailbrisio.

en-gb	Regulations made under this power must specify the same year or interval in relation to both local and central rating lists, to ensure that revaluations continue to take place at the same time.
cy-gb	Rhaid i reoliadau a wneir o dan y pŵer hwn nodiʼr un flwyddyn neuʼr un cyfnod mewn perthynas â rhestrau ardrethu lleol a chanolog, er mwyn sicrhau bod ailbrisiadauʼn parhau i ddigwydd ar yr un pryd.

en-gb	Such regulations may not be made unless a draft has been laid before, and approved by a resolution of, Senedd Cymru (draft affirmative procedure).
cy-gb	Ni chaniateir gwneud rheoliadau o’r fath oni bai bod drafft wedi cael ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi (gweithdrefn gadarnhaol ddrafft.)

en-gb	11.Section 58 of the 1988 Act provides that the Welsh Ministers may, by regulations, prescribe different rules for the calculation of the chargeable amount during a relevant period beginning with the day on which new rating lists are compiled.
cy-gb	11.Mae adran 58 o Ddeddf 1988 yn darparu y caiff Gweinidogion Cymru, drwy reoliadau, ragnodi rheolau gwahanol ar gyfer cyfrifoʼr swm a godir yn ystod cyfnod perthnasol syʼn dechrau âʼr diwrnod y caiff rhestrau ardrethu newydd eu llunio.

en-gb	The relevant period is a period of years that reflects the interval between revaluations.
cy-gb	Maeʼr cyfnod perthnasol yn gyfnod o flynyddoedd syʼn adlewyrchuʼr cyfnod rhwng ailbrisiadau.

en-gb	Regulations under this power have provided for transitional relief following revaluations.
cy-gb	Mae rheoliadau o dan y pŵer hwn wedi darparu ar gyfer rhyddhad trosiannol yn dilyn ailbrisiadau.

en-gb	Section 54AB(3) of the 1988 Act ensures that, if the interval between revaluation years is amended, an amendment must be made so that the power in section 58 operates in relation to the same interval.
cy-gb	Mae adran 54AB(3) o Ddeddf 1988 yn sicrhau, os caiff y cyfnod rhwng blynyddoedd ailbrisio ei ddiwygio, bod rhaid gwneud diwygiad fel bod y pŵer yn adran 58 yn gweithredu mewn perthynas âʼr un cyfnod.

en-gb	Section 5 – Powers to confer, vary and withdraw reliefs
cy-gb	Adran 5 - Pwerau i roi ac amrywio rhyddhadau, a’u tynnuʼn ôl

en-gb	12.This section amends Schedules 4ZA, 4ZB and 5A to the 1988 Act.
cy-gb	12.Maeʼr adran hon yn diwygio Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988.

en-gb	These Schedules provide for the calculation of the chargeable amount of non-domestic rating for a chargeable day, in respect of a hereditament, and the application of both partial and full reliefs from non-domestic rating.
cy-gb	Maeʼr Atodlenni hyn yn darparu ar gyfer cyfrifoʼr swm o ardrethu annomestig a godir am ddiwrnod y codir swm ynglŷn ag ef, mewn cysylltiad â hereditament, ac yn darparu ar gyfer cymhwyso rhyddhadau rhannol a rhyddhadau llawn rhag ardrethu annomestig.

en-gb	Schedule 4ZA makes this provision in relation to occupied hereditaments on a local rating list, Schedule 4ZB makes this provision in relation to unoccupied hereditaments on a local rating list, and Schedule 5A makes this provision in relation to hereditaments on a central rating list.
cy-gb	Mae Atodlen 4ZA yn gwneud y ddarpariaeth hon mewn perthynas â hereditamentau a feddiennir ar restr ardrethu leol, mae Atodlen 4ZB yn gwneud y ddarpariaeth hon mewn perthynas â hereditamentau heb eu meddiannu ar restr ardrethu leol, ac mae Atodlen 5A yn gwneud y ddarpariaeth hon mewn perthynas â hereditamentau ar restr ardrethu ganolog.

en-gb	13.Subsection (2) inserts Part 3A into Schedule 4ZA to the 1988 Act, subsection (3) inserts Parts 2A and 2B into Schedule 4ZB to the 1988 Act, and subsection (4) inserts Part 2A into Schedule 5A to the 1988 Act.
cy-gb	13.Mae is-adran (2) yn mewnosod Rhan 3A yn Atodlen 4ZA i Ddeddf 1988, mae is-adran (3) yn mewnosod Rhannau 2A a 2B yn Atodlen 4ZB i Ddeddf 1988, ac mae is-adran (4) yn mewnosod Rhan 2A yn Atodlen 5A i Ddeddf 1988.

en-gb	Each of these new Parts contains equivalent powers for the Welsh Ministers to make regulations conferring, varying or withdrawing reliefs in respect of the hereditaments to which each Schedule applies.
cy-gb	Mae pob un oʼr Rhannau newydd hyn yn cynnwys pwerau cyfatebol i Weinidogion Cymru i wneud rheoliadau syʼn rhoi ac amrywio rhyddhadau, neuʼn eu tynnuʼn ôl, mewn cysylltiad âʼr hereditamentau y mae pob Atodlen yn gymwys iddynt.

en-gb	14.In each case, the Welsh Ministers may exercise the power to prescribe multiple partial reliefs (see new paragraphs 8A, 2A and 4A of Schedules 4ZA, 4ZB and 5A to the 1988 Act, respectively).
cy-gb	14.Ym mhob achos, caiff Gweinidogion Cymru arfer y pŵer i ragnodi sawl rhyddhad rhannol (gweler paragraffau newydd 8A, 2A a 4A o Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988, yn y drefn honno).

en-gb	Each partial relief may apply where conditions prescribed in the regulations are met and must be set at a level prescribed by the Welsh Ministers in regulations, using the formula “AxM/C – F”, where “F” denotes the amount of the relief.
cy-gb	Caiff pob rhyddhad rhannol fod yn gymwys pan fodlonir yr amodau a ragnodir yn y rheoliadau a rhaid eu gosod ar lefel a ragnodir gan Weinidogion Cymru mewn rheoliadau gan ddefnyddioʼr fformiwla “AxM/C – F”, lle y mae “F” yn dynodi swm y rhyddhad.

en-gb	15.Under these new powers, the Welsh Ministers may also make provision as to the calculation of the chargeable amount in cases where more than one relief prescribed in the regulations applies in relation to a hereditament.
cy-gb	15.O dan y pwerau newydd hyn, caiff Gweinidogion Cymru hefyd wneud darpariaeth o ran cyfrifoʼr swm a godir mewn achosion pan fo mwy nag un rhyddhad a ragnodir yn y rheoliadau yn gymwys mewn perthynas â hereditament.

en-gb	Such provision may require that the chargeable amount is calculated taking into account one or more of the applicable reliefs.
cy-gb	Caiff darpariaeth oʼr fath ei gwneud yn ofynnol i gyfrifoʼr swm a godir gan ystyried un neu ragor oʼr rhyddhadau cymwys.

en-gb	16.Similarly, the Welsh Ministers may exercise the power to prescribe multiple full reliefs and such reliefs may apply where conditions prescribed in the regulations are met (see new paragraphs 8B, 2B and 4B of Schedules 4ZA, 4ZB and 5A to the 1988 Act, respectively).
cy-gb	16.Yn yr un modd, caiff Gweinidogion Cymru arfer y pŵer i ragnodi sawl rhyddhad llawn a chaiff rhyddhadau oʼr fath fod yn gymwys pan fodlonir yr amodau a ragnodir yn y rheoliadau (gweler paragraffau newydd 8B, 2B a 4B o Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988, yn y drefn honno).

en-gb	17.Both Schedules 4ZA and 5A to the 1988 Act make provision about cases where more than one of the reliefs set out in each of those Schedules applies in respect of a hereditament.
cy-gb	17.Mae Atodlenni 4ZA a 5A i Ddeddf 1988 yn gwneud darpariaeth ynghylch achosion pan fo mwy nag un oʼr rhyddhadau a nodir ym mhob un oʼr Atodlenni hynny yn gymwys mewn cysylltiad â hereditament.

en-gb	This section amends these provisions so as to include full and partial reliefs conferred under the new regulation making powers and inserts a new Part 2B which makes equivalent provision into Schedule 4ZB to the 1988 Act.
cy-gb	Maeʼr adran hon yn diwygioʼr darpariaethau hyn er mwyn cynnwys rhyddhadau llawn a rhannol a roddir o dan y pwerau newydd i wneud rheoliadau ac yn mewnosod Rhan newydd 2B syʼn gwneud darpariaeth gyfatebol yn Atodlen 4ZB i Ddeddf 1988.

en-gb	In each case, the section also inserts a power for the Welsh Ministers to amend this existing provision or make further provision by regulations.
cy-gb	Ym mhob achos, maeʼr adran hefyd yn mewnosod pŵer i Weinidogion Cymru i ddiwygioʼr ddarpariaeth bresennol hon neu wneud darpariaeth bellach drwy reoliadau.

en-gb	18.The provisions of Schedules 4ZA and 5A to the 1988 Act clarifying which paragraph to use to calculate the chargeable amount in cases where more than one relief applies do not refer to paragraphs 3 respectively of those Schedules, which deal with improvement rate relief.
cy-gb	18.Nid yw darpariaethau Atodlenni 4ZA a 5A i Ddeddf 1988 sy’n egluro pa baragraff i’w ddefnyddio i gyfrifo‘r swm a godir mewn achosion lle mae mwy nag un rhyddhad yn gymwys yn cyfeirio at baragraffau 3 o’r Atodlenni hynny yn eu tro, sy’n ymwneud â rhyddhad ardrethi gwelliannau.

en-gb	This is because that relief can apply in addition to any other relief and operates in a distinct manner, as an adjustment to the rateable value of the hereditament before the multiplier and any other relief is applied.
cy-gb	Mae hyn oherwydd y gall y rhyddhad hwnnw fod yn gymwys yn ychwanegol at unrhyw ryddhad arall a’i fod yn gweithredu mewn ffordd neilltuol, fel addasiad i werth ardrethol yr hereditament cyn cymhwyso’r lluosogydd ac unrhyw ryddhad arall.

en-gb	Paragraphs 3 of Schedules 4ZA and 5A may, therefore, apply in addition to any other paragraph in those Schedules, and do not disapply, nor are they disapplied by, any other paragraph.
cy-gb	Caiff paragraffau 3 o Atodlenni 4ZA a 5A, felly, fod yn gymwys yn ychwanegol at unrhyw baragraff arall yn yr Atodlenni hynny, ac nid ydynt yn anghymhwyso, nac yn cael eu hanghymhwyso gan, unrhyw baragraff arall.

en-gb	19.Any reliefs conferred via the regulations may also be varied or withdrawn by means of amending regulations.
cy-gb	19.Caniateir hefyd i unrhyw ryddhadau a roddir drwyʼr rheoliadau gael eu hamrywio neu eu tynnuʼn ôl drwy reoliadau diwygio.

en-gb	In addition, this section inserts a new power into each of Schedules 4ZA, 4ZB and 5A to the 1988 Act for the Welsh Ministers to vary or withdraw any of the reliefs set out in those Schedules themselves (see new paragraphs 8C, 2C and 4C of Schedules 4ZA, 4ZB and 5A to the 1988 Act, respectively).
cy-gb	Yn ychwanegol, maeʼr adran hon yn mewnosod pŵer newydd ym mhob un o Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988 i Weinidogion Cymru i amrywio unrhyw un oʼr rhyddhadau a nodir yn yr Atodlenni hynny eu hunain, neu iʼw tynnuʼn ôl (gweler paragraffau newydd 8C, 2C a 4C o Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988, yn y drefn honno).

en-gb	Section 6 – Unoccupied hereditaments: charitable rate relief
cy-gb	Adran 6 - Hereditamentau heb eu meddiannu: rhyddhad ardrethi elusennol

en-gb	It prescribes the case where the ratepayer is a charitable organisation and it appears that the next use of the hereditament will be wholly or mainly for charitable purposes.
cy-gb	Maeʼn rhagnodiʼr achos pan foʼr talwr ardrethi yn sefydliad elusennol ac yr ymddengys y bydd y defnydd nesaf oʼr hereditament yn gyfan gwbl neuʼn bennaf at ddibenion elusennol.

en-gb	20.This section amends paragraph 2 of Schedule 4ZB to the 1988 Act, which prescribes cases where the chargeable amount for a chargeable day is zero (full relief) for unoccupied hereditaments.
cy-gb	20.Maeʼr adran hon yn diwygio paragraff 2 o Atodlen 4ZB i Ddeddf 1988, syʼn rhagnodi achosion pan foʼr swm a godir am ddiwrnod y codir swm ynglŷn ag ef yn sero (rhyddhad llawn) ar gyfer hereditamentau heb eu meddiannu.

en-gb	Paragraph 2(2)(a) of Schedule 4ZB to the 1988 Act is limited to England.
cy-gb	Mae paragraff 2(2)(a) o Atodlen 4ZB i Ddeddf 1988 yn gyfyngedig i Loegr.

en-gb	21.Subsection (3) inserts new paragraph 2(3) to (8) into Schedule 4ZB to the 1988 Act, which restate, with amendments, the cases prescribed in paragraph 2(2) in relation to Wales.
cy-gb	21.Mae is-adran (3) yn mewnosod paragraff 2(3) i (8) newydd yn Atodlen 4ZB i Ddeddf 1988, gan ailddatgan, gyda diwygiadau, yr achosion a ragnodir ym mharagraff 2(2) o ran Cymru.

en-gb	Paragraph 2(3) of Schedule 4ZB to the 1988 Act prescribes the case where the ratepayer is a charitable organisation and includes additional conditions for relief.
cy-gb	Mae paragraff 2(3) o Atodlen 4ZB i Ddeddf 1988 yn rhagnodiʼr achos pan foʼr talwr ardrethi yn sefydliad elusennol ac mae’n cynnwys amodau ychwanegol ar gyfer rhyddhadau.

en-gb	The billing authority must be satisfied that the hereditament is unoccupied for a reason related to the charitable purposes of the charity and the next use of the hereditament will be wholly or mainly for charitable purposes.
cy-gb	Rhaid iʼr awdurdod bilio fod wedi ei fodloni mai rheswm yn ymwneud â dibenion elusennol yr elusen ywʼr rheswm pam nad ywʼr hereditament wedi ei feddiannu, ac y bydd defnydd nesaf yr hereditament yn gyfan gwbl neuʼn bennaf at ddibenion elusennol.

en-gb	22.Paragraph 2(3)(c) of Schedule 4ZB to the 1988 Act requires a charity to provide the billing authority with a copy of its most recent accounts and annual report, if one is required to be prepared under section 162(1) or 168(3) of the Charities Act 2011.
cy-gb	22.Mae paragraff 2(3)(c) o Atodlen 4ZB i Ddeddf 1988 yn ei gwneud yn ofynnol i elusen ddarparu iʼr awdurdod bilio gopi oʼi chyfrifon diweddaraf aʼi hadroddiad blynyddol diweddaraf, os ywʼn ofynnol paratoi un o dan adran 162(1) neu 168(3) o Ddeddf Elusennau 2011.

en-gb	Paragraph 2(4), (5) and (7) of Schedule 4ZB to the 1988 Act provide the definition for a charity’s accounts, reflecting the differing requirements imposed on charitable companies, exempt charities and any other charity, as set out in the relevant legislation.
cy-gb	Mae paragraffau 2(4), (5) a (7) o Atodlen 4ZB i Ddeddf 1988 yn darparuʼr diffiniad ar gyfer cyfrifon elusen, gan adlewyrchuʼr gofynion gwahanol a osodir ar gwmnïau elusennol, elusennau esempt ac unrhyw elusen arall, fel y’u nodir yn y ddeddfwriaeth berthnasol.

en-gb	23.Paragraph 2(2)(b) of Schedule 4ZB to the 1988 Act is limited to England.
cy-gb	23.Mae paragraff 2(2)(b) o Atodlen 4ZB i Ddeddf 1988 yn gyfyngedig i Loegr.

en-gb	It prescribes the case for full relief where the ratepayer was a community amateur sports club (“CASC”) and it appears that the next use of the hereditament will be wholly or mainly for the purposes of the club (or two or more CASCs which include that club).
cy-gb	Maeʼn rhagnodiʼr achos ar gyfer rhyddhad llawn pan oedd y talwr ardrethi yn glwb chwaraeon amatur cymunedol a phan foʼn ymddangos y bydd y defnydd nesaf oʼr hereditament yn gyfan gwbl neuʼn bennaf at ddibenion y clwb (neu ddau neu ragor o glybiau chwaraeon amatur cymunedol syʼn cynnwys y clwb hwnnw).

en-gb	Paragraph 2(8) of Schedule 4ZB to the 1988 Act restates this provision in relation to Wales, but amended to require that the billing authority be satisfied with respect to the next use of the hereditament.
cy-gb	Mae paragraff 2(8) o Atodlen 4ZB i Ddeddf 1988 yn ailddatgan y ddarpariaeth hon o ran Cymru, ond wedi ei diwygio er mwyn ei gwneud yn ofynnol iʼr awdurdod bilio fod wedi ei fodloni mewn cysylltiad âʼr defnydd nesaf oʼr hereditament.

en-gb	No additional conditions are inserted in respect of this case.
cy-gb	Ni fewnosodir unrhyw amodau ychwanegol mewn cysylltiad âʼr achos hwn.

en-gb	Section 7 – Completion notices for new buildings
cy-gb	Adran 7 - Hysbysiadau cwblhau ar gyfer adeiladau newydd

en-gb	24.This section expands the definition of a new building, for the purpose of the serving of a completion notice by a billing authority, by amending section 46A of the 1988 Act.
cy-gb	24.Maeʼr adran hon yn ehanguʼr diffiniad o adeilad newydd, at ddiben cyflwyno hysbysiad cwblhau gan awdurdod bilio, drwy ddiwygio adran 46A o Ddeddf 1988.

en-gb	Section 46A and Schedule 4A to the 1988 Act make provision for the service of a completion notice in respect of a new building.
cy-gb	Mae adran 46A o Ddeddf 1988 ac Atodlen 4A iddi yn gwneud darpariaeth ar gyfer cyflwyno hysbysiad cwblhau mewn cysylltiad ag adeilad newydd.

en-gb	It states the day on which a new building is to be treated as completed, with the effect that it is then capable of being added to the rating list.
cy-gb	Maeʼn nodiʼr diwrnod y mae adeilad newydd i gael ei drin fel pe bai wedi ei gwblhau, gydaʼr effaith y gellir wedi hynny ei ychwanegu at y rhestr ardrethu.

en-gb	New sub-paragraph (iv) is inserted into section 46A(6)(b), to apply the same procedure to a building that has been altered and which, although consisting of or included in a hereditament previously shown in a rating list, has been removed from the list.
cy-gb	Mewnosodir is-baragraff newydd (iv), yn adran 46A(6)(b) i gymhwysoʼr un weithdrefn i adeilad sydd wedi ei addasu ac sydd, er ei fod yn cynnwys hereditament neu wedi ei gynnwys mewn hereditament a ddangoswyd yn flaenorol mewn rhestr ardrethu, wedi ei dynnu oddi ar y rhestr.

en-gb	This will apply to buildings that are temporarily incapable of beneficial occupation while the alterations are being made.
cy-gb	Bydd hyn yn gymwys i adeiladau syʼn methu dros dro â bod yn destun meddiannaeth lesiannol wrth iʼr addasiadau gael eu gwneud.

en-gb	Section 8 – Discretionary relief: time limit
cy-gb	Adran 8 – Rhyddhad yn ôl disgresiwn: terfyn amser

en-gb	25.This section amends section 47 of the 1988 Act, which sets out the situations in which billing authorities may award and vary discretionary relief from non-domestic rating.
cy-gb	25.Maeʼr adran hon yn diwygio adran 47 o Ddeddf 1988, syʼn nodiʼr sefyllfaoedd lle y caiff awdurdodau bilio ddyfarnu ac amrywio rhyddhad yn ôl disgresiwn rhag ardrethu annomestig.

en-gb	Section 47(7) of the 1988 Act, which provides that a billing authority cannot make a decision to award or vary such relief more than six months after the end of the financial year, is omitted.
cy-gb	Mae adran 47(7) o Ddeddf 1988, syʼn darparu na all awdurdod bilio wneud penderfyniad i ddyfarnu nac amrywio rhyddhad oʼr fath fwy na chwe mis ar ôl diwedd y flwyddyn ariannol, yn cael ei hepgor.

en-gb	New section 47(6B) is inserted, so that a decision to award or vary discretionary relief in respect of a hereditament is invalid, as regards a day, if the day falls before 31 March 2024 and the decision is made more than six months after the end of the financial year in which the day falls.
cy-gb	Mewnosodir adran newydd 47(6B), fel bod penderfyniad i ddyfarnu neu amrywio rhyddhad yn ôl disgresiwn mewn cysylltiad â hereditament yn benderfyniad annilys, o ran diwrnod, os ywʼr diwrnod yn digwydd cyn 31 Mawrth 2024 a bod y penderfyniad yn cael ei wneud fwy na chwe mis ar ôl diwedd y flwyddyn ariannol y maeʼr diwrnod yn digwydd ynddi.

en-gb	26.The effect is that the 2023-24 financial year is the last to which the existing six-month restriction on the awarding of discretionary relief after the year has ended will apply.
cy-gb	26.Yr effaith yw mai blwyddyn ariannol 2023-24 ywʼr flwyddyn olaf y bydd y cyfyngiad chwe mis presennol ar ddyfarnu rhyddhad yn ôl disgresiwn ar ôl iʼr flwyddyn ddod i ben yn gymwys.

en-gb	This will enable local authorities to take a decision to award or vary discretionary relief from the chargeable amount more than six months after the end of the financial year to which the decision relates, in relation to the 2024-25 financial year onwards.
cy-gb	Bydd hyn yn galluogi awdurdodau lleol i benderfynu dyfarnu neu amrywio rhyddhad yn ôl disgresiwn rhag y swm a godir fwy na chwe mis ar ôl diwedd y flwyddyn ariannol y maeʼr penderfyniad yn ymwneud â hi, mewn perthynas â blwyddyn ariannol 2024-25 ymlaen.

en-gb	Section 9 – Powers to confer, vary and withdraw exemptions
cy-gb	Adran 9 - Pwerau i roi ac amrywio esemptiad, aʼi dynnuʼn ôl

en-gb	27.This section amends Schedule 5 to the 1988 Act, which provides for exemptions from non-domestic rating.
cy-gb	27.Maeʼr adran hon yn diwygio Atodlen 5 i Ddeddf 1988, syʼn darparu ar gyfer esemptiadau rhag ardrethu annomestig.

en-gb	New paragraph 20A (Powers to confer, vary and withdraw exemption: Wales) is inserted into Schedule 5, providing that the Welsh Ministers may, by regulations, confer new exemptions and vary or withdraw any existing exemptions in that Schedule.
cy-gb	Mewnosodir paragraff newydd 20A newydd (Pwerau i roi ac amrywio esemptiad, aʼi dynnuʼn ôl: Cymru) yn Atodlen 5, sy’n darparu y caiff Gweinidogion Cymru, drwy reoliadau, roi eithriadau newydd ac amrywio unrhyw eithriadau sydd yn yr Atodlen honno, neu eu tynnuʼn ôl.

en-gb	Section 10 – Calculation of non-domestic rating multipliers
cy-gb	Adran 10 - Cyfrifo lluosyddion ardrethu annomestig

en-gb	28.Part 1 of Schedule 7 to the 1988 Act provides for the calculation of non-domestic rating multipliers in relation to Wales.
cy-gb	28.Mae Rhan 1 o Atodlen 7 i Ddeddf 1988 yn darparu ar gyfer cyfrifo lluosyddion ardrethu annomestig o ran Cymru.

en-gb	This section inserts a new Part A2, which restates the provisions previously contained in Part 1 together with new provision for the Welsh Ministers to set differential multipliers by regulations.
cy-gb	Maeʼr adran hon yn mewnosod Rhan newydd sy’n ailddatgan y darpariaethau a oedd wedi eu cynnwys yn flaenorol yn Rhan 1 ynghyd â darpariaeth newydd syʼn caniatáu i Weinidogion Cymru osod lluosyddion gwahaniaethol drwy reoliadau.

en-gb	Section 11 makes supplementary provision.
cy-gb	Mae adran 11 yn gwneud darpariaeth atodol.

en-gb	29.New Part A2 (Non-domestic rating multipliers: Wales) of Schedule 7 to the 1988 Act comprises paragraphs A13 to A20.
cy-gb	29.Mae Rhan newydd A2 (Lluosyddion ardrethu annomestig: Cymru) o Atodlen 7 i Ddeddf 1988 yn cynnwys paragraffau A13 i A20.

en-gb	This Part sets out general formulae for the calculation of the non-domestic rating multiplier in revaluation and other years (see paragraphs A14 and A15).
cy-gb	Maeʼr Rhan hon yn nodi fformiwlâu cyffredinol ar gyfer cyfrifoʼr lluosydd ardrethu annomestig o ran blynyddoedd ailbrisio a blynyddoedd eraill (gweler paragraffau A14 ac A15).

en-gb	In both cases, the non-domestic rating multiplier remains index-linked to the consumer prices index, but the Welsh Ministers retain the power to link the multiplier to a different index or otherwise change the calculation of the multiplier by regulations (see paragraph A18).
cy-gb	Yn y ddau achos maeʼr lluosydd ardrethu annomestig yn parhau i fod yn gysylltiedig â’r mynegai prisiau defnyddwyr ond mae Gweinidogion Cymru yn cadwʼr pŵer i gysylltuʼr lluosydd â mynegai gwahanol neu newid cyfrifiad y lluosydd fel arall drwy reoliadau (gweler paragraff A18).

en-gb	30.Where regulations made under new paragraph A16 (Calculation of differential multipliers) apply in respect of a hereditament, a differential multiplier determined by the Welsh Ministers in regulations applies in respect of that hereditament.
cy-gb	30.Pan fo rheoliadau a wneir o dan baragraff newydd A16 (Cyfrifo lluosyddion gwahaniaethol) yn gymwys mewn cysylltiad â hereditament, mae lluosydd gwahaniaethol a bennir gan Weinidogion Cymru mewn rheoliadau yn gymwys mewn cysylltiad âʼr hereditament hwnnw.

en-gb	Such multipliers must be a proportion of the multiplier for the year generally (as calculated under paragraph A14 or A15, as the case may be), but may be more than 100% of that multiplier.
cy-gb	Rhaid i luosyddion oʼr fath fod yn gyfran oʼr lluosydd am y flwyddyn yn gyffredinol (fel yʼi cyfrifir o dan baragraff A14 neu A15, yn ôl y digwydd) ond cânt fod yn fwy na 100% oʼr lluosydd hwnnw.

en-gb	Regulations made under paragraph A16 may specify different differential multipliers in relation to different descriptions of hereditaments on the local lists or different amounts of rateable valuable shown against the names of designated persons on the central list.
cy-gb	Caiff rheoliadau a wneir o dan baragraff A16 bennu lluosyddion gwahaniaethol gwahanol mewn perthynas â disgrifiadau gwahanol o hereditamentau ar y rhestrau lleol neu symiau gwahanol o werth ardrethol a ddangosir yn erbyn enwau personau dynodedig ar y rhestr ganolog.

en-gb	Such regulations may not be made unless a draft has been laid before, and approved by a resolution of, Senedd Cymru (draft affirmative procedure).
cy-gb	Ni chaniateir gwneud rheoliadau oʼr fath oni bai bod drafft wedi ei osod gerbron Senedd Cymru, aʼi gymeradwyo drwy benderfyniad (gweithdrefn gadarnhaol ddrafft).

en-gb	31.Paragraph A17 preserves the effect of improvement rate relief in the case of those hereditaments to which both this relief and a differential multiplier applies.
cy-gb	31.Mae paragraff A17 yn cadw effaith rhyddhad ardrethi gwelliannau yn achos yr hereditamentau hynny y maeʼr rhyddhad hwn a lluosydd gwahaniaethol yn gymwys iddynt.

en-gb	This paragraph also sets out the principle that, where more than one differential multiplier applies in respect of a hereditament, it is the multiplier with the lowest value (of those that apply) that is to be used for calculating the chargeable amount for the hereditament.
cy-gb	Maeʼr paragraff hwn hefyd yn nodiʼr egwyddor maiʼr lluosydd a chanddoʼr gwerth isaf (o blith y rhai syʼn gymwys) sydd iʼw ddefnyddio ar gyfer cyfrifoʼr swm a godir ar gyfer yr hereditament, pan fo mwy nag un lluosydd gwahaniaethol yn gymwys mewn cysylltiad â hereditament.

en-gb	32.Paragraphs A18 to A20 restate the existing requirements imposed on Welsh Ministers concerning the making and giving notice of calculations of the non-domestic rating multiplier for a chargeable financial year (these requirements are also applied to any differential multipliers prescribed under paragraph A16).
cy-gb	32.Mae paragraffau A18 i A20 yn ailddatgan y gofynion presennol a osodir ar Weinidogion Cymru o ran gwneud a rhoi hysbysiad o gyfrifiadauʼr lluosydd ardrethu annomestig ar gyfer blwyddyn ariannol y codir swm ynglŷn â hi (cymhwysir y gofynion hyn hefyd i unrhyw luosyddion gwahaniaethol a ragnodir o dan baragraff A16).

en-gb	Section 11 – Calculation of non-domestic rating multipliers: supplementary provision
cy-gb	Adran 11 - Cyfrifo lluosyddion ardrethu annomestig: darpariaeth atodol

en-gb	33.Section 11 amends provisions in Schedules 4ZA, 4ZB and 5A to the 1988 Act so as to reflect the new powers for the Welsh Ministers to set differential multipliers (see section 10) in the formulae for calculating the chargeable amount in relation to hereditaments on the local and central lists.
cy-gb	33.Mae adran 11 yn diwygio darpariaethau yn Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988 er mwyn adlewyrchuʼr pwerau newydd i Weinidogion Cymru i osod lluosyddion gwahaniaethol (gweler adran 10) yn y fformiwlâu ar gyfer cyfrifoʼr swm a godir mewn perthynas â hereditamentau ar y rhestrau lleol a chanolog.

en-gb	Section 12 – Information to be provided to valuation officer
cy-gb	Adran 12 - Yr wybodaeth iʼw darparu iʼr swyddog prisio

en-gb	34.This section applies to Wales, with amendments, the information provision duties and associated compliance regime provided by paragraphs 4I to 4M, 5ZC to 5ZF and 5BD to 5BF of Schedule 9 to the 1988 Act.
cy-gb	34.Maeʼr adran hon yn cymhwyso i Gymru, gyda diwygiadau, y dyletswyddau darparu gwybodaeth aʼr gyfundrefn gydymffurfio gysylltiedig a ddarperir gan baragraffau 4I i 4M, 5ZC i 5ZF a 5BD i 5BF o Atodlen 9 i Ddeddf 1988.

en-gb	The provisions set out duties on ratepayers (or persons who would be ratepayers if their hereditaments were shown in a rating list) to provide notifiable information to the Valuation Office Agency (VOA), a system of penalties for failure to comply, and procedures for reviewing and appealing penalties.
cy-gb	Maeʼr darpariaethau yn gosod dyletswyddau ar dalwyr ardrethi (neu bersonau a fyddaiʼn dalwyr ardrethi pe bai eu hereditamentauʼn cael eu dangos mewn rhestr ardrethu) i ddarparu gwybodaeth hysbysadwy i Asiantaeth y Swyddfa Brisio, system o gosbau am fethu â chydymffurfio, a gweithdrefnau ar gyfer adolygu cosbau ac apelio yn eu herbyn.

en-gb	35.Subsections (2), (3) and (5) amend paragraphs 4I and 4M(1) of Schedule 9 to the 1988 Act to remove words limiting the effect of the provisions to England.
cy-gb	35.Mae is-adrannau (2), (3) a (5) yn diwygio paragraffau 4I a 4M(1) o Atodlen 9 i Ddeddf 1988 er mwyn dileu geiriau syʼn cyfyngu effaith y darpariaethau i Loegr.

en-gb	36.Paragraphs 4I to 4M of Schedule 9 to the 1988 Act set out the duties to provide notifiable information to the VOA:
cy-gb	36.Mae paragraffau 4I i 4M o Atodlen 9 i Ddeddf 1988 yn nodiʼr dyletswyddau i ddarparu gwybodaeth hysbysadwy i Asiantaeth y Swyddfa Brisio:

en-gb	Paragraph 4I provides that the duties apply to persons who are or would be (if the hereditament were shown in a rating list) a ratepayer for a hereditament.
cy-gb	Mae paragraff 4I yn darparu bod y dyletswyddauʼn gymwys i bersonau syʼn dalwyr ardrethi ar gyfer hereditament (neu a fyddaiʼn dalwyr ardrethi pe baiʼr hereditament yn cael ei ddangos mewn rhestr ardrethu).

en-gb	This includes those in receipt of 100% relief from the chargeable amount.
cy-gb	Mae hyn yn cynnwys y rhai syʼn derbyn rhyddhad o 100% rhag y swm a godir.

en-gb	Paragraph 4J provides for a duty for that person to provide notifiable information within a notifiable period.
cy-gb	Mae paragraff 4J yn darparu dyletswydd ar y person hwnnw i ddarparu gwybodaeth hysbysadwy o fewn cyfnod hysbysadwy.

en-gb	Information is notifiable if it relates to the identity of the (would be) ratepayer or the existence, extent or rateable value of the hereditament, but only if that person could reasonably be expected to know that it would assist the VOA in carrying out its functions.
cy-gb	Mae gwybodaeth yn hysbysadwy os ywʼn ymwneud â hunaniaeth y talwr ardrethi (neuʼr sawl a fyddaiʼn dalwr ardrethi), neu fodolaeth, maint neu werth ardrethol yr hereditament, ond dim ond pe gellid disgwyl yn rhesymol iʼr person hwnnw wybod y byddai hynnyʼn cynorthwyo Asiantaeth y Swyddfa Brisio i gyflawni ei swyddogaethau.

en-gb	Subsection (4) amends paragraph 4J(4) to provide that, in relation to a hereditament situated in Wales, the notifiable period may also be such longer period as may be agreed with the VOA.
cy-gb	Mae is-adran (4) yn diwygio paragraff 4J(4) i ddarparu, mewn perthynas â hereditament yng Nghymru, y caniateir iʼr cyfnod hysbysadwy hefyd fod yn unrhyw gyfnod hirach a gytunir gydag Asiantaeth y Swyddfa Brisio.

en-gb	This will allow for a person to request that the VOA grants an extension to the notifiable period.
cy-gb	Bydd hyn yn caniatáu i berson ofyn i Asiantaeth y Swyddfa Brisio roi estyniad iʼr cyfnod hysbysadwy.

en-gb	Paragraph 4K provides that the person must make an annual confirmation, within 60 days beginning on 30 April each year, that they have either provided notifiable information or that they were not required to provide such information.
cy-gb	Mae paragraff 4K yn datgan bod rhaid iʼr person baratoi cadarnhad blynyddol, o fewn 60 o ddiwrnodau syʼn dechrau ar 30 Ebrill bob blwyddyn, ei fod naill ai wedi darparu gwybodaeth hysbysadwy neu nad oedd yn ofynnol iddo ddarparu gwybodaeth oʼr fath.

en-gb	Paragraph 4L provides for the information to be submitted using an online facility provided by the VOA or in another agreed manner.
cy-gb	Mae paragraff 4L yn darparu iʼr wybodaeth gael ei chyflwyno gan ddefnyddio cyfleuster ar-lein a ddarperir gan Asiantaeth y Swyddfa Brisio neu mewn modd arall y cytunir arno.

en-gb	The notifiable period is within 60 days of the change in notifiable information, or such longer period as may be specified by the VOA in a notice.
cy-gb	Y cyfnod hysbysadwy ywʼr cyfnod o fewn 60 o ddiwrnodau iʼr newid mewn gwybodaeth hysbysadwy, neu unrhyw gyfnod hirach y gellir ei bennu gan Asiantaeth y Swyddfa Brisio mewn hysbysiad.

en-gb	Paragraph 4M restates existing powers in paragraph 5 of Schedule 9 to the 1988 Act, which allow the VOA to also request information which they believe will assist them in carrying out their functions.
cy-gb	Mae paragraff 4M yn ailddatgan pwerau presennol ym mharagraff 5 o Atodlen 9 i Ddeddf 1988, syʼn caniatáu i Asiantaeth y Swyddfa Brisio hefyd ofyn am wybodaeth a fydd yn ei barn hithau yn ei chynorthwyo i gyflawni ei swyddogaethau.

en-gb	The VOA may still need to request information using this power, including for specialist properties and very specific types of information.
cy-gb	Efallai y bydd angen i Asiantaeth y Swyddfa Brisio ofyn am wybodaeth o hyd gan ddefnyddioʼr pŵer hwn, gan gynnwys ar gyfer eiddo arbenigol a mathau penodol iawn o wybodaeth.

en-gb	37.Subsections (7) and (8) amend paragraphs 5A(1) and 5C(2), respectively, of Schedule 9 to the 1988 Act, to extend the deadline for ratepayers to respond to an information notice issued by billing authorities (from 56 to 60 days) and appeal a penalty notice for failure to comply (from 28 to 30 days).
cy-gb	37.Mae is-adrannau (7) ac (8) yn diwygio paragraffau 5A(1) a 5C(2), yn y drefn honno, o Atodlen 9 i Ddeddf 1988, i estyn y dyddiad cau i dalwyr ardrethi ymateb i hysbysiad gwybodaeth a ddyroddir gan awdurdodau bilio (o 56 i 60 o ddiwrnodau) ac apelio yn erbyn hysbysiad cosb am fethu â chydymffurfio (o 28 i 30 o ddiwrnodau).

en-gb	These changes maintain consistent timescales for the provision of information to the VOA and billing authorities.
cy-gb	Maeʼr newidiadau hyn yn cynnal amserlenni cyson ar gyfer darparu gwybodaeth i Asiantaeth y Swyddfa Brisio aʼr awdurdodau bilio.

en-gb	38.Paragraphs 5ZC to 5ZF of Schedule 9 to the 1988 Act set out a system of penalties for failures to comply with the duties to provide notifiable information:
cy-gb	38.Mae paragraffau 5ZC i 5ZF o Atodlen 9 i Ddeddf 1988 yn nodi system o gosbau am fethiannau i gydymffurfio âʼr dyletswyddau i ddarparu gwybodaeth hysbysadwy:

en-gb	Paragraph 5ZC provides for:
cy-gb	Mae paragraff 5ZC yn darparu ar gyfer y canlynol:

en-gb	A civil penalty where a person fails to comply with the duties.
cy-gb	Cosb sifil pan fo person yn methu â chydymffurfio âʼr dyletswyddau.

en-gb	The penalty is determined under paragraph 5ZD(1).
cy-gb	Pennir y gosb o dan baragraff 5ZD(1).

en-gb	A criminal offence where a person knowingly or recklessly makes a false statement while purporting to comply with the duties.
cy-gb	Trosedd pan fo person yn gwneud datganiad ffug yn fwriadol neuʼn ddi-hid wrth honni ei fod yn cydymffurfio âʼr dyletswyddau.

en-gb	A person is liable on summary conviction to imprisonment for a term not exceeding 3 months or a fine not exceeding level 3 on the standard scale or to both.
cy-gb	Mae person yn agored ar euogfarn ddiannod i garchar am gyfnod nad ywʼn fwy na 3 mis neu i ddirwy nad ywʼn fwy na lefel 3 ar y raddfa safonol neu iʼr ddau.

en-gb	For criminal liability to be imposed, the usual test applies; it must be beyond reasonable doubt the offence has been committed.
cy-gb	Er mwyn gosod atebolrwydd troseddol, maeʼr prawf arferol yn gymwys; rhaid iddi fod y tu hwnt i amheuaeth resymol fod y drosedd wedi ei chyflawni.

en-gb	Alternatively, the person may be held liable for a civil penalty for making a false statement of the same nature (although it must still be beyond reasonable doubt that the offence was committed).
cy-gb	Fel arall, gellir dal y person yn atebol am gosb sifil am wneud datganiad ffug oʼr un natur (er bod rhaid iddi fod y tu hwnt i amheuaeth resymol o hyd bod y drosedd wedi ei chyflawni).

en-gb	The civil penalty is determined under paragraph 5ZD(2).
cy-gb	Pennir y gosb sifil o dan baragraff 5ZD(2).

en-gb	The arrangements for serving and the contents of penalty notices, where the person is liable for a civil penalty.
cy-gb	Y trefniadau ar gyfer cyflwyno hysbysiadau cosb, a chynnwys yr hysbysiadau hynny, pan fo person yn atebol am gosb sifil.

en-gb	A penalty must be paid within 30 days of the date of the penalty notice (unless this period is extended by the time taken to complete any review or appeal).
cy-gb	Rhaid talu cosb o fewn 30 o ddiwrnodau i ddyddiad yr hysbysiad cosb (oni bai bod y cyfnod hwn yn cael ei estyn gan yr amser a gymerir i gwblhau unrhyw adolygiad neu apêl).

en-gb	If a person is served with a civil penalty notice in respect of knowingly or recklessly making a false statement, no criminal proceedings for the same offence may be instituted before the deadline for payment of the penalty.
cy-gb	Os cyflwynir hysbysiad cosb sifil i berson mewn cysylltiad â gwneud datganiad ffug yn fwriadol neuʼn ddi-hid, ni chaniateir cychwyn achos troseddol am yr un drosedd cyn y dyddiad cau ar gyfer taluʼr gosb.

en-gb	If that liability is discharged, then no criminal proceedings or conviction may follow and no further penalty notice may be served, in relation to knowingly or recklessly making the false statement.
cy-gb	Os caiff yr atebolrwydd hwnnw ei ryddhau, yna ni all unrhyw achos troseddol nac euogfarn ddilyn ac ni ellir cyflwyno hysbysiad cosb arall, mewn perthynas â gwneud y datganiad ffug yn fwriadol neuʼn ddi-hid.

en-gb	If a person discharges liability arising from a penalty notice for failure to comply with the notification duties and is subsequently convicted of an offence or served with a further penalty notice in respect of a false statement, then the sentence or amount of the penalty must reflect the amount of the penalty already discharged.
cy-gb	Os yw person yn ei ryddhau ei hun rhag atebolrwydd syʼn codi o hysbysiad cosb am fethu â chydymffurfio âʼr dyletswyddau hysbysu ac wedi hynny yn cael ei euogfarnu o drosedd neu yn cael hysbysiad cosb arall wedi ei gyflwyno iddo mewn cysylltiad â datganiad ffug, yna rhaid iʼr ddedfryd neu swm y gosb adlewyrchu swm y gosb a ryddhawyd eisoes.

en-gb	Paragraph 5ZD provides for the level of a civil penalty:
cy-gb	Mae paragraff 5ZD yn darparu ar gyfer lefel cosb sifil:

en-gb	Where the person has failed to comply with a notification requirement, the maximum penalty is the greater of 2% of the relevant rateable value and £900.
cy-gb	Pan foʼr person wedi methu â chydymffurfio â gofyniad hysbysu, y gosb uchaf yw 2% oʼr gwerth ardrethol perthnasol neu £900, pa un bynnag ywʼr mwyaf.

en-gb	Where the person has knowingly or recklessly made a false statement in purported compliance with a notification requirement, the maximum penalty is the sum of 3% of the relevant rateable value and £500.
cy-gb	Pan foʼr person wedi gwneud datganiad ffug yn fwriadol neuʼn ddi-hid wrth honni ei fod yn cydymffurfio â gofyniad hysbysu, y gosb uchaf yw cyfanswm 3% oʼr gwerth ardrethol perthnasol a £500.

en-gb	Where the person is liable for failing to comply with a notification requirement, they would be liable to a further penalty of £60 per day if they fail to comply with the requirement within 30 days of being served with an associated penalty notice.
cy-gb	Pan foʼr person yn atebol am fethu â chydymffurfio â gofyniad hysbysu, byddaiʼn agored i gosb bellach o £60 y dydd pe baiʼn methu â chydymffurfio âʼr gofyniad o fewn 30 o ddiwrnodau i gael hysbysiad cosb cysylltiedig.

en-gb	The total liability for further daily penalties may not exceed £1,800.
cy-gb	Ni chaiff cyfanswm yr atebolrwydd am gosbau dyddiol pellach fod yn fwy na £1,800.

en-gb	Paragraph 5ZE provides for the determination of rateable values, for the purposes of calculating penalties where a matter affecting the rateable value has changed between the day when the notifiable information should have been provided and the day of the penalty notice.
cy-gb	Mae paragraff 5ZE yn darparu ar gyfer pennu gwerthoedd ardrethol, at ddibenion cyfrifo cosbau pan fo mater syʼn effeithio ar y gwerth ardrethol wedi newid rhwng y diwrnod y dylaiʼr wybodaeth hysbysadwy fod wedi ei darparu a diwrnod yr hysbysiad cosb.

en-gb	These provisions ensure that the penalty is not increased or reduced due to changes to the hereditament after the liability to the penalty first arose.
cy-gb	Maeʼr darpariaethau hyn yn sicrhau nad ywʼr gosb yn cael ei chynyddu naʼi lleihau oherwydd newidiadau iʼr hereditament ar ôl iʼr atebolrwydd iʼr gosb godi gyntaf.

en-gb	Paragraph 5ZF provides for the valuation officer to mitigate or remit any of the above penalties.
cy-gb	Mae paragraff 5ZF yn darparu y caiff y swyddog prisio liniaru neu ddileu unrhyw un oʼr cosbau uchod.

en-gb	This will allow the VOA to operate the duties and penalties fairly and with due regard to individual circumstances.
cy-gb	Bydd hyn yn caniatáu i Asiantaeth y Swyddfa Brisio weithreduʼr dyletswyddau aʼr cosbau yn deg a chyda sylw dyladwy i amgylchiadau unigol.

en-gb	39.Paragraphs 5BD to 5BF of Schedule 9 to the 1988 Act set out the procedures for reviewing and appealing penalties for failure to comply with the duties to provide notifiable information:
cy-gb	39.Mae paragraffau 5BD i 5BF o Atodlen 9 i Ddeddf 1988 yn nodiʼr gweithdrefnau ar gyfer adolygu ac apelio yn erbyn cosbau am fethu â chydymffurfio âʼr dyletswyddau i ddarparu gwybodaeth hysbysadwy:

en-gb	Paragraph 5BD provides a person with 30 days to request a review of a penalty notice.
cy-gb	Mae paragraff 5BD yn rhoi 30 o ddiwrnodau i berson i ofyn am adolygiad o hysbysiad cosb.

en-gb	The review is done by a reviewing officer of the VOA, different from the officer who imposed the penalty.
cy-gb	Maeʼr adolygiad yn cael ei wneud gan swyddog adolygu o Asiantaeth y Swyddfa Brisio, syʼn swyddog gwahanol iʼr un a osododd y gosb.

en-gb	The nature and extent of the review are such as appear appropriate to the reviewing officer.
cy-gb	Mae natur a maint yr adolygiad yn unol âʼr hyn a ymddengys yn briodol iʼr swyddog adolygu.

en-gb	The review must be completed within 45 days, otherwise the penalty is treated as having been confirmed.
cy-gb	Rhaid cwblhauʼr adolygiad o fewn 45 o ddiwrnodau, neu fel arall trinnir y gosb fel pe bai wedi ei chadarnhau.

en-gb	Paragraph 5BE provides for a right of appeal to the valuation tribunal against the conclusions of the review, within 30 days of the notification (or deemed notification) of the review conclusions.
cy-gb	Mae paragraff 5BE yn darparu ar gyfer yr hawl i apelio iʼr tribiwnlys prisio yn erbyn casgliadauʼr adolygiad, o fewn 30 o ddiwrnodau iʼr hysbysiad (neuʼr hysbysiad tybiedig) ynghylch casgliadauʼr adolygiad.

en-gb	Paragraph 5BF extends the period for paying a penalty and provides that the incidence of a review or appeal does not prevent a further penalty being applied, where the person continues to fail to comply with the notification requirement.
cy-gb	Mae paragraff 5BF yn estyn y cyfnod ar gyfer talu cosb ac yn darparu nad yw achosion o adolygiad neu apêl yn atal rhoi cosb arall, pan foʼr person yn parhau i fethu â chydymffurfio âʼr gofyniad hysbysu.

en-gb	It also ensures that a review or appeal would consider any daily penalty imposed under paragraph 5ZD(3) in addition to the penalty imposed under paragraph 5ZC(1).
cy-gb	Mae hefyd yn sicrhau y byddai adolygiad neu apêl yn ystyried unrhyw gosb ddyddiol a osodir o dan baragraff 5ZD(3) yn ychwanegol at y gosb a osodir o dan baragraff 5ZC(1).

en-gb	40.Subsection (6) inserts new sub-paragraph (4A) into paragraph 5ZC of the 1988 Act, to provide that a penalty notice served in relation to a hereditament situated in Wales must include an explanation of the effect of paragraph 5BD(9).
cy-gb	40.Mae is-adran (6) yn mewnosod is-baragraff newydd (4A) ym mharagraff 5ZC o Ddeddf 1988, i ddarparu bod rhaid i hysbysiad cosb a gyflwynir mewn perthynas â hereditament yng Nghymru gynnwys esboniad o effaith paragraff 5BD(9).

en-gb	As a result, the notice will clarify that, should the person request a review, the penalty is to be treated as having been confirmed, if the reviewing officer has not given notice of their decision within 45 days.
cy-gb	O ganlyniad, bydd yr hysbysiad yn egluro y dylid trin y gosb fel pe bai wedi ei chadarnhau, pe baiʼr person yn gofyn am adolygiad, os nad ywʼr swyddog adolygu wedi rhoi hysbysiad oʼi benderfyniad o fewn 45 o ddiwrnodau.

en-gb	This is intended to ensure clarity for the person, as to when the 30 day period during which they may appeal the penalty notice will start.
cy-gb	Bwriad hyn yw sicrhau ei bod yn eglur i’r person pryd y bydd y cyfnod o 30 o ddiwrnodau, y caniateir apelio yn erbyn yr hysbysiad cosb yn ystod y cyfnod hwnnw, yn dechrau.

en-gb	Section 13 – Artificial non-domestic rating avoidance arrangements
cy-gb	Adran 13 – Trefniadau artiffisial i osgoi ardrethu annomestig

en-gb	41.This section inserts sections 63F to 63M (Anti-avoidance: Wales) into the 1988 Act.
cy-gb	41.Maeʼr adran hon yn mewnosod adrannau 63F i 63M (Gwrthweithio osgoi trethi: Cymru) yn Neddf 1988.

en-gb	They make provision about counteracting advantages arising from artificial arrangements for the avoidance of non-domestic rates liability.
cy-gb	Maent yn gwneud darpariaeth ynghylch gwrthweithio manteision syʼn deillio o drefniadau artiffisial i osgoi atebolrwydd am dalu ardrethi annomestig.

en-gb	42.For the purposes of sections 63F to 63M, an artificial non-domestic rating avoidance arrangement has the meaning given in sections 63F to 63H.
cy-gb	42.At ddibenion adrannau 63F i 63M, mae i drefniant artiffisial i osgoi ardrethu annomestig yr ystyr a roddir yn adrannau 63F i 63H.

en-gb	43.As regards the key concept of “artificial”, section 63H of the 1988 Act provides that an arrangement is artificial if it is of a type specified by the Welsh Ministers in regulations (and, where Ministers have made provision for this under subsection (3), no contrary determination has been made).
cy-gb	43.O ran y cysyniad allweddol o artiffisial (“artificial”), mae adran 63H o Ddeddf 1988 yn darparu bod trefniant yn artiffisial os yw o fath sy’n cael ei bennu gan Weinidogion Cymru mewn rheoliadau (a, phan fo Gweinidogion wedi gwneud darpariaeth ar gyfer hyn o dan is-adran (3), na phennwyd i’r gwrthwyneb).

en-gb	The Welsh Ministers may only specify a type of arrangement is artificial if making an arrangement of that type would not be a reasonable course of action in relation to legislative provisions for non-domestic rating, having regard in particular to the matters listed in paragraphs (a), (b) and (c) of subsection (2).
cy-gb	Dim ond os na fyddai gwneud trefniant o’r fath yn gam rhesymol mewn perthynas â darpariaethau deddfwriaethol ar gyfer ardrethu annomestig, ar ôl ystyried yn benodol y materion a restrir ym mharagraffau (a), (b) ac (c) o is-adran (2), y caiff Gweinidogion Cymru bennu bod math o drefniant yn artiffisial.

en-gb	These matters cover techniques which are designed to exploit perceived ‘loopholes’ in the legislation to obtain the advantage.
cy-gb	Mae’r materion hyn yn ymdrin â thechnegau sydd wedi eu cynllunio i fanteisio ar ‘fylchau’ canfyddedig yn y ddeddfwriaeth i sicrhauʼr fantais.

en-gb	44.Regulations made under section 63H(1)(a) of the 1988 Act will describe the specific avoidance techniques or behaviours that will be addressed by the process set out in the following sections.
cy-gb	44.Bydd rheoliadau a wneir o dan adran 63H(1)(a) o Ddeddf 1988 yn disgrifio’r technegau neu’r ymddygiadau osgoi penodol y bydd y broses a nodir yn yr adrannau canlynol yn mynd i’r afael â hwy.

en-gb	The regulations may also (see section 63H(3)) provide that a specified arrangement is not artificial in a particular case if, having regard to all the circumstances, a determination to that effect is made by the relevant billing authority or the Welsh Ministers (as the case may be).
cy-gb	Caiff y rheoliadau hefyd (gweler adran 63H(3)), ddarparu nad yw trefniant penodedig yn artiffisial mewn achos penodol os gwneir penderfyniad i’r perwyl hwnnw gan yr awdurdod bilio perthnasol neu Weinidogion Cymru (yn ôl y digwydd), wedi ystyried yr holl amgylchiadau.

en-gb	This enables the Welsh Ministers, when making the regulations, to identify types of arrangement that may not be artificial in every case and, for those types of arrangement, to give billing authorities (or the Welsh Ministers as the case may be) a discretion to determine that, in the particular circumstances, an arrangement of that type is not artificial.
cy-gb	Mae hyn yn galluogi Gweinidogion Cymru, pan fyddant yn gwneud y rheoliadau, i nodi mathau o drefniant y mae’n bosibl nad ydynt yn artiffisial ym mhob achos ac, ar gyfer y mathau hynny o drefniant, i roi disgresiwn i awdurdodau bilio (neu Weinidogion Cymru yn ôl y digwydd) i benderfynu, yn yr amgylchiadau penodol, nad yw’r math hwnnw o drefniant yn artiffisial.

en-gb	45.Sections 63I (Liability to non-domestic rating: local lists) and 63J (Liability to non-domestic rating: central lists) provide for the application of the anti-avoidance provisions by billing authorities and Welsh Ministers, in relation to hereditaments shown in a local or central rating list, respectively.
cy-gb	45.Mae adrannau 63I (Atebolrwydd am ardrethi annomestig: rhestrau lleol) a 63J (Atebolrwydd am ardrethi annomestig: rhestrau canolog) yn darparu ar gyfer cymhwysoʼr darpariaethau gwrthweithio osgoi gan awdurdodau bilio a Gweinidogion Cymru, mewn perthynas â hereditamentau a ddangosir mewn rhestr ardrethu leol neu ganolog, yn y drefn honno.

en-gb	Where an artificial avoidance arrangement has been made in relation to a hereditament, the billing authority or the Welsh Ministers (as the case may be) must treat the ratepayer (or another person, if that person would have been the ratepayer in the absence of the arrangement) as liable to pay the chargeable amount that would have applied in the absence of the arrangement.
cy-gb	Pan fo trefniant artiffisial i osgoi wedi ei wneud mewn perthynas â hereditament, rhaid iʼr awdurdod bilio neu Weinidogion Cymru (yn ôl y digwydd) drin y talwr ardrethi (neu berson arall os mai’r person hwnnw a fyddai wedi bod y talwr ardrethi yn absenoldeb y trefniant) fel pe bai’n atebol am dalu’r swm a godir a fyddai wedi bod yn gymwys iʼr hereditament yn absenoldeb y trefniant.

en-gb	This has the effect that, where a specified avoidance behaviour continues after regulations are made, the person will be required to pay the shortfall in liability since the later of: the day the arrangement is made; the day the regulations come into force; and a day specified in the regulations.
cy-gb	Mae hyn yn cael yr effaith, pan fo ymddygiad osgoi penodedig yn parhau ar ôl i reoliadau gael eu gwneud, y bydd yn ofynnol iʼr person daluʼr diffyg mewn atebolrwydd ers yr hwyraf o’r canlynol: y diwrnod y gwneir y trefniant; y diwrnod y dawʼr rheoliadau i rym; neu ddiwrnod a bennir yn y rheoliadau.

en-gb	46.Section 63K (Liability to non-domestic rating: notification) of the 1988 Act obliges the billing authority or the Welsh Ministers (as the case may be) to serve a notice on the person who is to be treated as liable where an artificial avoidance arrangement has been identified, and enables the person to have the notice reviewed.
cy-gb	46.Mae adran 63K (Atebolrwydd am ardrethu annomestig: hysbysu) o Ddeddf 1988 yn ei gwneud yn ofynnol i’r awdurdod bilio neu Weinidogion Cymru (yn ôl y digwydd) gyflwyno hysbysiad iʼr person sydd i gael ei drin fel pe baiʼn atebol pan fo trefniant osgoi trethi artiffisial wedi ei nodi, ac yn galluogi’r person i ofyn i’r hysbysiad gael ei adolygu.

en-gb	The billing authority (or the Welsh Ministers) will then either confirm the notice or withdraw it (in which case the arrangement subject to the notice is taken as not having been an artificial non-domestic rating avoidance arrangement).
cy-gb	Bydd yr awdurdod bilio (neu Weinidogion Cymru) naill ai’n cadarnhau’r hysbysiad neu’n ei dynnu’n ôl (os tynnir yr hysbysiad yn ôl ystyrir nad yw’r trefniant a oedd yn destun yr hysbysiad yn drefniant artiffisial i osgoi ardrethi annomestig).

en-gb	47.Section 63L (Appeals to valuation tribunal) enables a person to appeal a notice which is confirmed following a review.
cy-gb	47.Mae adran 63L (Apelau iʼr tribiwnlys prisio) yn galluogi person i apelio yn erbyn hysbysiad a gadarnheir yn dilyn adolygiad.

en-gb	The tribunal may confirm the notice or require it to be withdrawn.
cy-gb	Caiff y tribiwnlys gadarnhauʼr hysbysiad neu ofyn iddo gael ei dynnuʼn ôl.

en-gb	48.Section 63M (Penalties) enables the Welsh Ministers to make regulations providing for the imposition of a financial penalty where a person treated as liable fails to pay an amount due.
cy-gb	48.Mae adran 63M (Cosbau) yn galluogi Gweinidogion Cymru i wneud rheoliadau’n darparu ar gyfer gosod cosb ariannol pan fo person yr ymdrinnir ag ef fel pe bai’n atebol am dalu ardreth ym methu â thalu swm sy’n ddyledus.

en-gb	Section 14 – Orders and regulations under the Local Government Finance Act 1988
cy-gb	Adran 14 - Gorchmynion a rheoliadau o dan Ddeddf Cyllid Llywodraeth Leol 1988

en-gb	49.This section inserts new section 143A (Orders and regulations of the Welsh Ministers) into the 1988 Act.
cy-gb	49.Maeʼr adran hon yn mewnosod adran newydd 143A (Gorchmynion a rheoliadau Gweinidogion Cymru) yn Neddf 1988.

en-gb	Section 143A restates section 143 of the 1988 Act, to set out how powers conferred on the Welsh Ministers to make secondary legislation under the 1988 Act are to be exercised and the applicable procedure to be followed.
cy-gb	Mae adran 143A yn ailddatgan adran 143 o Ddeddf 1988, i nodi sut y mae pwerau a roddir i Weinidogion Cymru i wneud is-ddeddfwriaeth o dan Ddeddf 1988 i gael eu harfer aʼr weithdrefn berthnasol sydd iʼw dilyn.

en-gb	50.Powers conferred on any other persons to make secondary legislation which may apply to Wales will continue to be exercised in accordance with section 143 of the 1988 Act.
cy-gb	50.Bydd pwerau a roddir i unrhyw bersonau eraill i wneud is-ddeddfwriaeth a all fod yn gymwys i Gymru yn parhau i gael eu harfer yn unol ag adran 143 o Ddeddf 1988.

en-gb	These include, for example, the powers conferred on the Commissioners of His Majesty’s Revenue and Customs by paragraphs 4F(2), 4G , 5F(1A) and 5FA(1) of Schedule 9 to the 1988 Act, in relation to the relevant information provision requirements.
cy-gb	Maeʼr rhain yn cynnwys, er enghraifft, y pwerau a roddwyd i Gomisiynwyr Cyllid a Thollau Ei Fawrhydi gan baragraffau 4F(2), 4G, 5F(1A) a 5FA(1) o Atodlen 9 i Ddeddf 1988, mewn perthynas âʼr gofynion darparu gwybodaeth perthnasol.

en-gb	Section 15 – Minor and consequential amendments relating to Part 1
cy-gb	Adran 15 – Mân ddiwygiadau a diwygiadau canlyniadol yn ymwneud â Rhan 1

en-gb	51.This section introduces the Schedule, which makes changes consequential on sections 2, 3, 4, 8, 9, 10, 12, 13 and 14.
cy-gb	51.Maeʼr adran hon yn cyflwynoʼr Atodlen, syʼn gwneud newidiadau canlyniadol ar adrannau 2, 3, 4, 8, 9, 10, 12, 13 a 14.

en-gb	52.Part 1 (paragraphs 1 to 5) of the Schedule makes amendments relating to sections 2 to 4 (Rating lists).
cy-gb	52.Mae Rhan 1 (paragraffau 1 i 5) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adrannau 2 i 4 (Rhestrau ardrethu).

en-gb	Paragraph 1 makes amendments to the 1988 Act.
cy-gb	Mae paragraff 1 yn gwneud diwygiadau i Ddeddf 1988.

en-gb	Several of the amendments change references to “Secretary of State” to “appropriate national authority”, where the relevant provision applies to England and Wales.
cy-gb	Mae nifer oʼr diwygiadau yn newid cyfeiriadau at “Secretary of State” yn “appropriate national authority”, pan foʼr ddarpariaeth berthnasol yn gymwys i Gymru a Lloegr.

en-gb	Where provisions apply only to Wales, references to “Secretary of State” are changed to “Welsh Ministers”.
cy-gb	Pan fo darpariaethauʼn gymwys i Gymru yn unig, mae cyfeiriadau at “Secretary of State” yn cael eu newid yn “Welsh Ministers”.

en-gb	These amendments reflect the transfer of functions effected by virtue of article 2(1) of the National Assembly for Wales (Transfer of Functions) Order 1999 and section 162 of, and paragraph 30 of Schedule 11 to, the Government of Wales Act 2006.
cy-gb	Maeʼr diwygiadau hyn yn adlewyrchuʼr trosglwyddiad swyddogaethau a gafodd effaith yn rhinwedd erthygl 2(1) o Orchymyn Cynulliad Cenedlaethol Cymru (Trosglwyddo Swyddogaethau) 1999 ac adran 162 o Ddeddf Llywodraeth Cymru 2006 a pharagraff 30 o Atodlen 11 iddi.

en-gb	New section 67(12A) of the 1988 Act defines “the appropriate national authority”, restating the definitions (which are omitted) from Schedules 4ZA, 4ZB and 5A.
cy-gb	Mae adran newydd 67(12A) o Ddeddf 1988 yn diffinio “the appropriate national authority”, gan ailddatgan y diffiniadau (syʼn cael eu hepgor) o Atodlenni 4ZA, 4ZB a 5A.

en-gb	53.Paragraph 1(2) and (8) omit sections 41A and 54A of the 1988 Act.
cy-gb	53.Mae paragraff 1(2) ac (8) yn hepgor adrannau 41A a 54A o Ddeddf 1988.

en-gb	These sections are spent and their effects are accounted for in provisions introduced by this Act.
cy-gb	Maeʼr adrannau hyn wedi eu disbyddu a rhoddir cyfrif am eu heffeithiau mewn darpariaethau a gyflwynir gan y Ddeddf hon.

en-gb	54.Paragraph 1(9)(a) restates section 55(1) of the 1988 Act in relation to Wales by inserting new section 55(1A).
cy-gb	54.Mae paragraff 1(9)(a) yn ailddatgan adran 55(1) o Ddeddf 1988 o ran Cymru drwy fewnosod adran newydd 55(1A).

en-gb	The restatement takes account of the provisions introduced by this Act.
cy-gb	Maeʼr ailddatganiad yn ystyried y darpariaethau a gyflwynir gan y Ddeddf hon.

en-gb	55.Paragraph 1(9)(c) and (d) amend section 55(7A) of the 1988 Act such that it applies only in relation to England and restates its effect in relation to Wales in new section 55(7AA).
cy-gb	55.Mae paragraff 1(9)(c) a (d) yn diwygio adran 55(7A) o Ddeddf 1988 fel ei bod yn gymwys o ran Lloegr yn unig ac yn ailddatgan ei heffaith o ran Cymru yn adran newydd 55(7AA).

en-gb	56.Paragraph 1(10)(d) amends section 58(10)(a) of the 1988 Act to reflect the change in interval between revaluation years provided by this Act.
cy-gb	56.Mae paragraff 1(10)(d) yn diwygio adran 58(10)(a) o Ddeddf 1988 i adlewyrchuʼr newid yn y cyfnod rhwng blynyddoedd ailbrisio a ddarperir gan y Ddeddf hon.

en-gb	57.Paragraph 1(23)(c) amends paragraph 8 of Schedule 9 to the 1988 Act so that it applies only in relation to England.
cy-gb	57.Mae paragraff 1(23)(c) yn diwygio paragraff 8 o Atodlen 9 i Ddeddf 1988 fel ei fod yn gymwys o ran Lloegr yn unig.

en-gb	Paragraph 1(23)(d) inserts new paragraph 8A into Schedule 9, which restates paragraph 8 in relation to Wales, taking account of the provisions introduced by this Act.
cy-gb	Mae paragraff 1(23)(d) yn mewnosod paragraff newydd 8A yn Atodlen 9, syʼn ailddatgan paragraff 8 o ran Cymru, gan ystyried y darpariaethau a gyflwynir gan y Ddeddf hon.

en-gb	58.Paragraph 2 omits section 37 of, and paragraphs 84 and 86 of Schedule 16 to, the Local Government (Wales) Act 1994, which inserted section 41A of the 1988 Act (omitted by this Act) and amendments consequential on that section, respectively.
cy-gb	58.Mae paragraff 2 yn hepgor adran 37 o Ddeddf Llywodraeth Leol (Cymru) 1994 a pharagraffau 84 a 86 o Atodlen 16 iddi, a oedd yn mewnosod adran 41A o Ddeddf 1988 (a hepgorir gan y Ddeddf hon) a diwygiadau canlyniadol ar yr adran honno, yn y drefn honno.

en-gb	59.Paragraph 3 amends section 30(2) of the Business Rates Supplements Act 2009 to include a reference to local non-domestic rating lists for Wales compiled under new section 41ZA(1) of the 1988 Act.
cy-gb	59.Mae paragraff 3 yn diwygio adran 30(2) o Ddeddf Taliadau Atodol Ardrethi Busnes 2009 i gynnwys cyfeiriad at restrau ardrethu annomestig lleol ar gyfer Cymru a lunnir o dan adran 41ZA(1) newydd o Ddeddf 1988.

en-gb	60.Paragraph 4 omits section 30 of the Growth and Infrastructure Act 2013, which inserted section 54A of the 1988 Act (omitted by this Act).
cy-gb	60.Mae paragraff 4 yn hepgor adran 30 o Ddeddf Twf a Seilwaith 2013, a oedd yn mewnosod adran 54A o Ddeddf 1988 (a hepgorir gan y Ddeddf hon).

en-gb	61.Paragraph 5 omits section 1(4) of the Non-Domestic Rating (Lists) Act 2021, which amended section 54A of the 1988 Act (omitted by this Act).
cy-gb	61.Mae paragraff 5 yn hepgor adran 1(4) o Ddeddf Ardrethu Annomestig (Rhestrau) 2021, a oedd yn diwygio adran 54A o Ddeddf 1988 (a hepgorir gan y Ddeddf hon).

en-gb	62.Part 2 (paragraphs 6 and 7) of the Schedule makes amendments relating to section 8 (Discretionary relief: time limit).
cy-gb	62.Mae Rhan 2 (paragraffau 6 a 7) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 8 (Rhyddhad yn ôl disgresiwn: terfyn amser).

en-gb	Paragraph 6 omits paragraph 23 of Schedule 3 to the Local Government and Rating Act 1997, as the amendment to the 1988 Act it provided for has been omitted by this Act.
cy-gb	Mae paragraff 6 yn hepgor paragraff 23 o Atodlen 3 i Ddeddf Llywodraeth Leol ac Ardrethu 1997, gan fod y diwygiad i Ddeddf 1988 yr oedd yn darparu ar ei gyfer wedi ei hepgor gan y Ddeddf hon.

en-gb	Paragraph 7 omits section 4(3) of the Non-Domestic Rating Act 2023, as the section of the 1988 Act it amended in relation to Wales has been omitted by this Act.
cy-gb	Mae paragraff 7 yn hepgor adran 4(3) o Ddeddf Ardrethu Annomestig 2023, gan fod yr adran o Ddeddf 1988 yr oedd yn ei diwygio o ran Cymru wedi ei hepgor gan y Ddeddf hon.

en-gb	63.Part 3 (paragraph 8) of the Schedule makes amendments relating to section 9 (Powers to confer, vary and withdraw exemptions).
cy-gb	63.Mae Rhan 3 (paragraff 8) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 9 (Pwerau i roi ac amrywio esemptiad, a’i dynnuʼn ôl).

en-gb	Paragraph 8 amends paragraph 20 of Schedule 5 to the 1988 Act so that it applies in relation to England only.
cy-gb	Mae paragraff 8 yn diwygio paragraff 20 o Atodlen 5 i Ddeddf 1988 fel ei fod yn gymwys o ran Lloegr yn unig.

en-gb	64.Part 4 (paragraphs 9 to 12) of the Schedule makes amendments relating to section 10 (Calculation of non-domestic rating multipliers).
cy-gb	64.Mae Rhan 4 (paragraffau 9 i 12) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 10 (Cyfrifo lluosyddion ardrethu annomestig).

en-gb	Paragraph 9(2) to (4) amend specified provisions within Schedules 4ZA, 4ZB and 5A of the 1988 Act such that they apply only in relation to England, as this Act restates equivalent provisions for Wales.
cy-gb	Mae paragraffau 9(2) i (4) yn diwygio darpariaethau penodedig o fewn Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988 fel eu bod yn gymwys o ran Lloegr yn unig, gan fod y Ddeddf hon yn ailddatgan darpariaethau cyfatebol ar gyfer Cymru.

en-gb	Paragraph 9(5) omits Part 1 of Schedule 7 to the 1988 Act, as it is restated by this Act.
cy-gb	Mae paragraff 9(5) yn hepgor Rhan 1 o Atodlen 7 i Ddeddf 1988, gan ei bod yn cael ei hailddatgan gan y Ddeddf hon.

en-gb	65.Paragraph 10 omits section 62(2) to (10) of the Local Government Act 2003, which amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act.
cy-gb	65.Mae paragraff 10 yn hepgor adran 62(2) i (10) o Ddeddf Llywodraeth Leol 2003, a oedd yn diwygio darpariaethau yn Rhan 1 o Atodlen 7 i Ddeddf 1988 sy’n cael eu hepgor gan y Ddeddf hon.

en-gb	66.Paragraph 11 omits section 154(2) and (3)(a) of the Local Government and Elections (Wales) Act 2021.
cy-gb	66.Mae paragraff 11 yn hepgor adran 154(2) a (3)(a) o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021.

en-gb	Section 154(2) amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act.
cy-gb	Roedd adran 154(2) yn diwygio darpariaethau yn Rhan 1 o Atodlen 7 i Ddeddf 1988 sy’n cael eu hepgor gan y Ddeddf hon.

en-gb	Section 154(3)(a) inserted a reference to the Welsh Ministers into section 143(2) of the 1988 Act, and that reference is removed by this Act.
cy-gb	Mewnosododd adran 154(3)(a) gyfeiriad at Weinidogion Cymru yn adran 143(2) o Ddeddf 1988, ac mae’r cyfeiriad hwnnw yn cael ei ddileu gan y Ddeddf hon.

en-gb	67.Paragraph 12 omits section 15(3) and (4) of the Non-Domestic Rating Act 2023, which amended provisions in Part 1 of Schedule 7 to the 1988 Act that are omitted by this Act.
cy-gb	67.Mae paragraff 12 yn hepgor adran 15(3) a (4) o Ddeddf Ardrethu Annomestig 2023, a oedd yn diwygio darpariaethau yn Rhan 1 o Atodlen 7 i Ddeddf 1988 sy’n cael eu hepgor gan y Ddeddf hon.

en-gb	68.Part 5 (paragraphs 13 to 17) of the Schedule makes amendments relating to section 12 (Information to be provided to valuation officer).
cy-gb	68.Mae Rhan 5 (paragraffau 13 i 17) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 12 (Yr wybodaeth iʼw darparu i’r swyddog prisio).

en-gb	Paragraph 13(2)(a), (b), (d) to (f), and (i) to (k) amend paragraphs 5, 5A, 5B, 5C and 5D of Schedule 9 to the 1988 Act to omit from their scope the provision of information to valuation officers.
cy-gb	Mae paragraff 13(2)(a), (b), (d) i (f), a (i) i (k) yn diwygio paragraffau 5, 5A, 5B, 5C a 5D o Atodlen 9 i Ddeddf 1988 o ran darparu gwybodaeth i swyddogion prisio, er mwyn hepgor hynny oʼu cwmpas.

en-gb	The amended paragraphs continue to deal with the provision of information to a billing authority in Wales and the associated penalty regime.
cy-gb	Maeʼr paragraffau diwygiedig yn parhau i ymdrin â darparu gwybodaeth i awdurdod bilio yng Nghymru aʼr gyfundrefn gosbi gysylltiedig.

en-gb	69.Paragraph 13(2)(c) and (g) amend the headings before paragraphs 5ZC and 5BD of Schedule 9 to the 1988 Act to reflect the application to Wales of the requirements to provide information to valuation officers and associated compliance regime.
cy-gb	69.Mae paragraff 13(2)(c) a (g) yn diwygio’r penawdau o flaen paragraffau 5ZC a 5BD o Atodlen 9 i Ddeddf 1988 er mwyn dangos bod y gofynion i ddarparu gwybodaeth i swyddogion prisio, aʼr gyfundrefn gydymffurfio gysylltiedig, yn gymwys i Gymru.

en-gb	70.Paragraph 13(2)(h) substitutes paragraph 5BE(4) of Schedule 9 to the 1988 Act to include a reference applicable to Wales in the definition of “valuation tribunal”, in respect of appeals against a penalty notice for failure to comply with the requirements to provide information to valuation officers.
cy-gb	70.Mae paragraff 13(2)(h) yn amnewid paragraff 5BE(4) o Atodlen 9 i Ddeddf 1988 i gynnwys cyfeiriad syʼn gymwys i Gymru yn y diffiniad o “valuation tribunal”, mewn cysylltiad ag apelau yn erbyn hysbysiad cosb am fethu â chydymffurfio âʼr gofynion i ddarparu gwybodaeth i swyddogion prisio.

en-gb	71.Paragraph 13(2)(l) amends paragraph 5E(1) of Schedule 9 to the 1988 Act such that it applies only in relation to England and inserts new paragraph 5E(1A) in relation to Wales.
cy-gb	71.Mae paragraff 13(2)(l) yn diwygio paragraff 5E(1) o Atodlen 9 i Ddeddf 1988 fel ei fod yn gymwys o ran Lloegr yn unig, ac yn mewnosod paragraff newydd 5E(1A) o ran Cymru.

en-gb	This provides that any sums received by a valuation officer by way of a penalty under the information provision requirements in relation to Wales are paid into the Welsh Consolidated Fund.
cy-gb	Mae hyn yn darparu bod unrhyw symiau a dderbynnir gan swyddog prisio drwy gosb o dan y gofynion darparu gwybodaeth o ran Cymru yn cael eu talu i Gronfa Gyfunol Cymru.

en-gb	72.Paragraph 13(2)(o) amends paragraph 5H of Schedule 9 to the 1988 Act to refer only to paragraphs relevant to the provision of information to an Officer of His Majesty’s Revenue and Customs (including a valuation officer).
cy-gb	72.Mae paragraff 13(2)(o) yn diwygio paragraff 5H o Atodlen 9 i Ddeddf 1988 fel nad ywʼn cyfeirio ond at baragraffau syʼn berthnasol i ddarparu gwybodaeth i Cyllid a Thollau Ei Fawrhydi (gan gynnwys swyddog prisio).

en-gb	References to paragraphs 5 and 5A, which are amended by this Act to deal only with the provision of information to billing authorities in Wales, are excluded.
cy-gb	Mae cyfeiriadau at baragraffau 5 a 5A, a ddiwygir gan y Ddeddf hon fel nad ydynt ond yn ymdrin â darparu gwybodaeth i awdurdodau bilio yng Nghymru, yn cael eu heithrio.

en-gb	73.Paragraph 13(3)(a) amends paragraph 2 of Schedule 11 to the 1988 Act to include paragraphs 5BB and 5BE of Schedule 9 within the jurisdiction of valuation tribunals in Wales.
cy-gb	73.Mae paragraff 13(3)(a) yn diwygio paragraff 2 o Atodlen 11 i Ddeddf 1988 i gynnwys paragraffau 5BB a 5BE o Atodlen 9 o fewn awdurdodaeth tribiwnlysoedd prisio yng Nghymru.

en-gb	This ensures that the Valuation Tribunal for Wales can handle appeals against penalty notices for failure to comply with the requirements to provide information to valuation officers and officers of HMRC applied to Wales by this Act.
cy-gb	Mae hyn yn sicrhau y gall Tribiwnlys Prisio Cymru ymdrin ag apelau yn erbyn hysbysiadau cosb am fethu â chydymffurfio âʼr gofynion i ddarparu gwybodaeth i swyddogion prisio a swyddogion Cyllid a Thollau Ei Fawrhydi a gymhwysir i Gymru gan y Ddeddf hon.

en-gb	74.Paragraph 13(3)(b) and (c) inserts a new paragraph 11(1A) into Schedule 11 to the 1988 Act to allow regulations to specify that an appeal may be made to the Upper Tribunal following a decision or order of a valuation tribunal on an appeal under paragraph 5BB, 5BE, 5C or 6AA of Schedule 9 to the 1988 Act.
cy-gb	74.Mae paragraff 13(3)(b) ac (c) yn mewnosod paragraff newydd 11(1A) yn Atodlen 11 i Ddeddf 1988 er mwyn caniatáu i reoliadau bennu y caniateir gwneud apêl i’r Uwch Dribiwnlys yn dilyn penderfyniad neu orchymyn gan dribiwnlys prisio ynglŷn ag apêl o dan baragraff 5BB, 5BE, 5C neu 6AA o Atodlen 9 i Ddeddf 1988.

en-gb	Those paragraphs concern compliance with duties to provide information to the VOA, HMRC and local authorities.
cy-gb	Mae’r paragraffau hynny yn ymwneud â chydymffurfio â dyletswyddau i ddarparu gwybodaeth i Asiantaeth y Swyddfa Brisio, Cyllid a Thollau Ei Fawrhydi ac awdurdodau lleol.

en-gb	75.Paragraph 14 omits paragraph 46 of Schedule 5 to the Local Government and Housing Act 1989, which amended provisions in paragraph 5 of Schedule 9 to the 1988 Act that are omitted by this Act.
cy-gb	75.Mae paragraff 14 yn hepgor paragraff 46 o Atodlen 5 i Ddeddf Llywodraeth Leol a Thai 1989, a oedd yn diwygio darpariaethau ym mharagraff 5 o Atodlen 9 i Ddeddf 1988 a hepgorir gan y Ddeddf hon.

en-gb	76.Paragraph 15 omits section 72(2) of the Local Government Act 2003, which amended provisions in paragraph 5 of Schedule 9 to the 1988 Act that are omitted by this Act.
cy-gb	76.Mae paragraff 15 yn hepgor adran 72(2) o Ddeddf Llywodraeth Leol 2003, a oedd yn diwygio darpariaethau ym mharagraff 5 o Atodlen 9 i Ddeddf 1988 a hepgorir gan y Ddeddf hon.

en-gb	77.Paragraph 16 omits section 151(2)(a), (c) and (e), (3)(b)(i) and (6) of the Local Government and Elections (Wales) Act 2021, which amended provisions in paragraphs 5, 5A and 5D(1) of Schedule 9 to the 1988 Act that are further amended or omitted by this Act.
cy-gb	77.Mae paragraff 16 yn hepgor adran 151(2)(a), (c) ac (e), (3)(b)(i) a (6) o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021, a oedd yn diwygio darpariaethau ym mharagraffau 5, 5A a 5D(1) o Atodlen 9 i Ddeddf 1988 a ddiwygir ymhellach neu a hepgorir gan y Ddeddf hon.

en-gb	78.Paragraph 17 omits paragraphs 42, 48 and 53(b) of the Schedule to the Non-Domestic Rating Act 2023, which amended provisions in Schedule 9 to the 1988 Act that are omitted or further amended by this Act.
cy-gb	78.Mae paragraff 17 yn hepgor paragraffau 42, 48 a 53(b) oʼr Atodlen i Ddeddf Ardrethu Annomestig 2023, a oedd yn diwygio darpariaethau yn Atodlen 9 i Ddeddf 1988 a hepgorir neu a ddiwygir ymhellach gan y Ddeddf hon.

en-gb	79.Part 6 (paragraph 18) of the Schedule makes amendments relating to section 13 (Artificial non-domestic rating avoidance arrangements).
cy-gb	79.Mae Rhan 6 (paragraff 18) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 13 (Trefniadau artiffisial i osgoi ardrethu annomestig).

en-gb	Paragraph 18(2)(a) inserts sub-paragraph (ba) into paragraph 2 of Schedule 11 to the 1988 Act, to include appeals under section 63L within the jurisdiction of any tribunal established in relation to Wales by regulations made under paragraph 1 of that Schedule.
cy-gb	Mae paragraff 18(2)(a) yn mewnosod is-baragraff (ba) ym mharagraff 2 o Atodlen 11 i Ddeddf 1988, i gynnwys apelau o dan adran 63L o fewn awdurdodaeth unrhyw dribiwnlys a sefydlir o ran Cymru drwy reoliadau a wneir o dan baragraff 1 oʼr Atodlen honno.

en-gb	Paragraph 18(2)(b) inserts reference to section 63L of the 1988 Act into paragraph 11(1A) of Schedule 11 to the 1988 Act (as inserted by paragraph 13(3)(b) of the Schedule to this Act), to allow for regulations to specify that an appeal may be made to the Upper Tribunal following a decision or order of a valuation tribunal on an appeal under section 63L.
cy-gb	Mae paragraff 18(2)(b) yn mewnosod cyfeiriad at adran 63L o Ddeddf 1988 ym mharagraff 11(1A) o Atodlen 11 i Ddeddf 1988 (fel y’i mewnosodir gan baragraff 13(3)(b) o’r Atodlen i’r Ddeddf hon), er mwyn caniatáu i reoliadau bennu y caniateir gwneud apêl i’r Uwch Dribiwnlys yn dilyn penderfyniad neu orchymyn gan dribiwnlys prisio ynglŷn ag apêl o dan adran 63L.

en-gb	80.Part 7 (paragraphs 19 to 21) of the Schedule makes amendments relating to section 14 (Orders and regulations under the 1988 Act).
cy-gb	80.Mae Rhan 7 (paragraffau 19 i 21) oʼr Atodlen yn gwneud diwygiadau syʼn ymwneud ag adran 14 (Gorchmynion a rheoliadau o dan Ddeddf 1988).

en-gb	Paragraph 19 amends the 1988 Act in several places to include or substitute references to the powers of Welsh Ministers under new section 143A, inserted by this Act.
cy-gb	Mae paragraff 19 yn diwygio Deddf 1988 mewn sawl man i gynnwys neu amnewid cyfeiriadau at bwerau Gweinidogion Cymru o dan adran newydd 143A, a fewnosodir gan y Ddeddf hon.

en-gb	Section 143 of the 1988 Act is amended to deal only with powers that are not conferred on the Welsh Ministers, including those which may be exercised in relation to Wales.
cy-gb	Diwygir adran 143 o Ddeddf 1988 fel nad ywʼn ymdrin ond â phwerau nad ydynt yn cael eu rhoi i Weinidogion Cymru, gan gynnwys y rhai y gellir eu harfer o ran Cymru.

en-gb	81.Paragraph 20 omits section 84(4)(a) of the Environment (Wales) Act 2016, which made an amendment to section 143(3) of the 1988 Act that is counteracted by this Act.
cy-gb	81.Mae paragraff 20 yn hepgor adran 84(4)(a) o Ddeddf yr Amgylchedd (Cymru) 2016, a wnaeth ddiwygiad i adran 143(3) o Ddeddf 1988 syʼn cael ei wrthweithio gan y Ddeddf hon.

en-gb	82.Paragraph 21 omits sections 151(10) and 152(3) of the Local Government and Elections (Wales) Act 2021, which inserted section 143(9AZA) and (9AB) (omitted by this Act).
cy-gb	82.Mae paragraff 21 yn hepgor adrannau 151(10) a 152(3) o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021, a oedd yn mewnosod adran 143(9AZA) a (9AB) (a hepgorir gan y Ddeddf hon).

en-gb	Part 2 – Council Tax
cy-gb	Rhan 2 – Y Dreth Gyngor

en-gb	Section 16 – Overview of Part 2
cy-gb	Adran 16 – Trosolwg o Ran 2

en-gb	83.This section provides an overview of the sections in Part 2.
cy-gb	83.Maeʼr adran hon yn rhoi trosolwg oʼr adrannau yn Rhan 2.

en-gb	Section 17 – Calculation of tax for different valuation bands
cy-gb	Adran 17 – Cyfrifoʼr dreth ar gyfer bandiau prisio gwahanol

en-gb	84.This section amends section 5 of the Local Government Finance Act 1992 (“the 1992 Act”) by inserting new subsections (4B) and (4C).
cy-gb	84.Maeʼr adran hon yn diwygio adran 5 o Ddeddf Cyllid Llywodraeth Leol 1992 (“Deddf 1992”) drwy fewnosod is-adrannau newydd (4B) a (4C).

en-gb	Section 5 makes provision for the amounts of council tax payable in relation to a dwelling to be set by reference to council tax bands, relative to proportions assigned to each band (in Wales) by subsection (1A).
cy-gb	Mae adran 5 yn gwneud darpariaeth ar gyfer gosod y symiau o dreth gyngor syʼn daladwy mewn perthynas ag annedd drwy gyfeirio at fandiauʼr dreth gyngor, yn unol â chyfrannau a neilltuir i bob band (yng Nghymru) gan is-adran (1A).

en-gb	Sections 36 and 47 of the 1992 Act provide that the amount payable for each band is to be calculated by applying a formula including the relevant proportion for that band, as divided by “D”.
cy-gb	Mae adrannau 36 a 47 o Ddeddf 1992 yn darparu bod y swm syʼn daladwy ar gyfer pob band iʼw gyfrifo drwy gymhwyso fformiwla syʼn cynnwys y gyfran berthnasol ar gyfer y band hwnnw, fel yʼi rhennir â “D”.

en-gb	85.Before the amendment, the meaning of the letter “D” in both formulae is fixed as the proportion for Band D.
cy-gb	85.Cyn y diwygiad, mae ystyr y llythyren “D” yn y ddwy fformiwla wedi ei osod fel y gyfran ar gyfer Band D.

en-gb	86.After the amendment, new subsection (4B) gives the Welsh Ministers a power to change the valuation band referred to in the meaning given to “D” by sections 36 and 47.
cy-gb	86.Ar ôl y diwygiad, mae is-adran newydd (4B) yn rhoi pŵer i Weinidogion Cymru i newid y band prisio y cyfeirir ato yn yr ystyr a roddir i “D” gan adrannau 36 a 47.

en-gb	New subsection (4B) also restates, for the Welsh Ministers, the existing powers under subsection (4) to substitute another proportion in relation subsection (1A), and to other valuation bands in relation to subsection (3) (which contains the list of valuation bands for dwellings in Wales).
cy-gb	Mae is-adran newydd (4B) hefyd yn ailddatgan, ar gyfer Gweinidogion Cymru, y pwerau presennol o dan is-adran (4) i amnewid cyfran arall mewn perthynas ag is-adran (1A), a bandiau prisio eraill mewn perthynas ag is-adran (3) (syʼn cynnwys y rhestr o fandiau prisio ar gyfer anheddau yng Nghymru).

en-gb	And new subsection (4C) repeats, for new subsection (4B), the equivalent clarification, in respect of subsection (4)(b), in subsection (4A).
cy-gb	Ac mae is-adran newydd (4C) yn ailadrodd, ar gyfer is-adran newydd (4B), yr eglurhad cyfatebol, mewn cysylltiad ag is-adran (4)(b), yn is-adran (4A).

en-gb	Section 18 – Discounts
cy-gb	Adran 18 – Disgowntiau

en-gb	87.This section disapplies existing provisions in the 1992 Act about discounts from council tax in relation to chargeable dwellings in Wales and inserts new provision about such discounts that are applicable in relation to Wales only.
cy-gb	87.Maeʼr adran hon yn datgymhwyso darpariaethau presennol yn Neddf 1992 ynghylch disgowntiau i’r dreth gyngor mewn perthynas ag anheddau trethadwy yng Nghymru, ac mae’n mewnosod darpariaeth newydd ynghylch disgowntiau o’r fath sy’n gymwys o ran Cymru yn unig.

en-gb	88.Sections 6 and 9 of the 1992 Act contain provision about liability to council tax in different circumstances.
cy-gb	88.Mae adrannau 6 a 9 o Ddeddf 1992 yn cynnwys darpariaeth ynghylch atebolrwydd am dalu’r dreth gyngor o dan wahanol amgylchiadau.

en-gb	Section 18(2) and (3) amend these sections in so far as they provide for certain persons to be disregarded for the purposes of establishing liability where those persons would otherwise be joint and severally liable.
cy-gb	Mae adran 18(2) a (3) yn diwygio’r adrannau hyn i’r graddau y maent yn darparu ar gyfer diystyru personau penodol at ddibenion penderfynu pwy sy’n atebol pan fyddai’r personau hynny fel arall yn atebol ar y cyd ac yn unigol.

en-gb	Under sections 6 and 9 as they are amended by section 18(2) and (3), persons will be disregarded for these purposes if they are disregarded for the purposes of a discount in relation to a dwelling in Wales under new section 11E(5) (see below) and are of a description prescribed by the Welsh Ministers in regulations.
cy-gb	O dan adrannau 6 a 9 fel y’u diwygir gan adran (18)(2) a (3), diystyrir personau at y dibenion hyn os ydynt yn cael eu diystyru at ddibenion disgownt mewn perthynas ag annedd yng Nghymru o dan adran newydd 11E(5) (gweler isod) ac os ydynt yn cael eu cynnwys mewn disgrifiad a ragnodir gan Weinidogion Cymru mewn rheoliadau.

en-gb	Section 18(4) amends section 11 of the 1992 Act so that it continues to apply only in relation to England and section 18(5) inserts new section 11E which makes provision in relation to discounts in relation to Wales.
cy-gb	Mae adran 18(4) yn diwygio adran 11 o Ddeddf 1992 fel ei bod yn parhau i fod yn gymwys o ran Lloegr yn unig, ac mae adran 18(5) yn mewnosod adran 11E newydd sy’n gwneud darpariaeth ar gyfer disgowntiau mewn perthynas â Chymru.

en-gb	89.Section 11E(1) provides powers for the Welsh Ministers to prescribe by regulations the amount of a discount to which a chargeable dwelling may be subject (or the method for calculating that amount) where either the criteria set out in section 11E(2), or such other criteria as may be prescribed by regulations under section 11E(3), are met in respect of that dwelling.
cy-gb	89.Mae adran 11E(1) yn darparu pwerau ar gyfer Gweinidogion Cymru i ragnodi drwy reoliadau swm y disgownt y gall annedd drethadwy fod yn ddarostyngedig iddo (neu’r dull ar gyfer cyfrifo’r swm hwnnw) pan fo naill ai’r meini prawf a nodir yn adran 11E(2), neu feini prawf eraill a nodir gan reoliadau o dan 11E(3), yn cael eu bodloni mewn cysylltiad â’r annedd honno.

en-gb	Section 11E(4) clarifies that regulations under section 11E(1) may prescribe a different amount of discount (or different provision for calculating an amount of discount) in relation to different criteria.
cy-gb	Mae adran 11E(4) yn egluro y caiff y rheoliadau o dan adran 11E(1) ragnodi swm gwahanol o ddisgownt (neu ddarpariaeth wahanol ar gyfer cyfrifo swm disgownt) mewn perthynas â meini prawf gwahanol.

en-gb	It also confers on the Welsh Ministers a power to make provision about the amount of council tax payable in respect of a dwelling in respect of which more than one discount applies.
cy-gb	Mae hefyd yn rhoi i Weinidogion Cymru bŵer i wneud darpariaeth ynghylch swm y dreth gyngor sy’n daladwy mewn perthynas ag annedd y mae mwy nag un disgownt yn gymwys mewn cysylltiad â hi.

en-gb	90.The criteria set out in section 11E(2)(a) are equivalent to those set out in section 11(1) and (2)(b) of the 1992 Act but section 11E(2)(b) enables the Welsh Ministers to provide by regulations for other conditions or criteria that must be met for the amount of council tax payable on a chargeable dwelling to be subject to a discount under section 11E(1).
cy-gb	90.Mae’r meini prawf a nodir yn adran 11E(2)(a) yn cyfateb i’r rhai a nodir yn adran 11(1) a (2)(b) o Ddeddf 1992, ond mae adran 11E(2)(b) yn galluogi Gweinidogion Cymru i ddarparu drwy reoliadau ar gyfer amodau neu feini prawf eraill y mae’n rhaid eu bodloni er mwyn i swm y dreth gyngor syʼn daladwy ar annedd drethadwy fod yn ddarostyngedig i ddisgownt o dan adran 11E(1).

en-gb	Section 11E(6) provides that these conditions or criteria, and also any that are prescribed under section 11E(3), may prescribed by reference to:
cy-gb	Mae adran 11E(6) yn darparu y caniateir rhagnodi’r amodau neu’r meini prawf hyn, a hefyd unrhyw amodau neu feini prawf a ragnodir o dan adran 11E(3), drwy gyfeirio at:

en-gb	the type or physical characteristics of, or other matters relating to, dwellings;
cy-gb	y math o anheddau neu eu nodweddion ffisegol, neu faterion eraill sy’n ymwneud ag anheddau;

en-gb	the circumstances of, or other matters relating to, any person who is liable to the amount of council tax concerned.
cy-gb	amgylchiadau unrhyw berson sy’n atebol am dalu swm y dreth gyngor dan sylw, neu faterion eraill sy’n ymwneud â’r person hwnnw.

en-gb	91.Section 11E(5) confers a power on the Welsh Ministers to prescribe by regulations who is disregarded for the purposes of the discounts stated in section 11E(2) of the 1992 Act.
cy-gb	91.Mae adran 11E(5) yn rhoi pŵer i Weinidogion Cymru i ragnodi drwy reoliadau pwy sy’n cael eu diystyru at ddibenion y disgowntiau a nodir yn adran 11E(2) o Ddeddf 1992.

en-gb	This power replaces the power in section 11(5) of the 1992 Act which will continue to apply in relation to England only.
cy-gb	Mae’r pŵer hwn yn disodli’r pŵer yn adran 11(5) o Ddeddf 1992 a fydd yn parhau i fod yn gymwys o ran Lloegr yn unig.

en-gb	92.Section 18(5) also inserts new section 11F into the 1992 Act.
cy-gb	92.Mae adran 18(5) hefyd yn mewnosod adran 11F newydd yn Neddf 1992.

en-gb	This replaces section 12 of the 1992 Act which is omitted by section 18(6).
cy-gb	Mae’r adran hon yn disodli adran 12 o Ddeddf 1992, sy’n cael ei hepgor gan adran 18(6).

en-gb	Under section 11F(1) and (3), the Welsh Ministers may, in respect of a financial year, prescribe classes of dwelling to which a discount under section 11E applies by reference to:
cy-gb	O dan adran 11F(1) a (3), caiff Gweinidogion Cymru, mewn cysylltiad â blwyddyn ariannol, ragnodi dosbarthau o anheddau y mae disgownt o dan adran 11E yn gymwys iddynt drwy gyfeirio at:

en-gb	93.Under section 11F(2), for any financial year in respect of which such a class of dwellings is prescribed, a billing authority may determine to disapply or reduce the discount in question in relation to dwellings in its area (or such part of its area as the authority may specify).
cy-gb	93.O dan adran 11F(2), ar gyfer unrhyw flwyddyn ariannol y mae dosbarth o anheddau o’r fath yn cael ei ragnodi mewn cysylltiad â hi, caiff awdurdod bilio benderfynu datgymhwyso neu leihau’r disgownt o dan sylw mewn perthynas ag anheddau yn ei ardal (neu ran o’i ardal a bennir gan yr awdurdod).

en-gb	94.Section 11F(4) to (7) make supplementary provision including a requirement that any determination made by an authority under this section is published electronically.
cy-gb	94.Mae adran 11F(4) i (7) yn gwneud darpariaeth atodol, gan gynnwys gofyniad i unrhyw benderfyniad a wneir gan awdurdod o dan yr adran hon gael ei gyhoeddi’n electronig.

en-gb	95.Sections 12A and section 12B of the 1992 Act provide billing authorities with discretionary powers to charge higher amounts of council tax to long term empty dwellings and dwelling periodically occupied respectively.
cy-gb	95.Mae adran 12A ac adran 12B o Ddeddf 1992 yn rhoi pwerau yn ôl eu disgresiwn i awdurdodau bilio i godi symiau uwch oʼr dreth gyngor yn achos anheddau gwag hirdymor ac anheddau a feddiennir yn gyfnodol.

en-gb	96.Section 18(7) amends section 12A of the 1992 Act, which makes provision for billing authorities to determine that the amount of council tax payable is increased by a percentage of up to 300.
cy-gb	96.Mae adran 18(7) yn diwygio adran 12A o Ddeddf 1992, sy’n gwneud darpariaeth i awdurdodau bilio bennu bod swm y dreth gyngor sy’n daladwy yn cael ei gynyddu hyd at 300 y cant.

en-gb	As amended, section 12A will no longer require the billing authority to disapply the no-resident discount as the flip side of the billing authority determining to increase council tax under section 12A (because the no-resident discount is repealed for Wales).
cy-gb	Fel y’i diwygiwyd, ni fydd adran 12A bellach yn ei gwneud yn ofynnol i’r awdurdod bilio ddatgymhwyso’r disgownt pan nad oes preswylydd yn yr annedd fel rhan o’i benderfyniad i gynyddu’r dreth gyngor o dan adran 12A (oherwydd bod y disgownt pan nad oes preswylydd yn yr annedd wedi cael ei ddiddymu yng Nghymru).

en-gb	Instead, section 12A is amended so that the authority must calculate the amount of council tax payable by, first, adding the percentage increase and then subtracting any discount that applies (see section 12A(1)).
cy-gb	Yn hytrach, mae adran 12A yn cael ei diwygio fel bod rhaid i’r awdurdod gyfrifo swm y dreth gyngor sy’n daladwy drwy, yn gyntaf, ychwanegu’r cynnydd ar ffurf canran, ac wedyn tynnu unrhyw ddisgownt sy’n gymwys (gweler adran 12A(1)).

en-gb	A discount will apply for these purposes if it has been prescribed by the Welsh Ministers in regulations made in accordance with section 11E(3) and has not been disapplied by the billing authority under section 11F(2)(a).
cy-gb	Bydd disgownt ym gymwys at y dibenion hyn os yw wedi cael ei ragnodi gan Weinidogion Cymru mewn rheoliadau a wneir yn unol ag adran 11E(3), ac nad yw wedi cael ei ddatgymhwyso gan yr awdurdod bilio o dan adran 11F(2)(a).

en-gb	The amount of the discount that the billing authority subtracts will be the amount of discount as prescribed by the Welsh Ministers in regulations made under section 11E(1) or, if less, as determined by the billing authority under section 11F(2)(b).
cy-gb	Swm y disgownt y mae’r awdurdod bilio yn ei dynnu fydd swm y disgownt a ragnodir gan Weinidogion Cymru mewn rheoliadau a wneir o dan adran 11E(1) neu, os yw’n llai, y swm a bennir gan yr awdurdod bilio o dan adran 11F(2)(b).

en-gb	Section 18(8) makes the same amendment to section 12B of the 1992 Act in relation to properties that are periodically occupied.
cy-gb	Mae adran 18(8) yn gwneud yr un diwygiad i adran 12B o Ddeddf 1992 mewn perthynas ag anheddau a feddiennir yn gyfnodol.

en-gb	97.Subsections (9) to (11) make consequential amendments to other provisions in the 1992 Act.
cy-gb	97.Mae is-adrannau (9) i (11) yn gwneud diwygiadau canlyniadol i ddarpariaethau eraill yn Neddf 1992.

en-gb	Section 19 – Reduced amounts
cy-gb	Adran 19 – Symiau gostyngedig

en-gb	98.Section 19(2) of the Act amends section 13 of the 1992 Act by changing the Welsh Ministers’ power to make regulations which prescribe the conditions and circumstances in which a person is eligible for a council tax reduction in to a duty to make such regulations.
cy-gb	98.Mae adran 19(2) oʼr Ddeddf yn diwygio adran 13 o Ddeddf 1992, o ran pŵer Gweinidogion Cymru i wneud rheoliadau sy’n rhagnodi o dan ba amodau ac amgylchiadau y mae person yn gymwys ar gyfer gostyngiad i’r dreth gyngor, drwy ei newid yn ddyletswydd i wneud rheoliadau o’r fath.

en-gb	99.Section 19 also removes the Welsh Ministers’ power to make regulations under section 13A of the 1992 Act requiring that billing authorities make a council tax reduction scheme, and makes various consequential amendments – including the omission of Schedule 1B to the 1992 Act, which made further provision in relation to council tax reduction schemes pursuant to regulations under section 13A.
cy-gb	99.Mae adran 19 hefyd yn dileu pŵer Gweinidogion Cymru i wneud rheoliadau o dan adran 13A o Ddeddf 1992 syʼn ei gwneud yn ofynnol i awdurdodau bilio wneud cynllun gostyngiadauʼr dreth gyngor, ac yn gwneud amryw ddiwygiadau canlyniadol – gan gynnwys hepgor Atodlen 1B i Ddeddf 1992, a oedd yn gwneud darpariaeth bellach mewn perthynas â chynlluniau gostyngiadauʼr dreth gyngor yn unol â rheoliadau o dan adran 13A.

en-gb	100.Section 19(6) amends section 66(2) of the 1992 Act, which lists matters within that Act that cannot be questioned except by judicial review, by adding to this list matters contained in regulations made under section 13.
cy-gb	100.Mae adran 19(6) yn diwygio adran 66(2) o Ddeddf 1992, sy’n rhestru materion yn y Ddeddf honno na chaniateir eu cwestiynu ond drwy adolygiad barnwrol, drwy ychwanegu materion mewn rheoliadau a wneir o dan adran 13 at y rhestr hon.

en-gb	Section 20 – Procedure for the compilation of valuation lists
cy-gb	Adran 20 - Y weithdrefn ar gyfer llunio rhestrau prisio

en-gb	101.This section makes provision for new council tax valuation lists to be compiled every five years, beginning in 2028, by amending section 22B of the 1992 Act.
cy-gb	101.Maeʼr adran hon yn gwneud darpariaeth ar gyfer llunio rhestrau prisio newydd bob pum mlynedd ar gyfer y dreth gyngor, gan ddechrau yn 2028 , drwy ddiwygio adran 22B o Ddeddf 1992.

en-gb	102.Before the amendment, the Welsh Ministers may specify, by order, the year in which a new council tax valuation list is to be compiled.
cy-gb	102.Cyn y diwygiad, caiff Gweinidogion Cymru bennu, drwy orchymyn, y flwyddyn y mae rhestr brisio treth gyngor newydd i gael ei llunio.

en-gb	There is no requirement for a new list to be compiled at regular intervals.
cy-gb	Nid oes gofyniad i lunio rhestr newydd ar gyfnodau rheolaidd.

en-gb	103.Section 22B(3) of the 1992 Act is amended so that the Welsh Ministers can only exercise their order-making power to specify a year no later than 2027.
cy-gb	103.Diwygir adran 22B(3) o Ddeddf 1992 fel na all Gweinidogion Cymru ond arfer eu pŵer i wneud gorchymyn i bennu blwyddyn heb fod yn hwyrach na 2027 .

en-gb	Section 20(1)(b) of the Act inserts new subsections (3A) to (3C) into section 22B.
cy-gb	Mae adran 20(1)(b) oʼr Ddeddf yn mewnosod is-adrannau newydd (3A) i (3C) yn adran 22B.

en-gb	These set out the new arrangements for the compilation of council tax valuation lists after 2029:
cy-gb	Maeʼr rhain yn nodiʼr trefniadau newydd ar gyfer llunio rhestrau prisioʼr dreth gyngor ar ôl 2029:

en-gb	section 22B(3A) provides that a listing officer for a billing authority in Wales must compile a new list on 1 April in the revaluation year;
cy-gb	mae adran 22B(3A) yn darparu bod rhaid i swyddog rhestru mewn awdurdod bilio yng Nghymru lunio rhestr newydd ar 1 Ebrill yn y flwyddyn ailbrisio;

en-gb	section 22B(3B) sets the revaluation year as 2028 and every fifth year afterwards;
cy-gb	mae adran 22B(3B) yn pennu 2028 a phob pumed flwyddyn wedyn yn flwyddyn ailbrisio;

en-gb	section 22B(3C) confers on the Welsh Ministers a power by order to amend a revaluation year, or the interval between valuation years.
cy-gb	mae adran 22B(3C) yn rhoi pŵer i Weinidogion Cymru drwy orchymyn i ddiwygio blwyddyn ailbrisio, neuʼr cyfnod rhwng blynyddoedd prisio.

en-gb	104.Section 20(1)(d) of the Act inserts subsection (7A) into section 22B of the 1992 Act.
cy-gb	104.Mae adran 20(1)(d) oʼr Ddeddf yn mewnosod is-adran (7A) yn adran 22B o Ddeddf 1992.

en-gb	This enables the Welsh Ministers to specify, in an order, the date by which listing officers must send a copy of the proposed valuation list to their billing authorities.
cy-gb	Mae hyn yn galluogi Gweinidogion Cymru i bennu, mewn gorchymyn, y dyddiad erbyn pryd y mae rhaid i swyddogion rhestru anfon copi oʼr rhestr brisio arfaethedig at eu hawdurdodau bilio.

en-gb	If the Welsh Ministers do not make such an order, the deadline will be the 1 September before the date on which the list is to be compiled.
cy-gb	Os na fydd Gweinidogion Cymru yn gwneud gorchymyn oʼr fath, y dyddiad cau fydd 1 Medi cyn y dyddiad y maeʼr rhestr i gael ei llunio arno.

en-gb	105.Section 20(1)(e), (f) and (g) change the system of depositing valuation lists in Wales, for future lists, by disapplying section 22B(10) of the 1992 Act and inserting new subsections (8) and (10A).
cy-gb	105.Mae adran 20(1)(e), (f) ac (g) yn newid y system o adneuo rhestrau prisio yng Nghymru, ar gyfer rhestrau yn y dyfodol, drwy ddatgymhwyso adran 22B(10) o Ddeddf 1992 a mewnosod is-adrannau newydd (8) a (10A).

en-gb	After the amendment, a billing authority in Wales must:
cy-gb	Ar ôl y diwygiad, rhaid i awdurdod bilio yng Nghymru:

en-gb	keep, electronically, a copy of a list proposed by a valuation officer and take steps to give notice of it;
cy-gb	gadw, yn electronig, gopi o restr a gynigir gan swyddog prisio a chymryd camau i roi hysbysiad ohoni;

en-gb	deposit, at its principal office, a copy of a list compiled under section 22B(3);
cy-gb	adneuo, yn ei brif swyddfa, gopi o restr a lunnir o dan adran 22B(3);

en-gb	keep, electronically, a copy of a list compiled under section 22B(3A).
cy-gb	cadw, yn electronig, gopi o restr a lunnir o dan adran 22B(3A).

en-gb	106.Subsection (10) of section 22B of the 1992 Act continues to have effect after the amendment in relation to any Welsh list deposited before section 19 comes into force (because of sections 34 and 37 of the Legislation (Wales) Act 2019).
cy-gb	106.Mae is-adran (10) o adran 22B o Ddeddf 1992 yn parhau i gael effaith ar ôl y diwygiad mewn perthynas ag unrhyw restr ar gyfer Cymru a adneuwyd cyn i adran 19 ddod i rym (yn sgil adrannau 34 a 37 o Ddeddf Deddfwriaeth (Cymru) 2019).

en-gb	This means that references to ‘a list deposited under subsection (10)’ that appear elsewhere in the 1992 Act (for example, in section 24(9)) continue to include Welsh lists previously deposited under that subsection.
cy-gb	Mae hyn yn golygu bod cyfeiriadau at restr a adneuwyd o dan is-adran (10) (“a list deposited under subsection (10)”) syʼn ymddangos mewn lleoedd eraill yn Neddf 1992 (er enghraifft, yn adran 24(9)) yn parhau i gynnwys rhestrau ar gyfer Cymru a adneuwyd yn flaenorol o dan yr is-adran honno.

en-gb	Part 3 – General
cy-gb	Rhan 3 - Cyffredinol

en-gb	Section 21 – Interpretation
cy-gb	Adran 21 – Dehongli

en-gb	107.This section defines references to the Acts amended by the Act.
cy-gb	107.Mae’r adran hon yn diffinio cyfeiriadau at y Deddfau sy’n cael eu diwygio gan y Ddeddf.

en-gb	Section 22 – Consequential and transitional provision
cy-gb	Adran 22 – Darpariaeth ganlyniadol a throsiannol

en-gb	108.This section provides that the Welsh Ministers may, by regulations, make incidental, supplementary, consequential, transitional or saving provisions in relation to the provisions contained in this Act.
cy-gb	108.Maeʼr adran hon yn darparu y caiff Gweinidogion Cymru, drwy reoliadau, wneud darpariaethau deilliadol, atodol, canlyniadol, trosiannol neu ddarpariaethau arbed mewn perthynas âʼr darpariaethau sydd wedi eu cynnwys yn y Ddeddf hon.

en-gb	Section 23 – Coming into force
cy-gb	Adran 23 – Dod i rym

en-gb	109.This section sets out how the provisions of this Act come into force.
cy-gb	109.Maeʼr adran hon yn nodi sut y bydd darpariaethauʼr Ddeddf hon yn dod i rym.

en-gb	Sections 1, 16, 21, 22 and 24 and paragraph 13(3)(b) of the Schedule (and section 15 in so far as relating to paragraph 13(3)(b)) come into force on the day after the day of Royal Assent.
cy-gb	Daw adrannau 1, 16, 21, 22 a 24 a pharagraff 13(3)(b) o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â pharagraff 13(3)(b)) i rym drannoeth y diwrnod y Cydsyniad Brenhinol.

en-gb	110.Sections 2, 3, 4 and Part 1 of the Schedule (and section 15 in so far as relating to that Part of the Schedule), 5, 7, 8 and Part 2 of the Schedule (and section 15 in so far as relating to that Part of the Schedule), 9 and Part 3 of the Schedule (and section 15 in so far as relating to that Part of the Schedule), 13 and Part 6 of the Schedule (and section 15 in so far as relating to that Part of the Schedule), 14 and Part 7 of the Schedule (and section 15 in so far as relating to that Part of the Schedule), 17 and 20 come into force at the end of the period of two months beginning with the day of Royal Assent.
cy-gb	110.Daw adrannau 2, 3, 4 a Rhan 1 oʼr Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen), 5, 7, 8 a Rhan 2 oʼr Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen), 9 a Rhan 3 oʼr Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen), 13 a Rhan 6 o’r Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen), 14 a Rhan 7 o’r Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen) 17, a 20 i rym ar ddiwedd y cyfnod o ddeufis syʼn dechrau â diwrnod y Cydsyniad Brenhinol.

en-gb	111.Sections 6, 10, 11 and Part 4 of the Schedule (and section 15 in so far as relating to that Part of the Schedule) come into force on 1 April 2025.
cy-gb	111.Daw adrannau 6, 10, 11 a Rhan 4 oʼr Atodlen (ac adran 15 iʼr graddau y maeʼn ymwneud âʼr Rhan honno oʼr Atodlen) i rym ar 1 Ebrill 2025.

en-gb	112.Section 18(2)(c) and (5) come into force on the day after the day of Royal Assent for the purpose of making regulations under section 6(4C)(b)(ii) and (4D) and section 11E(1), (2)(b), (3), (5) and (7) and section 11F(1) and (7) of the (amended) 1992 Act.
cy-gb	112.Daw adran 18(2)(c) a (5) i rym drannoeth y diwrnod y Cydsyniad Brenhinol at ddiben gwneud rheoliadau o dan adrannau 6(4C)(b)(ii) a (4D) ac adran 11E(1), (2)(b), (3), (5) a (7) ac adran 11F(1) a (7) o Ddeddf 1992 (fel y’i diwygiwyd).

en-gb	For all other purposes they come into force on a day (or days) appointed by the Welsh Ministers.
cy-gb	At bob diben arall deuant i rym ar y diwrnod (neu’r diwrnodau) a bennir gan Weinidogion Cymru.

en-gb	113.The other provisions of the Act come into force on a day (or days) appointed by the Welsh Ministers.
cy-gb	113.Daw darpariaethau eraill y Ddeddf i rym ar ddiwrnod (neu ddiwrnodau) a bennir gan Weinidogion Cymru.

en-gb	An order in this regard may make transitional or saving provision.
cy-gb	Caiff gorchymyn yn hyn o beth wneud darpariaeth drosiannol neu ddarpariaeth arbed.

en-gb	Section 24 – Short title
cy-gb	Adran 24 – Enw byr

en-gb	114.This section provides that the Act’s short title is the Local Government Finance (Wales) Act 2024.
cy-gb	114.Mae’r adran hon yn darparu mai enw byr y Ddeddf yw Deddf Cyllid Llywodraeth Leol (Cymru) 2024.

en-gb	Record of Proceedings in Senedd Cymru
cy-gb	Cofnod Y Trafodion Yn Senedd Cymru

en-gb	115.The following table sets out the dates for each stage of the Act’s passage through the Senedd.
cy-gb	115.Mae’r tabl a ganlyn yn nodi’r dyddiau ar gyfer pob cofnod o hynt y Ddeddf drwy’r Senedd.

en-gb	The Record of Proceedings and further information on the passage of this Act can be found on the Senedd website at:
cy-gb	Gellir cael Cofnod y Trafodion a rhagor o wybodaeth am hynt y Ddeddf hon ar wefan y Senedd ar:

en-gb	Local Government Finance (Wales) Act 2024
cy-gb	Deddf Cyllid Llywodraeth Leol (Cymru) 2024

en-gb	Stage
cy-gb	Cyfnod

en-gb	Date
cy-gb	Dyddiad

en-gb	Introduced
cy-gb	Cyflwynwyd

en-gb	20 November 2023
cy-gb	20 Tachwedd 2023

en-gb	Stage 1 Plenary - Debate
cy-gb	Cyfnod 1 Cyfarfod Llawn – Dadl

en-gb	Stage 2 Scrutiny Committee – Consideration of amendments
cy-gb	Cyfnod 2 Pwyllgor Craffu – Ystyried y gwelliannau

en-gb	Stage 3 Plenary - Consideration of amendments
cy-gb	Cyfnod 3 Cyfarfod Llawn – Ystyried y gwelliannau

en-gb	Stage 4 Plenary - Approved by the Senedd
cy-gb	Cyfnod 4 Cyfarfod Llawn - Cymeradwywyd gan y Senedd

en-gb	Royal Assent
cy-gb	Y Cydsyniad Brenhinol