Ardrethu A Phrisio, Cymru Enwi a dod i rym 1 Enw’r Rheoliadau hyn yw Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) (Diwygio) 2024 a deuant i rym ar 31 Rhagfyr 2024. Diwygio Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992 2 1 Mae Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992 wedi eu diwygio fel a ganlyn mewn perthynas â blwyddyn ariannol sy’n dechrau â 1 Ebrill 2025 neu ar ôl hynny. 2 Ym mharagraff 3 o Atodlen 1 (rheolau ar gyfer cyfrifo cyfraniadau ardrethu annomestig)— a yn is-baragraff (1)(a), yn lle “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” rhodder “one of the following applies—”; b ar ôl is-baragraff (1)(a) mewnosoder— i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs; ; c yn is-baragraff (1)(b)(i), yn lle’r geiriau “the hereditament is not an excepted hereditament, and all or part of it”, rhodder “all or part of the hereditament”; d hepgorer is-baragraff (1)(b)(ii) a’r “or” ar ei ôl; e yn is-baragraff (1)(b)(iii), hepgorer y geiriau “is not an excepted hereditament, it”; f yn is-baragraff (4)(a), yn lle “the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities);” rhodder “one of the following applies—”; g ar ôl is-baragraff (4)(a) mewnosoder— i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs; ; h yn is-baragraff (4)(b)— i yn lle “75” rhodder “90”; ii yn is-baragraff (i), yn lle’r geiriau “the hereditament is not an excepted hereditament, and all or part of it” rhodder “all or part of the hereditament”; iii hepgorer is-baragraff (ii) a’r “or” ar ei ôl; iv yn is-baragraff (iii), hepgorer y geiriau “is not an excepted hereditament, it”. 3 Yn Atodlen 2 (rhagdybiaethau sy’n ymwneud â symiau dros dro)— a ym mharagraff 3(a), yn lle “the condition in section 47(2)(a) applies, and” rhodder “one of the following applies on the chargeable day—”; b ar ôl paragraff 3(a) mewnosoder— i the ratepayer is a charity or trustees for a charity, and the hereditament is wholly or mainly used for charitable purposes (whether of that charity or of that and other charities); ii the ratepayer is a registered club for the purposes of Chapter 9 of Part 13 of the Corporation Tax Act 2010 (community amateur sports clubs) and the hereditament is wholly or mainly used for the purposes of that club or for the purposes of that club and of other such registered clubs, and ; c ym mharagraff 4(a), yn lle “other than a hereditament in relation to which the condition in 47(2)(a) applies, and” rhodder “in relation to which one of the following applies on the chargeable day—”; d ar ôl paragraff 4(a) mewnosoder— i all or part of the hereditament is occupied for the purposes of one or more institutions or other organisations none of which is established or conducted for profit, and each of whose main objects are charitable or are otherwise philanthropic or religious or concerned with education, social welfare, science, literature or the fine arts; ii the hereditament is wholly or mainly used for purposes of recreation, and all or part of it is occupied for the purposes of a club, society or other organisation not established or conducted for profit, and . 4 Yn lle Atodlen 4 (ffigurau poblogaeth oedolion) rhodder yr Atodlen i’r Rheoliadau hyn. Mark Drakeford Ysgrifennydd y Cabinet dros Gyllid a’r Gymraeg, un o Weinidogion Cymru 11 Tachwedd 2024