Translate the text from English to Welsh.



 
There has recently been some interest in the backdated rating liability for businesses located in ports.


The Valuation Office Agency (VOA) value properties for the purposes of charging business rates and assigning rateable values every 5 years based on the rental values of business properties.


In 2007 \- 2008 the VOA undertook a revaluation of the rating lists for ports in England and Wales which resulted in a change to the basis upon which ports were valued and listed for non\-domestic rating, so as to make the valuation practice for ports consistent with that established for other businesses. Consequently, instead of ports being valued and listed as one property, with the port owner being liable to pay the rates, the individual business premises located in the ports were listed and valued individually, and the occupier of each property became liable to pay the rates. This is similar to the approach used for businesses occupying airports or shopping centres for example.


The affected businesses in Wales were issued with rates bills backdated to 1 April 2005 totalling around £4 million, and in 2008 the Assembly Government (and, in England, the UK government) passed legislation to allow the payment of the back\-dated component of the revised rates liability to be made by instalments over 8 years. 


Fewer than 90 businesses located in ports in Wales were affected by this rating review, and around 50 of these have paid their backdated liability in full. The remainder are either paying their bills by schedules of instalments agreed with local authorities, or have yet to make payments. 


Earlier this year, the UK government froze the repayments being made in the financial year 2010\-2011, for backdated liability in respect of relevant properties in England at an estimated cost of around £50 million. The Assembly Government had the choice of replicating this course of action, and any subsequent English action, the cost of which would have been met from the UK Government central rating pool, or accepting a consequential increase to its budget of around £2\.9 million in line with the Barnett formula. At that time the Assembly Government determined that the most cost effective use of this money would be to accept the consequential and to use it to partially offset the effects of the reductions in public expenditure imposed by the UK Government, thereby helping to protect jobs and essential public services.


The UK government has now introduced primary legislation via the Localism Bill, which will give it power to make regulations cancelling the backdated business rates liability for all split properties in England (business premises split in to more than one property and valued separately) appearing on the 2005 rating list, which have backdated rates bills of at least 33 months, and where the change to the list was made before 1 April 2010\. Ratepayers with similar backdated liabilities, but whose entry on the valuation list is changed after 1 April 2010 will not have their backdated rates bills cancelled. Also, ratepayers who today have their valuation amended and backdated to 2005, would still have to pay their backdated rates, as would any ratepayer whose  property is split and incurs a backdated liability after 2008\.


The estimated cost of the suspension and writing off of the back dated liability in England is around £175 million. The subsequent consequential for Wales is around £10 million and the Treasury has already included this sum for consequential funding within the spending review.


The Assembly Government did not request that the Welsh Ministers be given the regulation making power within the Localism Bill to cancel the backdated liability, as if they were to use this power, it would be necessary to forego the additional funding received in the spending review, and the cuts to expenditure would therefore be even greater than those announced in the spending review. Given the financial pressures and the unwillingness to date of the UK government to implement a fair basis for allocating funding to the Assembly Government as recommended by the Holtham Commission, the Assembly Government has to make difficult decisions on how best to maximise the limited resources available for the benefit of the people of Wales.







Translation:


 
Mynegwyd diddordeb yn ddiweddar yn yr atebolrwydd ar fusnesau mewn porthladdoedd i dalu trethi wedi'u hôl\-ddyddio.  


Mae Asiantaeth y Swyddfa Brisio yn prisio eiddo at ddibenion codi tâl ar fusnesau a phennu gwerthoedd trethadwy bob 5 mlynedd ar sail gwerthoedd rhent eiddo busnes.   


 Yn 2007\-2008, ailwerthusodd Asiantaeth y Swyddfa Brisio y rhestrau trethi ar gyfer porthladdoedd yng Nghymru a Lloegr gan arwain at newid yn y sail a ddefnyddir i brisio a rhestru porthladdoedd o ran trethi annomestig gan ei gysoni ag arfer prisio sefydledig wrth ymdrin â busnesau eraill. O ganlyniad, yn lle prisio a rhestru porthladdoedd fel un eiddo, a pherchennog y porthladd yn atebol am dalu'r trethi, rhestrwyd pob eiddo busnes unigol yn y porthladdoedd a'u prisio'n unigol a gwnaed perchennog pob eiddo yn atebol am dalu'r trethi. Mae hyn yn debyg i'r dull a ddefnyddir mewn perthynas â busnesau mewn meysydd awyr neu ganolfannau siopa er enghraifft.


Rhoddwyd biliau trethi i'r busnesau dan sylw wedi'u hôl\-ddyddio i 1 Ebrill 2005, ac yn 2008 cyflwynodd Llywodraeth y Cynulliad (a Llywodraeth y DU yn Lloegr) ddeddfwriaeth i ganiatáu talu elfen ôl\-ddyddiedig y trethi fesul rhandaliadau dros 8 mlynedd. 


Effeithiwyd ar lai na 90 o fusnesau mewn porthladdoedd yng Nghymru gan yr adolygiad hwn o drethi, ac mae'r rhan fwyaf o'r rhain naill ai wedi talu eu trethi ôl\-ddyddiedig yn llawn neu'n talu eu biliau fesul rhandaliadau y cytunwyd arnynt ag awdurdodau lleol. 


Yn gynharach eleni, rhewodd Llywodraeth y DU yr ad\-daliadau hyn mewn perthynas ag eiddo perthnasol yn Lloegr ar gyfer y flwyddyn ariannol 2010\-2011, ar amcan\-gost o ryw £50 miliwn. Roedd dewis gan Lywodraeth y Cynulliad, sef naill ai gwneud yr un peth, a dilyn unrhyw gamau pellach a gymerid gan Loegr, gyda'r gost yn cael ei thalu o gronfa drethi ganolog Llywodraeth y DU, neu dderbyn cynnydd canlyniadol yn ei chyllideb o ryw £2\.9 miliwn yn unol â fformwla Barnett. Penderfynodd Llywodraeth y Cynulliad ar y pryd mai'r ffordd fwyaf cost\-effeithiol o ddefnyddio'r arian hwn fyddai derbyn y swm canlyniadol a'i ddefnyddio i wrthweithio'n rhannol effeithiau'r gostyngiadau mewn gwariant cyhoeddus a gyflwynwyd gan Lywodraeth y DU, a thrwy hynny helpu i ddiogelu swyddi a gwasanaethau cyhoeddus hanfodol.


Erbyn hyn, mae Llywodraeth y DU yn bwriadu cyflwyno deddfwriaeth sylfaenol a gaiff yr effaith o ddileu'r trethi busnes ôl\-ddyddiedig ar gyfer pob eiddo a holltwyd mewn perthynas â rhestr drethi 2005 (eiddo busnes a rannwyd yn fwy nag un eiddo ac a brisiwyd ar wahân) sydd â biliau trethi wedi'u hôl\-ddyddio o leiaf 33 mis, lle gwnaed y newid i'r rhestr cyn 1 Ebrill 2010\.  Ni fydd biliau trethi ôl\-ddyddiedig trethdalwyr sydd ag atebolrwydd ôl\-ddyddiedig tebyg, ond y mae natur eu heiddo, fel y nodir ar y rhestr brisio, wedi newid ar ôl 1 Ebrill 2010, yn cael eu canslo.   Hefyd, byddai trethdalwyr y caiff eu prisiad ei ddiwygio heddiw, a'i ôl\-ddyddio i 2005, yn dal i orfod talu eu trethi ôl\-ddyddiedig, fel unrhyw drethdalwr y mae ei eiddo wedi'i hollti ac sy'n creu atebolrwydd ôl\-ddyddiedig ar ôl 2008\.


Amcan cost atal a dileu'r atebolrwydd ôl\-ddyddiedig yw tua £175 miliwn, ac o ganlyniad i benderfyniad Llywodraeth y Cynulliad i beidio ag atal atebolrwydd ôl\-ddyddiedig yng Nghymru yn 2010\-2011, mae'r Trysorlys eisoes wedi cynnwys swm ar gyfer cyllid canlyniadol, a allai fod yn rhyw £10 miliwn, o fewn yr adolygiad o wariant. 


Pe bai Llywodraeth y Cynulliad yn gofyn am i'r ddeddfwriaeth sylfaenol sy'n dileu'r atebolrwydd ôl\-ddyddiedig ddod i rym yng Nghymru, ni fyddai'n derbyn y cyllid ychwanegol hwn, a byddai'r toriadau i'w gwariant hyd yn oed yn fwy na'r rhai a gyhoeddwyd yn yr adolygiad o wariant. O gofio'r pwysau ariannol ac amharodrwydd Llywodraeth y DU hyd yn hyn i weithredu ar sail deg wrth ddyrannu cyllid i Lywodraeth y Cynulliad yn unol ag argymhelliad Comisiwn Holtham, mae'n rhaid i Lywodraeth y Cynulliad wneud penderfyniadau anodd ar y ffordd orau o sicrhau y gwneir y defnydd gorau o'r adnoddau cyfyngedig sydd ar gael, er lles pobl Cymru.