Translate the text from English to Welsh.



 
On 24 May 2022, I announced the next steps being taken by the Welsh Government, following our consultation on local taxes for second homes and self‑catering accommodation. These steps form part of our plans to ensure property owners make a fair contribution to the communities where they have homes or run businesses. This work, in turn, contributes to the Welsh Government’s three\-pronged approach to addressing the impact that large numbers of second homes and holiday lets can have on communities and the Welsh language.


Following our consultation, the Welsh Government is of the view that properties let out as self\-catering accommodation on an infrequent basis should be liable for council tax. We have therefore legislated to increase the number of days for which self\-catering  properties must be available to let or actually let in order to be classified as non‑domestic. The new letting criteria will apply from 1 April 2023 and will ensure that self\-catering properties are classed as non‑domestic only if they are being used for business purposes for the majority of the year.  We have also legislated to increase the maximum level at which local authorities can decide to apply council tax premiums to second homes and long\-term empty dwellings to 300% from 1 April 2023\.


I recognise the strength of feeling among self\-catering operators in response to the changes and have listened to the representations from individual businesses and industry representative bodies. We have considered whether further measures are needed to accompany the changes to the local taxes.


The Welsh Government recognises that some self\-catering properties are restricted by planning conditions preventing permanent occupation as someone’s main residence. The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 were made to accompany the introduction of the discretionary powers for local authorities to apply council tax premiums and prevent specified types of second homes and long\-term empty dwellings from being charged a premium.  These regulations already provide for an exception from a council tax premium for properties restricted by a planning condition preventing occupation for a continuous period of at least 28 days in any one‑year period.


I am publishing today a technical consultation to invite views on the draft Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2023.  The draft Regulations extend the existing exception to apply to properties with a planning condition which specifies that the property may only be used for short term holiday lets or which prevents their permanent occupation as a person’s sole or main residence. Such properties would become liable for council tax at the standard rate if they do not meet the letting criteria for classification as non\-domestic property but they could not be charged a premium. This is consistent with our policy view that property owners should make a fair contribution to local communities either through local taxation or through the economic benefit they bring to an area.


It is intended the application date for introducing the extended exceptions will be 1 April 2023, in conjunction with the changes to the letting criteria and to the maximum council tax premium. It will therefore apply only to properties that become liable for council tax after 1 April 2023\.


I am also publishing a consultation on the revised guidance on council tax premiums for long‑term empty dwellings and second homes. This includes additional options that are available to local authorities in the event that self\-catering properties restricted by planning conditions do not meet the letting criteria.


The consultation on the draft guidance will run alongside the technical consultation for a period of 6 weeks. Responses are requested by 22 December 2022\. All responses will be taken into account in considering any further developments.


As part of the Cooperation Agreement with Plaid Cymru, we are committed to taking immediate action to address the impact of second homes and unaffordable housing in communities across Wales, using the planning, property and taxation systems. As we continue to progress the package of measures and drawing on the latest evidence base, we will keep under constant review the range of levers available to use and how they may be deployed most effectively to meet our policy objectives and avoid unintended consequences.







Translation:


 
Ar 24 Mai 2022, cyhoeddais y camau nesaf sy’n cael eu cymryd gan Lywodraeth Cymru, yn dilyn ein hymgynghoriad ar drethi lleol ar gyfer ail gartrefi a llety hunanddarpar. Mae’r camau hyn yn rhan o’n cynlluniau i sicrhau bod perchnogion eiddo yn gwneud cyfraniad teg i’r cymunedau lle mae ganddyn nhw gartrefi neu’n rhedeg busnesau. Mae’r gwaith hwn, yn ei dro, yn cyfrannu at ddull tair elfen Llywodraeth Cymru i roi sylw i’r effaith y gall niferoedd mawr o ail gartrefi a llety gwyliau ei chael ar gymunedau a’r Gymraeg.


Yn dilyn ein hymgynghoriad, mae Llywodraeth Cymru o’r farn y dylai eiddo nad yw’n cael ei osod fel llety hunanddarpar yn aml fod yn agored i dalu’r dreth gyngor. Rydym felly wedi deddfu i gynyddu nifer y diwrnodau y mae’n rhaid i eiddo hunanddarpar fod ar gael i’w osod neu y mae’n cael ei osod mewn gwirionedd amdanynt er mwyn cael ei gyfrif fel eiddo annomestig. Bydd y meini prawf gosod newydd yn dod i rym o 1 Ebrill 2023 ymlaen a byddant yn sicrhau na fydd eiddo hunanddarpar ond yn cael ei ddosbarthu fel eiddo annomestig os yw’n cael ei ddefnyddio at ddibenion busnes am y rhan fwyaf o’r flwyddyn. Rydym hefyd wedi deddfu i gynyddu’r lefel uchaf y gall awdurdodau lleol benderfynu cymhwyso premiymau’r dreth gyngor ar ail gartrefi ac anheddau gwag hirdymor i 300% o 1 Ebrill 2023 ymlaen.


Rwy’n cydnabod cryfder y teimlad ymhlith gweithredwyr llety hunanddarpar mewn ymateb i’r newidiadau ac rwyf wedi gwrando ar y sylwadau gan fusnesau unigol a chyrff sy’n cynrychioli’r diwydiant. Rydym wedi ystyried a oes angen mesurau pellach i gyd\-fynd â’r newidiadau i drethi lleol.


Mae Llywodraeth Cymru yn cydnabod bod rhai mathau o eiddo hunanddarpar wedi’u cyfyngu gan amodau cynllunio sy’n atal meddiannaeth barhaol fel prif breswylfa rhywun. Cafodd Rheoliadau’r Dreth Gyngor (Eithriadau rhag Symiau Uwch) (Cymru) 2015 eu gwneud i gyd\-fynd â chyflwyno’r pwerau dewisol i awdurdodau lleol gymhwyso premiymau’r dreth gyngor ac atal mathau penodedig o ail gartrefi ac anheddau gwag hirdymor rhag gorfod talu premiwm. Mae’r rheoliadau hyn eisoes yn darparu eithriad rhag premiwm y dreth gyngor ar gyfer eiddo a gyfyngir gan amod cynllunio sy’n atal meddiannaeth am gyfnod parhaus o 28 diwrnod o leiaf mewn unrhyw gyfnod o flwyddyn.


Heddiw, rwy’n cyhoeddi ymgynghoriad technegol i wahodd safbwyntiau ar Reoliadau’r Dreth Gyngor (Eithriadau rhag Symiau Uwch) (Cymru) 2023 drafft. Mae’r Rheoliadau drafft yn estyn yr eithriad presennol fel y bydd yn gymwys i eiddo ag amod cynllunio sy’n nodi na chaniateir defnyddio eiddo ond ar gyfer llety gwyliau tymor byr neu sy’n atal meddiannaeth barhaol fel unig neu brif breswylfa person. Byddai eiddo o’r fath yn agored i dalu’r dreth gyngor ar y gyfradd safonol os nad yw’n bodloni’r meini prawf gosod ar gyfer cael ei gyfrif fel eiddo annomestig ond ni ellid codi premiwm arno. Mae hyn yn gyson â’n safbwynt polisi y dylai perchnogion eiddo wneud cyfraniad teg i gymunedau lleol naill ai drwy dalu trethi lleol neu drwy’r budd economaidd y maent yn ei roi i’r ardal.


Bwriedir mai 1 Ebrill 2023 fydd y dyddiad cymhwyso ar gyfer cyflwyno’r eithriadau estynedig, ar y cyd â’r newidiadau i’r meini prawf gosod ac i uchafswm premiwm y dreth gyngor. Felly, ni fydd ond yn cymhwyso i eiddo sy’n dod yn agored i dalu’r dreth gyngor ar ôl 1 Ebrill 2023\.


Rwyf hefyd   yn cyhoeddi ymgynghoriad ar y canllawiau diwygiedig ar  bremiwm treth gyngor ar gyfer anheddau  gwag  hirdymor ac ail gartrefi.   Mae hyn yn cynnwys opsiynau ychwanegol a phwerau dewisol sydd ar gael i awdurdodau lleol os nad yw  eiddo hunan\-ddarpar yn cwrdd â'r meini prawf gosod newydd.


Cynhelir yr ymgynghoriad ar y canllawiau drafft ochr yn ochr â’r ymgynghoriad technegol am gyfnod o 6 wythnos. Gofynnir am ymatebion erbyn 22 Rhagfyr 2022\. Bydd pob ymateb yn cael ei ystyried wrth wneud unrhyw ddatblygiadau pellach.


Fel rhan o’r Cytundeb Cydweithio â Phlaid Cymru, rydym wedi ymrwymo i weithredu ar unwaith i roi sylw i effaith ail gartrefi a thai anfforddiadwy mewn cymunedau ledled Cymru, gan ddefnyddio’r systemau cynllunio, eiddo a threthiant. Wrth inni barhau i roi’r pecyn o fesurau ar waith a thynnu ar y sylfaen dystiolaeth ddiweddaraf, byddwn yn adolygu’n gyson yr ystod o ysgogiadau sydd ar gael i’w defnyddio a sut y gellir eu defnyddio yn y ffordd fwyaf effeithiol i gyflawni ein hamcanion polisi ac osgoi canlyniadau anfwriadol.