Translate the text from Welsh to English.



 
Mae'n bleser gennyf gyhoeddi lansiad ymgynghoriad cyhoeddus ar y diwygiadau deddfwriaethol arfaethedig i Ddeddf Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) 2017 (y Ddeddf), i estyn y cyfnodau ad\-dalu ac eithrio o dair blynedd ar gyfer cyfraddau preswyl uwch y Dreth Trafodiadau Tir (TTT), o dan amgylchiadau penodedig.

Ers i'r Ddeddf gael ei phasio yn 2017, mae amgylchiadau andwyol newydd wedi codi sy'n achosi anawsterau i brynwyr a gwerthwyr tai, o dan amgylchiadau penodedig, o ran y rheolau ad\-dalu ac eithrio ar gyfer cyfraddau preswyl uwch TTT.

Ar hyn o bryd, codir cyfraddau preswyl uwch TTT ar drafodiadau, gan gynnwys pryniant annedd neu anheddau sy'n costio £40,000 neu ragor, pan fydd y prynwr tŷ yn berchen ar fuddiant mewn un neu ragor o anheddau eraill sy'n werth mwy na £40,000\. Gall ad\-daliadau ac eithriadau fod yn gymwys, ond dim ond am hyd at dair blynedd o ddyddiad prynu'r cartref newydd.

Mae profiadau wedi dangos inni y gall diffygion diogelwch tân heb eu datrys a chyfyngiadau brys a osodwyd gan y llywodraeth, ar adegau, rwystro neu atal trafodiadau, gan olygu bod y cyfnod ad\-dalu ac eithrio o dair blynedd yn rhy fyr. Bydd y rheoliadau newydd yn caniatáu i brynwyr tai, o dan amgylchiadau penodedig, gael mwy o amser i wneud cais am ad\-daliadau a hawlio eithriadau.

Daw'r ymgynghoriad i ben ar 17 Mawrth 2024\. Rwy'n annog pawb sydd â diddordeb i ymateb. Ar ôl i'r ymgynghoriad gau, byddaf yn rhoi ystyriaeth briodol i'r ymatebion ac yn cyhoeddi adroddiad. Fy nod yw gosod yr offeryn statudol drafft gerbron y Senedd i'w gymeradwyo cyn gynted â phosibl ar ôl i'r ymgynghoriad gau.

Caiff y datganiad ei gyhoeddi yn ystod y toriad er mwyn rhoi'r wybodaeth ddiweddaraf i aelodau. Os bydd aelodau eisiau i mi wneud datganiad pellach neu ateb cwestiynau ynglŷn â hyn pan fydd y Senedd yn dychwelyd, byddwn yn hapus i wneud hynny.







Translation:


 
I am pleased to announce the launch of a public consultation on the proposed legislative amendments to the Land Transaction Tax and Anti\-avoidance of Devolved Taxes (Wales) Act 2017 (LTTA), to extend the land transaction tax higher residential rates 3\-year refund and exception periods, in specified circumstances.

Since the LTTA was passed in 2017, new adverse circumstances have arisen that cause homebuyers and sellers, in some specific circumstances, difficulties with regard to the land transaction tax (LTT) higher residential rates refund and exception rules.

Currently, LTT higher residential rates are charged on transactions including the purchase of a dwelling or dwellings costing £40,000 or more, when the homebuyer owns an interest in one or more other dwelling worth more than £40,000\. Refunds and exceptions can apply, but only for up to 3 years from the date of the new purchase.

Experience has shown us that unresolved fire safety defects and emergency restrictions can, at times, impede or prevent transactions so as to render the 3\-year refund and exception period too short. The new regulations will allow homebuyers, in specified circumstances, more time to apply for refunds and to claim exceptions.

The consultation closes on 17 March 2024\. I encourage all those with an interest to respond. Once the consultation closes, I will give due consideration to the responses and issue a report. My aim is to lay the draft statutory instrument before the Senedd for approval as soon as possible after the consultation closes.

This statement is being issued during recess in order to keep members informed. Should members wish me to make a further statement or to answer questions on this when the Senedd returns I would be happy to do so.