en-gb	Explanatory Memorandum to the Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024.
cy-gb	Memorandwm Esboniadol ar gyfer Rheoliadau Cyllid Llywodraeth Leol (Diwygiadau a Dirymiadau Canlyniadol ac Amrywiol) (Is-ddeddfwriaeth) (Cymru) 2024.

en-gb	This Explanatory Memorandum has been prepared by the Non-Domestic Rates Policy and Reform Division and is laid before Senedd Cymru in conjunction with the above subordinate legislation and in accordance with Standing Order 27.1
cy-gb	Lluniwyd y Memorandwm Esboniadol hwn gan yr Is-adran Polisi a Diwygio Ardrethi Annomestig ac fe’i gosodir gerbron Senedd Cymru ar y cyd â’r is-ddeddfwriaeth uchod ac yn unol â Rheol Sefydlog 27.1.

en-gb	Cabinet Secretary’s Declaration
cy-gb	Datganiad Ysgrifennydd y Cabinet

en-gb	In my view, this Explanatory Memorandum gives a fair and reasonable view of the expected impact of the Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024.
cy-gb	Yn fy marn i, mae’r Memorandwm Esboniadol hwn yn rhoi darlun teg a rhesymol o effaith ddisgwyliedig Rheoliadau Cyllid Llywodraeth Leol (Diwygiadau a Dirymiadau Canlyniadol ac Amrywiol) (Is-ddeddfwriaeth) (Cymru) 2024.

en-gb	Mark Drakeford MS
cy-gb	Mark Drakeford AS

en-gb	Cabinet Secretary for Finance and Welsh Language
cy-gb	Ysgrifennydd y Cabinet dros Gyllid a’r Gymraeg

en-gb	XX October 2024
cy-gb	XX Hydref 2024

en-gb	Description The Local Government Finance Act 2024 (“the 2024 Act”) amends the Local Government Finance Act 1988 (“the 1988 Act”) and the Local Government Finance Act 1992 (“the 1992 Act”) to provide for numerous changes to the non-domestic rating (“NDR”) and council tax systems in Wales.
cy-gb	Disgrifiad Mae Deddf Cyllid Llywodraeth Leol 2024 (“Deddf 2024”) yn diwygio Deddf Cyllid Llywodraeth Leol 1988 (“Deddf 1988”) a Deddf Cyllid Llywodraeth Leol 1992 (“Deddf 1992”) i ddarparu ar gyfer nifer o newidiadau i’r system ardrethu annomestig a system y dreth gyngor yng Nghymru.

en-gb	The Local Government Finance (Consequential and Miscellaneous Amendments and Revocations) (Secondary Legislation) (Wales) Regulations 2024 (“the 2024 Regulations”) provide for necessary consequential amendments to secondary legislation arising from sections of the 2024 Act which will come into force two months after Royal Assent (16 November 2024) or on 1 April 2025.
cy-gb	Mae Rheoliadau Cyllid Llywodraeth Leol (Diwygiadau a Dirymiadau Canlyniadol ac Amrywiol) (Is-ddeddfwriaeth) (Cymru) 2024 (“Rheoliadau 2024”) yn darparu ar gyfer diwygiadau canlyniadol angenrheidiol i is-ddeddfwriaeth sy’n deillio o’r adrannau o Ddeddf 2024 a ddaw i rym ddeufis ar ôl y Cydsyniad Brenhinol (16 Tachwedd 2024) neu ar 1 Ebrill 2025.

en-gb	They also make a small number of outstanding amendments to secondary legislation that are consequential on other Acts, together with revoking certain statutory instruments and provisions which no longer have effect.
cy-gb	Maent hefyd yn gwneud nifer bach o ddiwygiadau sy’n weddill i is-ddeddfwriaeth sy’n ganlyniadol i Ddeddfau eraill, ynghyd â dirymu rhai offerynnau statudol a darpariaethau nad ydynt yn cael effaith mwyach.

en-gb	Matters of special interest to the Legislation, Justice and Constitution Committee
cy-gb	Materion o ddiddordeb arbennig i’r Pwyllgor Deddfwriaeth, Cyfiawnder a’r Cyfansoddiad

en-gb	None.
cy-gb	Dim.

en-gb	Legislative background
cy-gb	Y cefndir deddfwriaethol

en-gb	The 2024 Act gained Royal Assent on 16 September 2024.
cy-gb	Cafodd Deddf 2024 y Cydsyniad Brenhinol ar 16 Medi 2024.

en-gb	The 2024 Regulations are primarily made under powers set out in section 22(1)(a) of the 2024 Act, which enables the Welsh Ministers to make provision that is consequential on the 2024 Act.
cy-gb	Mae Rheoliadau 2024 yn cael eu gwneud yn bennaf o dan bwerau a nodir yn adran 22(1)(a) o Ddeddf 2024, sy’n galluogi Gweinidogion Cymru i wneud darpariaeth sy’n ganlyniadol i Ddeddf 2024.

en-gb	The 2024 Regulations are also made under sections 47(8), and 50(1) and (3) of, and paragraph 1 of Schedule 9 to, the 1988 Act, paragraphs 1(1) and 2(4)(e) of Schedule 2 to the 1992 Act, section 54(1) of the Local Government (Wales) Act 1994, section 173(1)(a) of the Local Government and Elections (Wales) Act 2021 and section 17(2) of the Non-Domestic Rating Act 2023.
cy-gb	Mae Rheoliadau 2024 hefyd yn cael eu gwneud o dan adrannau 47(8), a 50(1) a (3), o Ddeddf 1988, a pharagraff 1 o Atodlen 9 iddi, paragraffau 1(1) a 2(4)(e) o Atodlen 2 i Ddeddf 1992, adran 54(1) o Ddeddf Llywodraeth Leol (Cymru) 1994, adran 173(1)(a) o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 ac adran 17(2) o Ddeddf Ardrethu Annomestig 2023.

en-gb	The relevant functions of the Secretary of State in the 1988 Act, the 1992 Act and the Local Government (Wales) Act 1994 were transferred to the National Assembly for Wales by the National Assembly for Wales (Transfer of Functions) Order 1999 (SI 1999/672) and then to the Welsh Ministers by virtue of section 162 of, and paragraph 30 of Schedule 11 to the Government of Wales Act 2006.
cy-gb	Trosglwyddwyd swyddogaethau perthnasol yr Ysgrifennydd Gwladol yn Neddf 1988, Deddf 1992 a Deddf Llywodraeth Leol (Cymru) 1994 i Gynulliad Cenedlaethol Cymru gan Orchymyn Cynulliad Cenedlaethol Cymru (Trosglwyddo Swyddogaethau) 1999 (O.S. 1999/672) ac yna i Weinidogion Cymru yn rhinwedd adran 162 o Ddeddf Llywodraeth Cymru 2006, a pharagraff 30 o Atodlen 11 iddi.

en-gb	The 2024 Regulations are subject to the negative resolution procedure.
cy-gb	Mae Rheoliadau 2024 yn ddarostyngedig i’r weithdrefn penderfyniad negyddol.

en-gb	Sections 2 and 3 of the 2024 Act introduce new sections 41ZA and 52ZA of the 1988 Act, which restate (with amendments) provisions for the compilation of NDR lists for Wales.
cy-gb	Mae adrannau 2 a 3 o Ddeddf 2024 yn cyflwyno’r adrannau newydd 41ZA a 52ZA o Ddeddf 1988, sy’n ailddatgan (ynghyd â diwygiadau) ddarpariaethau sy’n ymwneud â llunio rhestrau ardrethu annomestig ar gyfer Cymru.

en-gb	Section 41ZA restates provisions for local rating lists that were previously set out in section 41 of the 1988 Act.
cy-gb	Mae adran 41ZA yn ailddatgan darpariaethau ar gyfer rhestrau ardrethu lleol a nodwyd yn flaenorol yn adran 41 o Ddeddf 1988.

en-gb	Section 52ZA restates provisions for central rating lists that were previously set out in section 52 of the 1988 Act.
cy-gb	Mae adran 52ZA yn ailddatgan darpariaethau ar gyfer rhestrau ardrethu canolog a nodwyd yn flaenorol yn adran 52 o Ddeddf 1988.

en-gb	Both new sections also make provision for NDR revaluations to take place every three years and will come into force two months after Royal Assent of the 2024 Act.
cy-gb	Mae’r ddwy adran newydd hefyd yn gwneud darpariaeth ar gyfer cynnal ailbrisiadau ardrethi annomestig bob tair blynedd a byddant yn dod i rym ddeufis ar ôl i Ddeddf 2024 gael y Cydsyniad Brenhinol.

en-gb	Section 6 of the 2024 Act restates provision for charitable NDR relief for unoccupied local rating list hereditaments in Wales, within paragraph 2 of Schedule 4ZB to the 1988 Act.
cy-gb	Mae adran 6 o Ddeddf 2024 yn ailddatgan darpariaeth ar gyfer rhyddhad ardrethi annomestig elusennol ar gyfer hereditamentau rhestr ardrethu leol heb eu meddiannu yng Nghymru, ym mharagraff 2 o Atodlen 4ZB i Ddeddf 1988.

en-gb	It also adds to the conditions that must be met for the relief to apply and will come into force on 1 April 2025.
cy-gb	Mae hefyd yn ychwanegu at yr amodau y mae’n rhaid eu bodloni er mwyn i’r rhyddhad fod yn gymwys a bydd yn dod i rym ar 1 Ebrill 2025.

en-gb	Section 8 of the 2024 Act amends section 47 of the 1988 Act so as to remove the six-month time limit (after the end of the relevant financial year) on decisions by local authorities to grant or vary discretionary NDR relief.
cy-gb	Mae adran 8 o Ddeddf 2024 yn diwygio adran 47 o Ddeddf 1988 fel bod y terfyn amser o chwe mis (ar ôl diwedd y flwyddyn ariannol berthnasol) ar benderfyniadau gan awdurdodau lleol i roi rhyddhad ardrethi annomestig yn ôl disgresiwn, neu i’w amrywio, yn cael ei ddileu.

en-gb	It will come into force two months after Royal Assent of the 2024 Act.
cy-gb	Bydd yn dod i rym ddeufis ar ôl i Ddeddf 2024 gael y Cydsyniad Brenhinol.

en-gb	Section 10 of the 2024 Act inserts a new Part A2 into Schedule 7 to the 1988 Act, which restates (with amendments) provisions (previously contained in Part 1 of Schedule 7) for the calculation of the NDR multiplier in Wales for each financial year.
cy-gb	Mae adran 10 o Ddeddf 2024 yn mewnosod Rhan newydd A2 yn Atodlen 7 i Ddeddf 1988, sy’n ailddatgan (ynghyd â diwygiadau) ddarpariaethau (a oedd wedi eu cynnwys yn Rhan 1 o Atodlen 7 yn flaenorol) ar gyfer cyfrifo’r lluosydd ardrethu annomestig yng Nghymru ar gyfer pob blwyddyn ariannol.

en-gb	Section 10 also inserts a new power for the Welsh Ministers to set differential multipliers in respect of descriptions of hereditaments to be specified in regulations.
cy-gb	Mae adran 10 hefyd yn mewnosod pŵer newydd i Weinidogion Cymru osod lluosyddion gwahaniaethol mewn cysylltiad â disgrifiadau o hereditamentau sydd i’w pennu mewn rheoliadau.

en-gb	It will come into force on 1 April 2025.
cy-gb	Bydd yn dod i rym ar 1 Ebrill 2025.

en-gb	Section 20 of the 2024 Act amends section 22B of the 1992 Act so that the power for the Welsh Ministers to specify the year for new council tax valuation lists to be compiled cannot be exercised in relation to a year later than 2027 and introduces a requirement for council tax revaluations to take place in 2028 and every five years after that.
cy-gb	Mae adran 20 o Ddeddf 2024 yn diwygio adran 22B o Ddeddf 1992 fel na ellir arfer y pŵer i Weinidogion Cymru bennu’r flwyddyn ar gyfer llunio rhestrau prisio newydd y dreth gyngor mewn perthynas â blwyddyn sy’n hwyrach na 2027 ac mae’n cyflwyno gofyniad i ailbrisiadau’r dreth gyngor gael eu cynnal yn 2028 a phob pum mlynedd wedi hynny.

en-gb	Consequential changes to several items of secondary legislation are required to align with the coming into force of the sections of the 2024 Act set out above.
cy-gb	Mae angen newidiadau canlyniadol i nifer o eitemau o is-ddeddfwriaeth i gyd-fynd â dwyn i rym yr adrannau o Ddeddf 2024 a nodir uchod.

en-gb	In addition, the 2024 Regulations also provide an opportunity to make a small number of amendments which are consequences of policy changes introduced by other Acts; namely the Local Government Act 2003 (“the 2003 Act”), the Rating (Empty Properties) Act 2007 (“the 2007 Act”) and the Council Tax (New Valuation Lists for England) Act 2006 (“the 2006 Act”).
cy-gb	At hynny, mae Rheoliadau 2024 hefyd yn rhoi cyfle i wneud nifer bach o ddiwygiadau sy’n ganlyniadol i newidiadau polisi a gyflwynwyd gan Ddeddfau eraill; sef Deddf Llywodraeth Leol 2003 (“Deddf 2003”), Deddf Ardrethu (Eiddo Gwag) 2007 (“Deddf 2007”) a Deddf y Dreth Gyngor (Rhestrau Prisio Newydd ar gyfer Lloegr) 2006 (“Deddf 2006”).

en-gb	The 2003 Act amended the 1988 Act to extend partial charitable NDR relief for occupied and unoccupied local rating list hereditaments to community amateur sports clubs (“CASCs”).
cy-gb	Cafodd Deddf 1988 ei diwygio gan Ddeddf 2003 i ymestyn rhyddhad ardrethi annomestig elusennol rhannol ar gyfer hereditamentau rhestr ardrethu leol a feddiennir a heb eu meddiannu i glybiau chwaraeon amatur cymunedol.

en-gb	The 2007 Act further amended the 1988 Act to introduce full charitable NDR relief for charities and CASCs which are the ratepayers for unoccupied local rating list hereditaments.
cy-gb	Diwygiwyd Deddf 1988 ymhellach gan Ddeddf 2007 i gyflwyno rhyddhad ardrethi annomestig elusennol llawn ar gyfer elusennau a chlybiau chwaraeon amatur cymunedol, sef y trethdalwyr ar gyfer hereditamentau rhestr ardrethu leol heb eu meddiannu.

en-gb	The relevant provisions of the 2003 and 2007 Acts have since been repealed, but those provisions have been restated in paragraph 2 of Schedule 4ZA and paragraph 2 of Schedule 4ZB to the 1988 Act.
cy-gb	Cafodd darpariaethau perthnasol Deddfau 2003 a 2007 eu diddymu ers hynny, ond mae’r darpariaethau hyn wedi eu hailddatgan ym mharagraff 2 o Atodlen 4ZA i Ddeddf 1988, a pharagraff 2 o Atodlen 4ZB iddi.

en-gb	The 2006 Act amended section 22B(3)(a) and (b) of the 1992 Act with the effect of retaining the requirement in relation to compiling a new list as it applied to Wales, but redrafted as section 22B(3).
cy-gb	Diwygiodd Deddf 2006 adran 22B(3)(a) a (b) o Ddeddf 1992 ac effaith hyn oedd cadw’r gofyniad mewn perthynas â llunio rhestr newydd fel yr oedd yn gymwys o ran Cymru, ond wedi ei ailddrafftio yn adran 22B(3).

en-gb	Purpose and intended effect of the legislation
cy-gb	Diben y ddeddfwriaeth a’r effaith y bwriedir iddi ei chael

en-gb	The 2024 Regulations make necessary consequential amendments to secondary legislation arising from sections 2, 3, 6, 8, 10 and 20 of the 2024 Act, and to address matters consequential on previous Acts, to ensure the provisions remain effective and existing policy effects are preserved.
cy-gb	Mae Rheoliadau 2024 yn gwneud diwygiadau canlyniadol angenrheidiol i is-ddeddfwriaeth sy’n deillio o adrannau 2, 3, 6, 8, 10 ac 20 o Ddeddf 2024, ac i fynd i’r afael â materion sy’n ganlyniadol i Ddeddfau blaenorol, er mwyn sicrhau bod y darpariaethau yn parhau yn effeithiol a bod effeithiau polisi presennol yn cael eu cadw.

en-gb	Part 2 of the 2024 Regulations comes into force on 16 November 2024, to coincide with the commencement of sections 2, 3, 8 and 20 of the 2024 Act.
cy-gb	Daw Rhan 2 o Reoliadau 2024 i rym ar 16 Tachwedd 2024, i gyd-fynd â chychwyn adrannau 2, 3, 8 ac 20 o Ddeddf 2024.

en-gb	There are 23 items of the secondary legislation identified as requiring amendments to references to primary legislation amended by the 2024 Act, to ensure they remain effective.
cy-gb	Nodir bod 23 o eitemau o’r is-ddeddfwriaeth y mae’n ofynnol diwygio ynddynt gyfeiriadau at ddeddfwriaeth sylfaenol a ddiwygir gan Ddeddf 2024, er mwyn sicrhau eu bod yn parhau yn effeithiol.

en-gb	These are:
cy-gb	Mae’r rhain fel a ganlyn:

en-gb	Non-domestic rates
cy-gb	Ardrethi annomestig

en-gb	Income Support (General) Regulations 1987;
cy-gb	Rheoliadau Cymhorthdal Incwm (Cyffredinol) 1987;

en-gb	The Non-Domestic Rating (Collection and Enforcement) (Central Lists) Regulations 1989;
cy-gb	Rheoliadau Ardrethu Annomestig (Casglu a Gorfodi) (Rhestrau Canolog) 1989;

en-gb	The Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989;
cy-gb	Rheoliadau Ardrethu Annomestig (Casglu a Gorfodi) (Rhestrau Lleol) 1989;

en-gb	The Non-Domestic Rating (Miscellaneous Provisions) (No.2) Regulations 1989;
cy-gb	Rheoliadau Ardrethu Annomestig (Darpariaethau Amrywiol) (Rhif 2) 1989;

en-gb	The Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990;
cy-gb	Rheoliadau Ardrethu Annomestig (Casglu a Gorfodi) (Darpariaethau Amrywiol) 1990;

en-gb	The Non-Domestic Rating Contributions (Wales) Regulations 1992;
cy-gb	Rheoliadau Cyfraniadau Ardrethu Annomestig (Cymru) 1992;

en-gb	The Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996;
cy-gb	Gorchymyn Ad-drefnu Llywodraeth Leol (Cymru) (Cyllid) (Diwygiadau Amrywiol a Darpariaethau Trosiannol) 1996;

en-gb	The Jobseeker's Allowance Regulations 1996;
cy-gb	Rheoliadau Lwfans Ceisio Gwaith 1996;

en-gb	The Valuation for Rating (Plant and Machinery) (Wales) Regulations 2000;
cy-gb	Rheoliadau Prisio ar gyfer Ardrethu (Peiriannau a Pheirianwaith) (Cymru) 2000;

en-gb	The State Pension Credit Regulations 2002;
cy-gb	Rheoliadau Credyd Pensiwn y Wladwriaeth 2002;

en-gb	The Employment and Support Allowance Regulations 2008;
cy-gb	Rheoliadau Lwfans Cyflogaeth a Chymorth 2008;

en-gb	The Energy Performance of Buildings (England and Wales) Regulations 2012;
cy-gb	Rheoliadau Perfformiad Ynni Adeiladau (Cymru a Lloegr) 2012;

en-gb	The Energy Efficiency (Private Rented Property) (England and Wales) Regulations 2015;
cy-gb	Rheoliadau Effeithlonrwydd Ynni (Eiddo Rhent Preifat) (Cymru a Lloegr) 2015;

en-gb	The Non-Domestic Rating (Miscellaneous Provisions) (Wales) Regulations 2017;
cy-gb	Rheoliadau Ardrethu Annomestig (Darpariaethau Amrywiol) (Cymru) 2017;

en-gb	The Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017;
cy-gb	Rheoliadau Ardrethu Annomestig (Hysbysiadau Galw am Dalu) (Cymru) 2017;

en-gb	The Non-Domestic Rating (Chargeable Amounts) (Wales) Regulations 2022;
cy-gb	Rheoliadau Ardrethu Annomestig (Symiau a Godir) (Cymru) 2022;

en-gb	The Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2023;
cy-gb	Rheoliadau Ardrethu Annomestig (Newid Rhestrau ac Apelau) (Cymru) 2023;

en-gb	The Non-Domestic Rating (Improvement Relief) (Wales) Regulations 2023; and
cy-gb	Rheoliadau Ardrethu Annomestig (Rhyddhad Gwelliannau) (Cymru) 2023; a

en-gb	The Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024.
cy-gb	Rheoliadau Ardrethu Annomestig (Diwygiadau Amrywiol a Chanlyniadol i Is-ddeddfwriaeth) (Cymru) 2024.

en-gb	Council tax
cy-gb	Y dreth gyngor

en-gb	The Council Tax (Situation and Valuation of Dwellings) Regulations 1992
cy-gb	Rheoliadau’r Dreth Gyngor (Lleoliad Anheddau a’u Prisio) 1992;

en-gb	The Council Tax (Contents of Valuation Lists) Regulations 1992
cy-gb	Rheoliadau’r Dreth Gyngor (Cynnwys Rhestrau Prisio) 1992;

en-gb	The Council Tax (Demand Notices) (Wales) Regulations 1993; and
cy-gb	Rheoliadau’r Dreth Gyngor (Hysbysiadau Galw am Dalu) (Cymru) 1993; a

en-gb	The Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995.
cy-gb	Rheoliadau Awdurdodau Lleol (Cyfrifo Sylfaen Treth Gyngor) (Cymru) 1995.

en-gb	Regulations 2 to 5, 8, and 12 to 21 of the 2024 Regulations ensure that the relevant statutory instruments make references to new sections 41ZA and 52ZA of the 1988 Act (as appropriate), which deal with compilation and maintenance of NDR lists.
cy-gb	Mae rheoliadau 2 i 5, 8, a 12 i 21 o Reoliadau 2024 yn sicrhau bod yr offerynnau statudol perthnasol yn cyfeirio at yr adrannau newydd 41ZA a 52ZA o Ddeddf 1988 (fel y bo’n briodol), sy’n ymdrin â llunio a chadw rhestrau ardrethu annomestig.

en-gb	Regulations 6, 7, 9 and 10 of the 2024 Regulations relate to council tax valuation lists.
cy-gb	Mae rheoliadau 6, 7, 9 a 10 o Reoliadau 2024 yn ymwneud â rhestrau prisio’r dreth gyngor.

en-gb	Regulation 6 amends the Council Tax (Situation and Valuation of Dwellings) Regulations 1992 to ensure that dwellings are valued according to the correct date and related assumptions.
cy-gb	Mae rheoliad 6 yn diwygio Rheoliadau’r Dreth Gyngor (Lleoliad Anheddau a’u Prisio) 1992 i sicrhau bod anheddau yn cael eu prisio yn unol â’r dyddiad cywir a’r rhagdybiaethau cysylltiedig.

en-gb	Regulation 7 amends the Council Tax (Contents of Valuation Lists) Regulations 1992 to ensure they apply to council tax lists compiled in future under section 22B of the 1992 Act.
cy-gb	Mae rheoliad 7 yn diwygio Rheoliadau’r Dreth Gyngor (Cynnwys Rhestrau Prisio) 1992 i sicrhau eu bod yn gymwys i restrau’r dreth gyngor a lunnir yn y dyfodol o dan adran 22B o Ddeddf 1992.

en-gb	Regulation 9 amends the Council Tax (Demand Notices) (Wales) Regulations 1993 to update a reference to an amended provision in the 1992 Act and to make reference to section 22B(3A) and (7A) of the 1992 Act in relation to the compilation of valuation lists.
cy-gb	Mae rheoliad 9 yn diwygio Rheoliadau’r Dreth Gyngor (Hysbysiadau Galw am Dalu) (Cymru) 1993 i ddiweddaru cyfeiriad at ddarpariaeth ddiwygiedig yn Neddf 1992 ac i gyfeirio at adran 22B(3A) a (7A) o Ddeddf 1992 mewn perthynas â llunio rhestrau prisio.

en-gb	Regulation 10 amends the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 in consequence to the new duties on billing authorities in relation to the depositing and keeping of council tax valuation lists introduced by the 2024 Act.
cy-gb	Mae rheoliad 10 yn diwygio Rheoliadau Awdurdodau Lleol (Cyfrifo Sylfaen Treth Gyngor) (Cymru) 1995 o ganlyniad i’r dyletswyddau newydd ar awdurdodau bilio mewn perthynas ag adneuo a chadw rhestrau prisio’r dreth gyngor a gyflwynir gan Ddeddf 2024.

en-gb	Regulation 11 of the 2024 Regulations omits articles 5 and 10 of the Local Government Reorganisation (Wales) (Finance) (Miscellaneous Amendments and Transitional Provisions) Order 1996 (“the 1996 Order”) as they no longer have effect.
cy-gb	Mae rheoliad 11 o Reoliadau 2024 yn hepgor erthyglau 5 a 10 o Orchymyn Ad-drefnu Llywodraeth Leol (Cymru) (Cyllid) (Diwygiadau Amrywiol a Darpariaethau Trosiannol) 1996 (“Gorchymyn 1996”) gan nad ydynt yn cael effaith mwyach.

en-gb	Article 5 of the 1996 Order specified the effect of regulation 4B and amended regulation 18(1) of the Non-Domestic Rating (Alteration of Lists and Appeals) Regulations 1993, which were revoked in relation to Wales by the Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005.
cy-gb	Roedd erthygl 5 o Orchymyn 1996 yn pennu effaith rheoliad 4B ac yn diwygio rheoliad 18(1) o Reoliadau Ardrethu Annomestig (Newid Rhestrau ac Apelau) 1993, a ddiddymwyd o ran Cymru gan Reoliadau Ardrethu Annomestig (Newid Rhestrau ac Apelau) (Cymru) 2005.

en-gb	Article 10 of the 1996 Order amended section 86(1) of the Local Government and Housing Act 1989, which was subsequently omitted by the Housing (Wales) Act 2014.
cy-gb	Roedd erthygl 10 o Orchymyn 1996 yn diwygio adran 86(1) o Ddeddf Llywodraeth Leol a Thai 1989, a gafodd ei hepgor wedi hynny gan Ddeddf Tai (Cymru) 2014.

en-gb	Regulation 11 of the 2024 Regulations also amends article 6(8) of the 1996 Order, to insert definitions for terms defined in section 41A of the 1988 Act (which is omitted by the 2024 Act).
cy-gb	Mae rheoliad 11 o Reoliadau 2024 hefyd yn diwygio erthygl 6(8) o Orchymyn 1996, i fewnosod diffiniadau ar gyfer termau a ddiffinnir yn adran 41A o Ddeddf 1988 (sy’n cael ei hepgor gan Ddeddf 2024).

en-gb	Regulation 22 of the 2024 Regulations revokes the Non-Domestic Rating (Discretionary Relief) Regulations 1989 (“the 1989 Regulations”), which set out processes local authorities must follow when making or revoking a decision or determination about granting discretionary relief.
cy-gb	Mae rheoliad 22 o Reoliadau 2024 yn dirymu Rheoliadau Ardrethu Annomestig (Rhyddhad yn ôl Disgresiwn) 1989 (“Rheoliadau 1989”), sy’n nodi’r prosesau y mae’n rhaid i awdurdodau lleol eu dilyn wrth wneud neu ddirymu penderfyniad neu ddyfarniad ynghylch rhoi rhyddhad yn ôl disgresiwn.

en-gb	This supports the policy intention of section 8 of the 2024 Act, to remove residual constraints on the otherwise broad powers of local authorities to award discretionary relief.
cy-gb	Mae hyn yn cefnogi bwriad polisi adran 8 o Ddeddf 2024, i ddileu cyfyngiadau gweddilliol ar bwerau eang awdurdodau lleol fel arall i ddyfarnu rhyddhad yn ôl disgresiwn.

en-gb	Regulation 22 of the 2024 Regulations also revokes the Non-Domestic Rating (Demand Notices and Discretionary Relief) (Wales) (Amendment) Regulations 2006, which amended the 1989 Regulations in relation to Wales, and the Rating Lists (Postponement and Compilation) (Wales) Order 2014, which postponed the compilation of non-domestic rating lists from 1 April 2015 to 1 April 2017, as both instruments no longer have effect.
cy-gb	Mae rheoliad 22 o Reoliadau 2024 hefyd yn dirymu Rheoliadau Ardrethu Annomestig (Hysbysiadau Galw am Dalu a Rhyddhad yn ôl Disgresiwn) (Cymru) (Diwygio) 2006, a ddiwygiodd Reoliadau 1989 o ran Cymru, a Gorchymyn Rhestrau Ardrethu (Gohirio Gwneud Rhestrau) (Cymru) 2014, a wnaeth ohirio llunio rhestrau ardrethu annomestig o 1 Ebrill 2015 i 1 Ebrill 2017, gan nad yw’r ddau offeryn yn cael effaith mwyach.

en-gb	Part 3 of the 2024 Regulations comes into force on 1 April 2025, to coincide with the commencement of sections 6 and 10 of the 2024 Act and the new chargeable financial year.
cy-gb	Daw Rhan 3 o Reoliadau 2024 i rym ar 1 Ebrill 2025, i gyd-fynd â chychwyn adrannau 6 a 10 o Ddeddf 2024 a’r flwyddyn ariannol drethadwy newydd.

en-gb	Regulation 23 of the 2024 Regulations amends regulation 3(2) of the Non-Domestic Rating (Collection and Enforcement) (Local Lists) Regulations 1989.
cy-gb	Mae rheoliad 23 o Reoliadau 2024 yn diwygio rheoliad 3(2) o Reoliadau Ardrethu Annomestig (Casglu a Gorfodi) (Rhestrau Lleol) 1989.

en-gb	The amendments reflect the additional circumstances in which a ratepayer’s liability is reduced to zero, as a consequence of full charitable NDR relief for unoccupied local rating list hereditaments initially introduced by the 2007 Act.
cy-gb	Mae’r diwygiadau yn adlewyrchu’r amgylchiadau ychwanegol pan fydd y swm y bydd y trethdalwr yn atebol i’w dalu yn lleihau i sero, o ganlyniad i ryddhad ardrethi annomestig elusennol llawn ar gyfer hereditamentau rhestr ardrethu leol heb eu meddiannu a gyflwynwyd yn wreiddiol gan Ddeddf 2007.

en-gb	Regulation 24 of the 2024 Regulations amends the Non-Domestic Rating (Collection and Enforcement) (Miscellaneous Provisions) Regulations 1990 (“the 1990 Regulations”).
cy-gb	Mae rheoliad 24 o Reoliadau 2024 yn diwygio Rheoliadau Ardrethu Annomestig (Casglu a Gorfodi) (Darpariaethau Amrywiol) 1990 (“Rheoliadau 1990”).

en-gb	The 1990 Regulations provide that (among other things) joint owners and occupiers of a hereditament are treated as jointly and severally liable for the amount of NDR that would be payable if there were only one owner or occupier.
cy-gb	Mae Rheoliadau 1990 yn darparu (ymhlith pethau eraill) fod cydberchnogion a chydfeddianwyr hereditament i’w trin fel pe baent yn atebol ar y cyd ac yn unigol am swm yr ardrethi annomestig a fyddai’n daladwy pe bai un perchennog neu feddiannydd yn unig.

en-gb	The amendments provide for the consistent treatment of charities and CASCs which are jointly and severally liable in respect of occupied and unoccupied local rating list hereditaments, following the changes to charitable relief introduced by the 2003 and 2007 Acts.
cy-gb	Mae’r diwygiadau yn darparu ar gyfer sicrhau cysondeb wrth drin yr elusennau a’r clybiau chwaraeon amatur cymunedol sy’n atebol ar y cyd ac yn unigol mewn cysylltiad â hereditamentau rhestr ardrethu leol a feddiennir a heb eu meddiannu, yn dilyn y newidiadau i ryddhad elusennol a gyflwynwyd gan Ddeddfau 2003 a 2007.

en-gb	Regulation 25 omits paragraph 39 of Schedule 1 to the Government of Wales Act 2006 (Consequential Modifications and Transitional Provisions) Order 2007.
cy-gb	Mae rheoliad 25 yn hepgor paragraff 39 o Atodlen 1 i Orchymyn Deddf Llywodraeth Cymru 2006 (Addasiadau Canlyniadol a Darpariaethau Trosiannol) 2007.

en-gb	This provision no longer has effect, as it amended Part 1 of Schedule 7 to the 1988 Act, which is omitted by the 2024 Act.
cy-gb	Nid yw’r ddarpariaeth hon yn cael effaith mwyach, gan ei bod yn diwygio Rhan 1 o Atodlen 7 i Ddeddf 1988, sy’n cael ei hepgor gan Ddeddf 2024.

en-gb	Regulation 26 of the Regulations amends the Non-Domestic Rating (Demand Notices) (Wales) Regulations 2017 to refer to provisions in new Part A2 of Schedule 7 to the 1988 Act (as inserted by the 2024 Act), for the calculation of the NDR multiplier for the relevant year.
cy-gb	Mae rheoliad 26 o’r Rheoliadau yn diwygio Rheoliadau Ardrethu Annomestig (Hysbysiadau Galw am Dalu) (Cymru) 2017 i gyfeirio at ddarpariaethau yn y Rhan newydd A2 o Atodlen 7 i Ddeddf 1988 (fel y’i mewnosodwyd gan Ddeddf 2024), ar gyfer cyfrifo’r lluosydd ardrethu annomestig ar gyfer y flwyddyn berthnasol.

en-gb	Regulation 27 omits regulation 7 of the Non-Domestic Rating (Miscellaneous and Consequential Amendments to Secondary Legislation) (Wales) Regulations 2024, to ensure that the provisions in regulation 3(7) of the 1990 Regulations (as amended by regulation 24 of the 2024 Regulations) only include amendments made in relation to England.
cy-gb	Mae rheoliad 27 yn hepgor rheoliad 7 o Reoliadau Ardrethu Annomestig (Diwygiadau Amrywiol a Chanlyniadol i Is-ddeddfwriaeth) (Cymru) 2024, er mwyn sicrhau nad yw’r darpariaethau yn rheoliad 3(7) o Reoliadau 1990 (fel y’u diwygiwyd gan reoliad 24 o Reoliadau 2024) ond yn cynnwys diwygiadau a wneir o ran Lloegr.

en-gb	Consultation
cy-gb	Ymgynghori

en-gb	No consultation has been undertaken in respect of the 2024 Regulations.
cy-gb	Ni chynhaliwyd ymgynghoriad mewn cysylltiad â Rheoliadau 2024.

en-gb	The 2024 Regulations primarily make technical and textual amendments to update references in secondary legislation and ensure the existing policy effects are maintained, as a consequence of the policy and legislative changes introduced by the 2024 Act and previous Acts dealing with related matters.
cy-gb	Diwygiadau technegol a thestunol sy’n cael eu gwneud yn bennaf gan Reoliadau 2024 i ddiweddaru cyfeiriadau mewn is-ddeddfwriaeth a sicrhau bod yr effeithiau polisi presennol yn cael eu cynnal, o ganlyniad i’r newidiadau polisi a deddfwriaethol a gyflwynir gan Ddeddf 2024 ac a gyflwynwyd gan Ddeddfau blaenorol sy’n ymdrin â materion cysylltiedig.

en-gb	The policy changes introduced by the 2024 Act were the subject of recent consultations on the reform of NDR and council tax.
cy-gb	Roedd y newidiadau polisi a gyflwynir gan Ddeddf 2024 yn destun ymgyngoriadau diweddar ar ddiwygio ardrethi annomestig a’r dreth gyngor.

en-gb	Regulatory Impact Assessment (RIA)
cy-gb	Asesiad Effaith Rheoleiddiol (RIA)

en-gb	An RIA has not been prepared for the 2024 Regulations.
cy-gb	Nid oes Asesiad Effaith Rheoleiddiol wedi ei baratoi ar gyfer Rheoliadau 2024.

en-gb	The 2024 Regulations have the effect of preserving the existing policy position by ensuring the secondary legislation they amend remains effective and is compatible with the policy intention of changes introduced by primary legislation.
cy-gb	Effaith Rheoliadau 2024 yw cadw’r sefyllfa bolisi bresennol drwy sicrhau bod yr is-ddeddfwriaeth y maent yn ei diwygio yn parhau yn effeithiol a’i bod yn gydnaws â bwriad polisi’r newidiadau a gyflwynir gan ddeddfwriaeth sylfaenol.

en-gb	This is in line with the policy set out in the Welsh Ministers’ code of practice for carrying out RIAs for subordinate legislation.
cy-gb	Mae hyn yn cydymffurfio â’r polisi a nodir yng nghod ymarfer Gweinidogion Cymru o ran cynnal Asesiadau Effaith Rheoleiddiol ar gyfer is-ddeddfwriaeth.