Ardrethu A Phrisio, Cymru Enwi a chychwyn 1 Enw’r Rheoliadau hyn yw Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) (Diwygio) 2014 a deuant i rym ar 31 Rhagfyr 2014. 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 blynyddoedd ariannol sy’n dechrau ar neu ar ôl 1 Ebrill 2015. 2 Yn Atodlen 1, yn lle paragraff 3 rhodder— 3 1 The amount which is the total of— a 25 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies were taken into account provided that on the chargeable day 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); b 90 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any determination by the billing authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies were taken into account, provided that one of the following applies on the chargeable day— i the hereditament is not an excepted hereditament, and all or part of it 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 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 not an excepted hereditament and is wholly or mainly used— aa for the purposes of that club; or bb for the purposes of that club and of other such registered clubs; or iii the hereditament is not an excepted hereditament, it 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 c 75 per cent of the difference between the amount calculated in accordance with paragraph 2 and the amount which would be so calculated if, in respect of any relevant day or any day in a preceding year, any reduction or remission by the billing authority under section 49 of the Act were taken into account; less the amount calculated under sub-paragraph (3) below. 2 For the purposes of sub-paragraph (1) there shall be ignored any determination in so far as it is made in respect of the occupation of a hereditament for the purposes of a maintained school (within the meaning of section 20 of the School Standards and Framework Act 1998 ). 3 The total of any reduction in a chargeable amount by virtue of a determination under section 47(1)(a) of the Act and any reduction or remission under section 49 of the Act which has been taken into account in a calculation for a preceding year but which— a on the basis of the information before the person making the relevant calculation, should not have been so taken into account; and b has not been taken into account for the purposes of this sub-paragraph in a calculation for a preceding year; multiplied by the relevant percentage. 4 In sub-paragraph (3) above, “the relevant percentage” means— a 25 per cent, in the case of a reduction in a chargeable amount by virtue of any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies and on the chargeable day 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); b 75 per cent, in the case of any other reduction in a chargeable amount by virtue of any determination by the authority under section 47(1)(a) of the Act as regards a hereditament in relation to which the condition in section 47(3) applies and one of the following applies on the chargeable day— i the hereditament is not an excepted hereditament, and all or part of it 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 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 not an excepted hereditament and is wholly or mainly used— aa for the purposes of that club; or bb for the purposes of that club and of other such registered clubs; or iii the hereditament is not an excepted hereditament, it 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 c 75 per cent, in the case of any reduction or remission by the authority under section 49 of the Act. 3 Yn lle Atodlen 4 i Reoliadau 1992 , rhodder yr Atodlen i’r Rheoliadau hyn. Leighton Andrews Y Gweinidog Gwasanaethau Cyhoeddus, un o Weinidogion Cymru 28 Tachwedd 2014