en-gb	Local Government Finance (Wales) Act 2024
cy-gb	Deddf Cyllid Llywodraeth Leol (Cymru) 2024

en-gb	2024 asc 6
cy-gb	2024 dsc 6

en-gb	CONTENTS
cy-gb	CYNNWYS

en-gb	PART 1
cy-gb	RHAN 1 

en-gb	NON-DOMESTIC RATING
cy-gb	ARDRETHU ANNOMESTIG

en-gb	Introduction
cy-gb	Cyflwyniad

en-gb	1 Overview of Part 1
cy-gb	1 Trosolwg o Ran 1

en-gb	Rating lists
cy-gb	Rhestrau ardrethu

en-gb	2 Local rating lists
cy-gb	2 Rhestrau ardrethu lleol

en-gb	3 Central rating lists
cy-gb	3 Rhestrau ardrethu canolog

en-gb	4 Power to amend revaluation year
cy-gb	4 Pŵer i ddiwygio’r flwyddyn ailbrisio

en-gb	Reliefs
cy-gb	Rhyddhadau

en-gb	5 Powers to confer, vary and withdraw reliefs
cy-gb	5 Pwerau i roi ac amrywio rhyddhadau, a’u tynnu’n ôl

en-gb	6 Unoccupied hereditaments: charitable rate relief
cy-gb	6 Hereditamentau heb eu meddiannu: rhyddhad ardrethi elusennol

en-gb	Completion notices
cy-gb	Hysbysiadau cwblhau

en-gb	7 Completion notices for new buildings
cy-gb	7 Hysbysiadau cwblhau ar gyfer adeiladau newydd

en-gb	Discretionary relief
cy-gb	Rhyddhad yn ôl disgresiwn

en-gb	8 Discretionary relief: time limit
cy-gb	8 Rhyddhad yn ôl disgresiwn: terfyn amser

en-gb	Exemptions
cy-gb	Esemptiadau

en-gb	9 Powers to confer, vary and withdraw exemption
cy-gb	9 Pwerau i roi ac amrywio esemptiad, a’i dynnu’n ôl

en-gb	Non-domestic rating multipliers
cy-gb	Lluosyddion ardrethu annomestig

en-gb	10 Calculation of non-domestic rating multipliers
cy-gb	10 Cyfrifo lluosyddion ardrethu annomestig

en-gb	11 Calculation of non-domestic rating multipliers: supplementary provision
cy-gb	11 Cyfrifo lluosyddion ardrethu annomestig: darpariaeth atodol

en-gb	Provision of information
cy-gb	Darparu gwybodaeth

en-gb	12 Information to be provided to valuation officer
cy-gb	12 Yr wybodaeth i’w darparu i’r swyddog prisio

en-gb	Anti-avoidance
cy-gb	Gwrthweithio osgoi trethi

en-gb	13 Artificial non-domestic rating avoidance arrangements
cy-gb	13 Trefniadau artiffisial i osgoi ardrethu annomestig

en-gb	Orders and regulations
cy-gb	Gorchmynion a rheoliadau

en-gb	14 Orders and regulations under the Local Government Finance Act 1988
cy-gb	14 Gorchmynion a rheoliadau o dan Ddeddf Cyllid Llywodraeth Leol 1988

en-gb	Minor and consequential amendments
cy-gb	Mân ddiwygiadau a diwygiadau canlyniadol

en-gb	15 Minor and consequential amendments relating to Part 1
cy-gb	15 Mân ddiwygiadau a diwygiadau canlyniadol yn ymwneud â Rhan 1

en-gb	PART 2
cy-gb	RHAN 2

en-gb	COUNCIL TAX
cy-gb	Y DRETH GYNGOR

en-gb	16 Overview of Part 2
cy-gb	16 Trosolwg o Ran 2

en-gb	Changes to valuation bands
cy-gb	Newidiadau i fandiau prisio

en-gb	17 Calculation of tax for different valuation bands
cy-gb	17 Cyfrifo’r dreth ar gyfer bandiau prisio gwahanol

en-gb	Changes to council tax payable
cy-gb	Newidiadau i’r dreth gyngor sy’n daladwy

en-gb	18 Discounts
cy-gb	18 Disgowntiau

en-gb	19 Reduced amounts
cy-gb	19 Symiau gostyngedig

en-gb	Valuation of dwellings
cy-gb	Prisio anheddau

en-gb	20 Procedure for the compilation of valuation lists
cy-gb	20 Y weithdrefn ar gyfer llunio rhestrau prisio

en-gb	PART 3 GENERAL
cy-gb	RHAN 3 CYFFREDINOL

en-gb	21 Interpretation
cy-gb	21 Dehongli

en-gb	22 Consequential and transitional provision
cy-gb	22 Darpariaeth ganlyniadol a throsiannol

en-gb	24 Short title
cy-gb	24 Enw byr

en-gb	23 Coming into force
cy-gb	23 Dod i rym

en-gb	Schedule - Minor and consequential amendments
cy-gb	Atodlen - Mân ddiwygiadau a diwygiadau canlyniadol

en-gb	An Act of Senedd Cymru to make provision about non-domestic rating and council tax.
cy-gb	Deddf gan Senedd Cymru i wneud darpariaeth ynghylch ardrethu annomestig a’r dreth gyngor.

en-gb	[16 September 2024]
cy-gb	[16 Medi 2024]

en-gb	Having been passed by Senedd Cymru and having received the assent of His Majesty, it is enacted as follows:
cy-gb	Gan ei fod wedi ei basio gan Senedd Cymru ac wedi derbyn cydsyniad Ei Fawrhydi, deddfir fel a ganlyn:

en-gb	1 Overview of Part 1
cy-gb	1 Trosolwg o Ran 1

en-gb	(1)   This Part amends the Local Government Finance Act 1988 (c. 41) (“the 1988 Act”), in relation to Wales, as follows.
cy-gb	(1)   Mae’r Rhan hon yn diwygio Deddf Cyllid Llywodraeth Leol 1988 (p. 41) (“Deddf 1988”), o ran Cymru, fel a ganlyn.

en-gb	(2)   Part 3 of the 1988 Act makes provision about non-domestic rating.
cy-gb	(2)   Mae Rhan 3 o Ddeddf 1988 yn gwneud darpariaeth ynghylch ardrethu annomestig.

en-gb	The  lists  contain  details  of hereditaments and their rateable values.
cy-gb	Mae’r  rhestrau’n  cynnwys  manylion  hereditamentau  a’u  gwerthoedd ardrethol.

en-gb	Sections 2 and 3 insert new sections 41ZA and 52ZA into the 1988 Act, restating provision about the compilation of  local  and  central  non-domestic  rating  lists  for  Wales.
cy-gb	Mae adrannau 2 a 3 yn mewnosod adrannau newydd 41ZA a 52ZA yn Neddf 1988, gan ailddatgan darpariaeth ynghylch llunio rhestrau ardrethu annomestig lleol a chanolog ar gyfer Cymru.

en-gb	Sections 2 and 3 shorten the interval between revaluation years from 5 to 3 years.
cy-gb	Mae adrannau 2 a 3 yn byrhau’r cyfnod rhwng blynyddoedd ailbrisio o 5 mlynedd i 3 blynedd.

en-gb	Section 4 inserts a power into the 1988 Act for the Welsh Ministers to alter that interval or the date of a future revaluation year by regulations.
cy-gb	Mae adran 4 yn mewnosod pŵer yn Neddf 1988 i Weinidogion Cymru i newid y cyfnod hwnnw neu ddyddiad blwyddyn ailbrisio yn y dyfodol drwy reoliadau.

en-gb	(3)   Schedules 4ZA, 4ZB and 5A to the 1988 Act set out reliefs from non-domestic rating for certain  descriptions  of  hereditaments.
cy-gb	(3)   Mae  Atodlenni  4ZA,  4ZB  a  5A  i  Ddeddf  1988  yn  nodi  rhyddhadau  rhag  ardrethu annomestig ar gyfer disgrifiadau penodol o hereditamentau.

en-gb	Section  5  inserts  provision  into  each  of  these Schedules for the Welsh Ministers to amend or withdraw existing reliefs and to confer new reliefs by regulations.
cy-gb	Mae adran 5 yn mewnosod darpariaeth ym mhob un o’r Atodlenni hyn i Weinidogion Cymru i ddiwygio neu i dynnu’n ôl ryddhadau presennol ac i roi rhyddhadau newydd drwy reoliadau.

en-gb	(4)   Paragraph 2 of Schedule 4ZB to the 1988 Act provides for full relief from non-domestic rating where a hereditament is unoccupied, the ratepayer is a charity or a registered club and where conditions as to the hereditament’s next use are met.
cy-gb	(4)   Mae paragraff 2 o Atodlen 4ZB i Ddeddf 1988 yn darparu ar gyfer rhyddhad llawn rhag ardrethu annomestig pan fo hereditament heb ei feddiannu, pan fo’r talwr ardrethi yn elusen neu’n glwb cofrestredig a phan fo amodau o ran y defnydd nesaf o’r hereditament wedi eu bodloni.

en-gb	Section 6 restates this paragraph and adds to the conditions that must be met in order for the relief to apply.
cy-gb	Mae adran 6 yn ailddatgan y paragraff hwn ac yn ychwanegu at yr amodau y mae rhaid eu bodloni er mwyn i’r rhyddhad fod yn gymwys.

en-gb	(5)   Section 46A of the 1988 Act provides for new buildings to be deemed to have been completed on a certain day (and therefore eligible for inclusion on a local or central non-domestic rating list).
cy-gb	(5)   Mae adran 46A o Ddeddf 1988 yn darparu ar gyfer barnu bod adeiladau newydd wedi eu cwblhau ar ddiwrnod penodol (a’u bod felly’n gymwys i’w cynnwys ar restr ardrethu annomestig leol neu ganolog).

en-gb	Section 7 amends that section (by expanding the definition of a new building) so that it applies to existing buildings that have undergone alterations where those buildings are comprised in hereditaments that have been removed from a list.
cy-gb	Mae adran 7 yn diwygio’r adran honno (drwy ehangu’r diffiniad o adeilad newydd) fel ei bod yn gymwys i adeiladau presennol sydd wedi cael eu haddasu pan fo’r adeiladau hynny wedi eu cynnwys mewn hereditamentau sydd wedi eu dileu oddi ar restr.

en-gb	(6)   Section 47 of the 1988 Act enables a billing authority to grant or vary relief from non-domestic rating subject to conditions set out in the section.
cy-gb	(6)   Mae adran 47 o Ddeddf 1988 yn galluogi awdurdod bilio i roi neu amrywio rhyddhad rhag ardrethu annomestig yn ddarostyngedig i amodau a nodir yn yr adran.

en-gb	Section 8 amends that section so as to remove the time limit on making decisions granting or varying relief.
cy-gb	Mae adran 8 yn diwygio’r adran honno er mwyn dileu’r terfyn amser ar wneud penderfyniadau o ran rhoi neu amrywio rhyddhad.

en-gb	(7)   Schedule 5 to the 1988 Act makes provision about hereditaments that are exempt from non-domestic rating and includes a limited power for the Welsh Ministers to confer additional exemptions.
cy-gb	(7)   Mae Atodlen 5 i Ddeddf 1988 yn gwneud darpariaeth ynghylch hereditamentau sy’n esempt rhag ardrethu annomestig ac mae’n cynnwys pŵer cyfyngedig i Weinidogion Cymru i roi esemptiadau ychwanegol.

en-gb	Section  9 replaces that power with an unqualified power for the Welsh Ministers to amend or withdraw existing exemptions and to create new exemptions by regulations.
cy-gb	Mae adran 9 yn disodli’r pŵer hwnnw â phŵer diamod i Weinidogion Cymru i ddiwygio esemptiadau presennol neu eu tynnu’n ôl ac i greu esemptiadau newydd drwy reoliadau.

en-gb	(8)   Schedule 7 to the 1988 Act makes provision in connection with the setting of multipliers used to calculate non-domestic rating.
cy-gb	(8)   Mae  Atodlen  7  i  Ddeddf  1988  yn  gwneud  darpariaeth  mewn  cysylltiad  â  gosod lluosyddion a ddefnyddir i gyfrifo ardrethu annomestig.

en-gb	Section 10 inserts a new power for the Welsh Ministers to provide for differential multipliers in respect of descriptions of hereditaments to be specified in regulations.
cy-gb	Mae adran 10 yn mewnosod pŵer newydd i Weinidogion Cymru i ddarparu ar gyfer lluosyddion gwahaniaethol mewn cysylltiad â disgrifiadau o hereditamentau sydd i gael eu pennu mewn rheoliadau.

en-gb	Section 11 amends the formulas in Schedules 4ZA, 4ZB and 5A tothe 1988 Act forcalculating non-domestic rating in relation to hereditaments in Wales so as to reflect the changes made by section 10 in relation to the setting of differential multipliers.
cy-gb	Mae adran 11 yn diwygio’r fformiwlâu yn Atodlenni 4ZA, 4ZB a 5A i Ddeddf 1988 ar gyfer cyfrifo ardrethi annomestig o ran hereditamentau yng Nghymru er mwyn adlewyrchu’r newidiadau a wneir gan adran 10 mewn perthynas â gosod lluosyddion gwahaniaethol.

en-gb	(9)   Schedule 9 to the 1988 Act imposes duties on ratepayers and potential ratepayers to notify valuation officers of information that relates to their liability to a non-domestic rate in respect of a hereditament, and provides for the enforcement of the duties (through civil and criminal penalties).
cy-gb	(9)   Mae Atodlen 9 i Ddeddf 1988 yn gosod dyletswyddau ar dalwyr ardrethi a thalwyr ardrethi  posibl  i  hysbysu  swyddogion  prisio  am  wybodaeth  sy’n  ymwneud  â’u hatebolrwydd  o  ran  ardreth  annomestig  mewn  cysylltiad  â  hereditament,  ac  mae’n darparu ar gyfer gorfodi’r dyletswyddau (drwy gosbau sifil a throseddol).

en-gb	Section 12 amends Schedule 9 so that these provisions apply in relation to hereditaments in Wales.
cy-gb	Mae adran 12 yn diwygio Atodlen 9 fel bod y darpariaethau hyn yn gymwys o ran hereditamentau yng Nghymru.

en-gb	(10)   Section 13 inserts sections 63F to 63M into the 1988 Act.
cy-gb	(10)   Mae adran 13 yn mewnosod adrannau 63F i 63M yn Neddf 1988.

en-gb	The new sections make provision about counteracting advantages obtained from artificial non-domestic rating avoidance arrangements.
cy-gb	Mae’r adrannau newydd yn gwneud darpariaeth ynghylch gwrthweithio manteision a geir o drefniadau artiffisial i osgoi ardrethu annomestig.

en-gb	They include provision enabling the Welsh Ministers to make regulations that provide that an arrangement of a specified type is artificial (unless, in accordance with the  regulations,  a  billing authority or the Welsh  Ministers  determine otherwise in  a particular case); provision requiring billing authorities (or the Welsh Ministers) to treat persons as liable to pay the chargeable amounts that would have been, or would be, payable  in  the  absence  of  an  artificial  non-domestic  rating  avoidance  arrangement; provision for a review and appeals process; provision enabling the Welsh Ministers to make regulations imposing financial penalties where a person who is treated as liable fails to pay an amount due.
cy-gb	Maent yn cynnwys darpariaeth sy’n galluogi Gweinidogion Cymru i wneud rheoliadau sy’n darparu bod trefniant o fath penodedig yn drefniant artiffisial (oni bai, yn unol â’r rheoliadau, fod awdurdod bilio neu Weinidogion Cymru yn penderfynu fel arall mewn achos penodol); darpariaeth sy’n ei gwneud yn ofynnol i awdurdodau bilio (neu Weinidogion Cymru) drin personau fel pe baent yn atebol am dalu’r symiau a godir a fuasai, neu a fyddai, yn daladwy yn absenoldeb trefniant artiffisial i osgoi ardrethu annomestig; darpariaeth ar gyfer proses adolygu ac apelio; darpariaeth sy’n galluogi Gweinidogion Cymru i wneud rheoliadau sy’n gosod cosbau ariannol pan fo person yr ymdrinnir ag ef fel pe bai’n atebol yn methu â thalu swm dyledus.

en-gb	(11)   Section 14 inserts section 143A into the 1988 Act.
cy-gb	(11)   Mae adran 14 yn mewnosod adran 143A yn Neddf 1988.

en-gb	Section 143A makes provision about the powers of the Welsh Ministers to make orders and regulations under the Act (restating provisions of section 143 of the 1988 Act in so far as they apply in respect of the powers of the Welsh Ministers).
cy-gb	Mae adran 143A yn gwneud darpariaeth ynghylch pwerau Gweinidogion Cymru i wneud gorchmynion a rheoliadau o dan y Ddeddf (gan ailddatgan darpariaethau adran 143 o Ddeddf 1988 i’r graddau y maent yn gymwys mewn cysylltiad â phwerau Gweinidogion Cymru).

en-gb	2 Local rating lists
cy-gb	2 Rhestrau ardrethu lleol

en-gb	(1)   The 1988 Act is amended as follows.
cy-gb	(1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In section 41—
cy-gb	(2)   Yn adran 41—

en-gb	(a)   in subsection (1), after “billing authority” insert “in England”;
cy-gb	(a)   yn is-adran (1), ar ôl “billing authority” mewnosoder “in England”;

en-gb	(b)   in subsection (2), omit “, subject to subsection (2A)”;
cy-gb	(b)   yn is-adran (2), hepgorer “, subject to subsection (2A)”;

en-gb	(c)   in subsection (2A), for “In the case of a billing authority in England” substitute “But”;
cy-gb	(c)   yn is-adran (2A), yn lle “In the case of a billing authority in England”rhodder “But”;

en-gb	(d)   omit subsection (9);
cy-gb	(d)   hepgorer is-adran (9);

en-gb	(e)   in the heading, after “lists” insert “: England”.
cy-gb	(e)   yn y pennawd, ar ôl “lists” mewnosoder “: England”.

en-gb	(3)   After section 41, insert—
cy-gb	(3)   Ar ôl adran 41, mewnosoder—

en-gb	3 Central rating lists
cy-gb	3 Rhestrau ardrethu canolog

en-gb	(a)   in subsection (1), after “lists”, in the first place it appears, insert “for England”;
cy-gb	(a)   yn is-adran (1), ar ôl “lists”, yn y lle cyntaf y mae’n ymddangos, mewnosoder “for England”;

en-gb	(c)   in subsection (2A), for “In the application of this section to England” substitute “But”;
cy-gb	(c)   yn is-adran (2A), yn lle “In the application of this section to England” rhodder “But”;

en-gb	(e)   in the heading, after “lists” insert “for England”.
cy-gb	(e)   yn y pennawd, ar ôl “lists” mewnosoder “for England”.

en-gb	4 Power to amend revaluation year
cy-gb	4 Pŵer i ddiwygio’r flwyddyn ailbrisio

en-gb	Before section 55 of the 1988 Act, insert—
cy-gb	O flaen adran 55 o Ddeddf 1988, mewnosoder—

en-gb	5  Powers to confer, vary and withdraw reliefs
cy-gb	5  Pwerau i roi ac amrywio rhyddhadau, a’u tynnu’n ôl

en-gb	(1)   The 1988 Act is amended as follows.
cy-gb	(1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In Schedule 4ZA—
cy-gb	(2)   Yn Atodlen 4ZA—

en-gb	(a)   after paragraph 8, insert—
cy-gb	(a)   ar ôl paragraff 8, mewnosoder—

en-gb	(b)   in paragraph 9, the table is amended as follows—
cy-gb	(b)   ym mharagraff 9, mae’r tabl wedi ei ddiwygio fel a ganlyn—

en-gb	(i)   in the second row, for “Paragraphs 2 and 4” substitute “Paragraph 2 and any of 4 or 8A”;
cy-gb	(i)   yn yr ail res, yn lle “Paragraphs 2 and 4” rhodder “Paragraph 2 and any of 4 or 8A”;

en-gb	(ii)   in each place that it appears in the third and fourth rows, for “or 4” substitute “, 4 or 8A”;
cy-gb	(ii)   ym mhob lle y mae’n ymddangos yn y drydedd a’r bedwaredd res, yn lle “or 4” rhodder “, 4 or 8A”;

en-gb	(iii)   after the fifth row, in the first column insert “Paragraph 8B and any of 2, 4 or 8A”;
cy-gb	(iii)   ar ôl y bumed res, yn y golofn gyntaf mewnosoder “Paragraph 8B and any of 2, 4 or 8A”;

en-gb	(4)   In Schedule 5A—
cy-gb	(4)   Yn Atodlen 5A—

en-gb	(iv)   after the fifth row, in the second column insert “Paragraph 8B”; (c)   after paragraph 9, insert—
cy-gb	(iv)   ar ôl y bumed res, yn yr ail golofn mewnosoder “Paragraph 8B”; (c)   ar ôl paragraff 9, mewnosoder—

en-gb	(d)   in paragraph 10, after sub-paragraph (6), insert—
cy-gb	(d)   ym mharagraff 10, ar ôl is-baragraff (6), mewnosoder—

en-gb	(b)   in paragraph 3, after sub-paragraph (5) insert—
cy-gb	(b)   ym mharagraff 3, ar ôl is-baragraff (5) mewnosoder—

en-gb	(b)   in paragraph 5(1)(a), for “a central non-domestic rating list in force for the year” substitute “the central non-domestic rating list in force for the year in relation to England”;
cy-gb	(b)   ym mharagraff 5(1)(a), yn lle “a central non-domestic rating list in force for the year” rhodder “the central non-domestic rating list in force for the year in relation to England”;

en-gb	(c)   after paragraph 5, insert—
cy-gb	(c)   ar ôl paragraff 5, mewnosoder—

en-gb	(d)   in paragraph 6, after sub-paragraph (5) insert—
cy-gb	(d)   ym mharagraff 6, ar ôl is-baragraff (5) mewnosoder—

en-gb	6  Unoccupied hereditaments: charitable rate relief
cy-gb	6  Hereditamentau heb eu meddiannu: rhyddhad ardrethi elusennol

en-gb	(1)   Schedule 4ZB to the 1988 Act is amended as follows.
cy-gb	(1)   Mae Atodlen 4ZB i Ddeddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In paragraph 2(2), after “applies” insert “in relation to England”.
cy-gb	(2)   Ym mharagraff 2(2), ar ôl “applies” mewnosoder “in relation to England”.

en-gb	(3)   After paragraph 2(2), insert—
cy-gb	(3)   Ar ôl paragraff 2(2), mewnosoder—

en-gb	7 Completion notices for new buildings
cy-gb	7 Hysbysiadau cwblhau ar gyfer adeiladau newydd

en-gb	(1)   Section 46A of the 1988 Act is amended as follows.
cy-gb	(1)   Mae adran 46A o Ddeddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In subsection (6), after paragraph (b)(iii) insert—
cy-gb	(2)   Yn is-adran (6), ar ôl paragraff (b)(iii) mewnosoder—

en-gb	8 Discretionary relief: time limit
cy-gb	8 Rhyddhad yn ôl disgresiwn: terfyn amser

en-gb	(1)   Section 47 of the 1988 Act is amended as follows.
cy-gb	(1)   Mae adran 47 o Ddeddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   After subsection (6A), insert—
cy-gb	(2)   Ar ôl is-adran (6A), mewnosoder—

en-gb	(3)   Omit subsection (7).
cy-gb	(3)   Hepgorer is-adran (7).

en-gb	9  Powers to confer, vary and withdraw exemption
cy-gb	9  Pwerau i roi ac amrywio esemptiad, a’i dynnu’n ôl

en-gb	(1)   The 1988 Act is amended as follows.
cy-gb	(1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In Schedule 5, after paragraph 20 insert—
cy-gb	(2)   Yn Atodlen 5, ar ôl paragraff 20 mewnosoder—

en-gb	10 Calculation of non-domestic rating multipliers
cy-gb	10 Cyfrifo lluosyddion ardrethu annomestig

en-gb	In Schedule 7 to the 1988 Act, after Part A1 insert—
cy-gb	Yn Atodlen 7 i Ddeddf 1988, ar ôl Rhan A1 mewnosoder—

en-gb	11  Calculation of non-domestic rating multipliers: supplementary provision
cy-gb	11  Cyfrifo lluosyddion ardrethu annomestig: darpariaeth atodol

en-gb	(a)   in paragraph 1, for paragraphs (a) and (b) substitute “in accordance with the formula—
cy-gb	(a)   ym mharagraff 1, yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

en-gb	(b)   in paragraph 2(1), for paragraphs (a) and (b) substitute “in accordance with the formula—
cy-gb	(b)   ym mharagraff 2(1), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

en-gb	(c)   in paragraph 4(1), for paragraphs (a) and (b) substitute “in accordance with the formula—
cy-gb	(c)   ym mharagraff 4(1), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

en-gb	(a)   in paragraph 1(1), for paragraphs (a) and (b) substitute “in accordance with the formula—
cy-gb	(a)   ym mharagraff 1(1), yn lle paragraffau (a) a (b) rhodder “in accordance with the formula—

en-gb	(b)   in paragraph 1(2)—
cy-gb	(b)   ym mharagraff 1(2)—

en-gb	(i)   in paragraph (a) for “Secretary of State may by regulations provide that sub-paragraph  (1)(a)”  substitute  “appropriate  national  authority   may  by regulations provide that sub-paragraph (1)”;
cy-gb	(i)   ym mharagraff (a) yn lle “Secretary of State may by regulations provide that sub-paragraph  (1)(a)”  rhodder  “appropriate  national  authority  may  by regulations provide that sub-paragraph (1)”;

en-gb	(ii)   omit paragraph (b).
cy-gb	(ii)   hepgorer paragraff (b).

en-gb	(c)   in paragraph 3(6), for paragraphs (a) and (b) substitute—
cy-gb	(c)   ym mharagraff 3(6), yn lle paragraffau (a) a (b) rhodder—

en-gb	12  Information to be provided to valuation officer
cy-gb	12 Yr wybodaeth i’w darparu i’r swyddog prisio

en-gb	(1)   Schedule 9 to the 1988 Act is amended as follows.
cy-gb	(1)   Mae Atodlen 9 i Ddeddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Before paragraph 4I, in the italic heading, omit “: England”.
cy-gb	(2)   O flaen paragraff 4I, yn y pennawd italig, hepgorer “: England”.

en-gb	(3)   In paragraph 4I—
cy-gb	(3)   Ym mharagraff 4I—

en-gb	(a)   omit “, in relation to a hereditament situated in England,”;
cy-gb	(a)   hepgorer “, in relation to a hereditament situated in England,”;

en-gb	(b)   in sub-paragraph (a), for “the hereditament” substitute “a hereditament”;
cy-gb	(b)   yn is-baragraff (a), yn lle “the hereditament” rhodder “a hereditament”;

en-gb	(c)   in sub-paragraph (b), for “the hereditament” in the first place it appears substitute “a hereditament”.
cy-gb	(c)   yn is-baragraff (b), yn lle “the hereditament” yn y lle cyntaf y mae’n ymddangos rhodder “a hereditament”.

en-gb	(4)   In paragraph 4J(4)—
cy-gb	(4)   Ym mharagraff 4J(4)—

en-gb	(a)   omit “or” at the end of paragraph (a);
cy-gb	(a)   hepgorer “or” ar ddiwedd paragraff (a);

en-gb	(b)   after paragraph (b), insert—
cy-gb	(b)   ar ôl paragraff (b), mewnosoder—

en-gb	(5)   In paragraph 4M(1), omit “situated in England”.
cy-gb	(5)   Ym mharagraff 4M(1), hepgorer “situated in England”.

en-gb	(6)   In paragraph 5ZC, after sub-paragraph (4), insert—
cy-gb	(6)   Ym mharagraff 5ZC, ar ôl is-baragraff (4), mewnosoder—

en-gb	(7)   In paragraph 5A(1), for “56” substitute “60”.
cy-gb	(7)   Ym mharagraff 5A(1), yn lle “56” rhodder “60”.

en-gb	(8)   In paragraph 5C(2), for “28” substitute “30”.
cy-gb	(8)   Ym mharagraff 5C(2), yn lle “28” rhodder “30”.

en-gb	13 Artificial non-domestic rating avoidance arrangements
cy-gb	13 Trefniadau artiffisial i osgoi ardrethu annomestig

en-gb	After section 63E of the 1988 Act insert—
cy-gb	Ar ôl adran 63E o Ddeddf 1988 mewnosoder—

en-gb	14 Orders and regulations under the Local Government Finance Act 1988
cy-gb	14  Gorchmynion a rheoliadau o dan Ddeddf Cyllid Llywodraeth Leol 1988

en-gb	After section 143 of the 1988 Act insert—
cy-gb	Ar ôl adran 143 o Ddeddf 1988 mewnosoder—

en-gb	15 Minor and consequential amendments relating to Part 1
cy-gb	15 Mân ddiwygiadau a diwygiadau canlyniadol yn ymwneud â Rhan 1

en-gb	The Schedule makes minor and consequential amendments relating to this Part.
cy-gb	Mae’r Atodlen yn gwneud mân ddiwygiadau a diwygiadau canlyniadol yn ymwneud â’r Rhan hon.

en-gb	PART 2
cy-gb	RHAN 2

en-gb	COUNCIL TAX
cy-gb	Y DRETH GYNGOR

en-gb	16 Overview of Part 2
cy-gb	16 Trosolwg o Ran 2

en-gb	(2)   Section 17 restates existing powers of the Welsh Ministers to amend valuation bands of dwellings, and also enables the Welsh Ministers to amend the valuation band used as an average in formulas applied under sections 36 and 47 of the 1992 Act used to calculate the amount of council tax that is payable.
cy-gb	(2)   Mae adran 17 yn ailddatgan pwerau presennol Gweinidogion Cymru i ddiwygio bandiau prisio anheddau, ac mae hefyd yn galluogi Gweinidogion Cymru i ddiwygio’r band prisio a ddefnyddir yn gymedr mewn fformiwlâu a gymhwysir o dan adrannau 36 a 47 o Ddeddf 1992 sy’n cael eu defnyddio i gyfrifo’r swm o’r dreth gyngor sy’n daladwy.

en-gb	(3)   Section 18(2) and (3) disapplies provisions in sections 6 and 9 of the 1992 Act about the persons who are exempt from being jointly and severally liable to pay council tax in respect of a chargeable dwelling, and replaces them with a power for the Welsh Ministers to prescribe by regulations which persons are to be exempt.
cy-gb	(3)   Mae adran 18(2) a (3) yn datgymhwyso darpariaethau yn adrannau 6 a 9 o Ddeddf 1992 ynghylch y personau sy’n esempt rhag bod yn atebol ar y cyd ac yn unigol am dalu’r dreth gyngor mewn cysylltiad ag annedd drethadwy, ac yn eu disodli â phŵer i Weinidogion Cymru i ragnodi drwy reoliadau pa bersonau sydd i fod yn esempt.

en-gb	(4)   Section 18(4) and (5) disapplies provisions in section 11 of the 1992 Act for discounts (of percentages specified in section 11 or by order) to be applicable where there is only one resident of a chargeable dwelling (or only one who is not disregarded for the purpose of a discount), or where there is no resident (or all residents are disregarded), and replaces them with—
cy-gb	(4)   Mae adran 18(4) a (5) yn datgymhwyso darpariaethau yn adran 11 o Ddeddf 1992 i ddisgowntiau (yn ôl canrannau a bennir yn adran 11 neu drwy orchymyn) fod yn gymwys pan fo gan annedd drethadwy un preswylydd yn unig (neu pan fo ganddi un yn unig nas diystyrir at ddiben disgownt), neu pan na fo preswylydd (neu pan fo pob preswylydd wedi ei ddiystyru), ac yn eu disodli â’r canlynol—

en-gb	(a)   provision for discounts (of amounts prescribed, or calculated in accordance with provision prescribed, by the Welsh Ministers in regulations) to apply where there is only one resident (or only one who is not disregarded for the purpose of a discount), or where all of a dwelling’s residents are disregarded,
cy-gb	(a)   darpariaethau  i  ddisgowntiau  (o symiau  a  ragnodir,  neu  a  gyfrifir  yn  unol  â darpariaeth a ragnodir,gan Weinidogion Cymru mewn rheoliadau) fod yn gymwys pan fo un preswylydd yn unig (neu pan fo un yn unig nas diystyrir at ddiben disgownt), neu pan fo pob un o breswylwyr annedd wedi eu diystyru,

en-gb	(b)   a power for the Welsh Ministers to provide by regulations that discounts apply where other criteria are met,
cy-gb	(b)   pŵer  i  Weinidogion  Cymru  i  ddarparu  drwy  reoliadau  fod  disgowntiau  yn gymwys pan fodlonir meini prawf eraill,

en-gb	(c)   a power for the Welsh Ministers to make provision about cases where more than one discount applies (including about how much council tax is payable), and
cy-gb	(c)   pŵer i Weinidogion Cymru i wneud darpariaeth ynghylch achosion pan fo mwy nag un disgownt yn gymwys (gan gynnwys ynghylch faint o dreth gyngor sy’n daladwy), a

en-gb	(d)   a power for the Welsh Ministers to prescribe by regulations classes of dwelling for which a billing authority may determine that a lesser discount, or no discount, applies.
cy-gb	(d)   pŵer i Weinidogion Cymru i ragnodidrwy reoliadau ddosbarthau arannedd y caiff awdurdod bilio benderfynu bod disgownt is yn gymwys iddynt neu nad oes disgownt o gwbl yn gymwys iddynt.

en-gb	(5)   In consequence—
cy-gb	(5)   O ganlyniad—

en-gb	(a)   section 18(6) repeals section 12 of the 1992 Act, which related to the specific discount that applied where there was no resident, and which included a power for a billing authority  to  determine  that  (for  classes  of  dwelling  prescribed  by  the  Welsh Ministers) a lesser discount, or no discount, applied;
cy-gb	(a)   mae adran 18(6) yn diddymu adran 12 o Ddeddf 1992, a oedd yn ymwneud â’r disgownt penodol a oedd yn gymwys pan nad oedd preswylydd, ac a gynhwysai bŵer i awdurdod bilio i benderfynu (ar gyfer dosbarthau ar annedd a ragnodid gan Weinidogion Cymru) fod disgownt is yn gymwys, neu nad oedd disgownt yn gymwys;

en-gb	(b)   section 18(7) amends section 12A of the 1992 Act so that where a billing authority determines that the amount of council tax payable in respect of long-term empty dwellings is subject to a percentage increase, the authority will no longer disapply the  (for  Wales,  repealed)  no-resident  discount,  and  will  instead  subtract  any applicable discount after adding the percentage increase;
cy-gb	(b)   mae adran 18(7) yn diwygio adran 12A o Ddeddf 1992 fel na fydd awdurdod bilio, pan fo’r awdurdod yn penderfynu bod swm y dreth gyngor sy’n daladwy mewn cysylltiad ag anheddau gwag hirdymor yn ddarostyngedig i gynnydd canrannol, bellach yn datgymhwyso’r disgownt (sydd wedi ei ddiddymu o ran Cymru) pan na fo preswylydd, ac yn hytrach bydd yn didynnu unrhyw ddisgownt sy’n gymwys ar ôl ychwanegu’r cynnydd canrannol;

en-gb	(c)   section 18(8) amends section 12B of the 1992 Act (higher amount for dwellings occupied periodically) in the same ways as section 18(7) amends section 12A.
cy-gb	(c)   mae  adran  18(8)  yn  diwygio  adran  12B  o  Ddeddf  1992  (swm  uwch  ar  gyfer anheddau a feddiennir yn gyfnodol) yn yr un ffyrdd ag y mae adran 18(7) yn diwygio adran 12A.

en-gb	(6)   Section 18 also disapplies Schedule 1 to the 1992 Act (which, together with section 11(5), made provision about persons disregarded for the purposes of determining whether a discount applies), and replaces it with a power for the Welsh Ministers to prescribe by regulations who is disregarded for the purposes of discount.
cy-gb	(6)   Mae adran 18 hefyd yn datgymhwyso Atodlen 1 i Ddeddf 1992 (a oedd, ynghyd ag adran 11(5), yn gwneud darpariaeth ynghylch personau a ddiystyrir at ddibenion penderfynu a yw disgownt yn gymwys), ac yn ei disodli â phŵer i Weinidogion Cymru i ragnodi drwy reoliadau pwy a ddiystyrir at ddibenion disgownt.

en-gb	(7)   Section 19—
cy-gb	(7)   Mae adran 19—

en-gb	(a)   changes the power in section 13 of the 1992 Act, that enables the Welsh Ministers to make regulations providing for persons liable to pay council tax to pay a reduced amount in some circumstances, into an obligation to make such regulations,
cy-gb	(a)   o ran y pŵer yn adran 13 o Ddeddf 1992, sy’n galluogi Gweinidogion Cymru i wneud rheoliadau yn darparu bod personau sy’n atebol am dalu’r dreth gyngor yn talu   swm   gostyngedig   o   dan   rai   amgylchiadau,   yn   newid   y   pŵer   yn rhwymedigaeth i wneud rheoliadau o’r fath,

en-gb	(b)   repeals the power in section 13A for the Welsh Ministers to require a person orbody to make a council tax reduction scheme and related provisions, and
cy-gb	(b)   yn diddymu’r pŵer yn adran 13A i Weinidogion Cymru i’w gwneud yn ofynnol i berson neu gorff wneud cynllun gostyngiadau’r dreth gyngor a darpariaethau cysylltiedig, ac

en-gb	(c)   amends section 66(2) of the 1992 Act to add matters prescribed or provided for in accordance with subsection (1) or (2) of section 13 to a list of matters that may not be questioned except by an application for judicial review.
cy-gb	(c)   yn diwygio adran 66(2) o Ddeddf 1992 i ychwanegu materion a ragnodir neu y darperir ar eu cyfer yn unol ag is-adran (1) neu (2) o adran 13 at restr o faterion na chaniateir eu cwestiynu ac eithrio drwy gais am adolygiad barnwrol.

en-gb	(8)   Section [ ] replaces the obligations on billing authorities in sections 12A, 12B and 38 of the 1992 Act to publish notices in a newspaper with an obligation to publish those notices electronically, and to make alternative arrangements for those unable to access notices electronically.
cy-gb	(8)   Mae adran [ ] yn disodli’r rhwymedigaethau ar awdurdodau bilio yn adrannau 12A, 12B a 38 o Ddeddf 1992 i gyhoeddi hysbysiadau mewn papur newydd gyda rhwymedigaeth i gyhoeddi’r hysbysiadau hynny ar ffurf electronig, ac i wneud trefniadau eraill ar gyfer y rhai na allant gyrchu’r hysbysiadau drwy ddulliau electronig.

en-gb	(9)   Section 20 changes section 22B of the 1992 Act so that the Welsh Ministers’ power to specify the year when new valuation lists must be compiled for billing authorities in Wales cannot be exercised to specify a year later than 2029.
cy-gb	(9)   Mae  adran  20  yn  newid  adran  22B  o  Ddeddf  1992  fel  na  chaniateir  arfer  pŵer Gweinidogion Cymru i bennu’r flwyddyn pryd y mae rhaid llunio rhestrau prisio newydd ar gyfer awdurdodau bilio yng Nghymru er mwyn pennu blwyddyn sy’n ddiweddarach na 2029.

en-gb	It also introduces a requirement for such lists to be compiled in 2030 and every 5 years after that (although the years can be changed, by order, by the Welsh Ministers).
cy-gb	Mae hefyd yn cyflwyno gofyniad i restrau o’r fath gael eu llunio yn 2030 a phob 5 mlynedd wedi hynny (er y gellir newid y blynyddoedd, drwy orchymyn, gan Weinidogion Cymru).

en-gb	17 Calculation of tax for different valuation bands
cy-gb	17 Cyfrifo’r dreth ar gyfer bandiau prisio gwahanol

en-gb	In section 5 of the 1992 Act—
cy-gb	Yn adran 5 o Ddeddf 1992—

en-gb	(a)   in subsection (4)—
cy-gb	(a)   yn is-adran (4)—

en-gb	(i)   after “the Secretary of State” insert “, in relation to England,”;
cy-gb	(i)   ar ôl “the Secretary of State” mewnosoder “, in relation to England,”;

en-gb	(ii)   in paragraph (b), omit “or (3)”;
cy-gb	(ii)   ym mharagraff (b), hepgorer “or (3)”;

en-gb	(b)   in subsection (4A), omit “or (3)”;
cy-gb	(b)   yn is-adran (4A), hepgorer “or (3)”;

en-gb	(c)   after subsection (4A), insert—
cy-gb	(c)   ar ôl is-adran (4A), mewnosoder—

en-gb	(d)   after subsection (5), insert—
cy-gb	(d)   ar ôl is-adran (5), mewnosoder—

en-gb	18 Discounts
cy-gb	18 Disgowntiau

en-gb	(a)   insubsection (4),for “for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” substitute “in accordance with subsection (4C)”;
cy-gb	(a)   yn is-adran (4), yn lle “for the purposes of discount by virtue of paragraph 2 (severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” rhodder “in accordance with subsection (4C)”;

en-gb	(b)   omit subsections (4A) and (4B);
cy-gb	(b)   hepgorer is-adrannau (4A) a (4B);

en-gb	(c)   before subsection (5), insert—
cy-gb	(c)   o flaen is-adran (5), mewnosoder—

en-gb	(a)   in subsection (2), for “for the purposes of discount by virtue of paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” substitute “in accordance with subsection (2A)”;
cy-gb	(a)   yn is-adran (2), yn lle “for the purposes of discount by virtue of paragraph 2 (the severely mentally impaired) or 4 (students etc.) of Schedule 1 to this Act” rhodder “in accordance with subsection (2A)”;

en-gb	(b)   for subsection (2A), substitute—
cy-gb	(b)   yn lle is-adran (2A), rhodder—

en-gb	(a)   in the heading, after “Discounts”, insert “: England”;
cy-gb	(a)   yn y pennawd, ar ôl “Discounts”, mewnosoder “: England”;

en-gb	(b)   in subsection (1), after “any chargeable dwelling”, insert “in England”;
cy-gb	(b)   yn is-adran (1), ar ôl “any chargeable dwelling”, mewnosoder “in England”;

en-gb	(c)   in subsection (2)—
cy-gb	(c)   yn is-adran (2)—

en-gb	(i)   for “11C, 12, 12A and 12B”, substitute “and 11C”;
cy-gb	(i)   yn lle “, 11C, 12, 12A and 12B”, rhodder “and 11C”;

en-gb	(ii)   after “any chargeable dwelling”, insert “in England”;
cy-gb	(ii)   ar ôl “any chargeable dwelling”, mewnosoder “in England”;

en-gb	(d)   in subsection (5), at the end, insert “in relation to any chargeable dwelling in England”.
cy-gb	(d)   yn is-adran (5), ar y diwedd, mewnosoder “in relation to any chargeable dwelling in England”.

en-gb	(5)   After section 11D, insert—
cy-gb	(5)   Ar ôl adran 11D, mewnosoder—

en-gb	(6)   Omit section 12.
cy-gb	(6)   Hepgorer adran 12.

en-gb	(7)   In section 12A—
cy-gb	(7)   Yn adran 12A—

en-gb	(a)   for subsection (1), substitute—
cy-gb	(a)   yn lle is-adran (1), rhodder—

en-gb	(b)   omit subsection (6).
cy-gb	(b)   hepgorer is-adran (6).

en-gb	(8)   In section 12B—
cy-gb	(8)   Yn adran 12B—

en-gb	(a)   for subsection (1) substitute—
cy-gb	(a)   yn lle is-adran (1) rhodder—

en-gb	(9)   In section 66, for “12”, substitute “11F”.
cy-gb	(9)   Yn adran 66, yn lle “12”, rhodder “11F”.

en-gb	(11)   In Schedule 1—
cy-gb	(11)   Yn Atodlen 1—

en-gb	(a)   in the heading, after “Discount”, insert “: England”;
cy-gb	(a)   yn y pennawd, ar ôl “Discount”, mewnosoder “: England”;

en-gb	(b)   omit paragraph 12.
cy-gb	(b)   hepgorer paragraff 12.

en-gb	19 Reduced amounts
cy-gb	19 Symiau gostyngedig

en-gb	(a)   in subsection (1), after “may” insert “, in relation to England, and the Welsh Ministers must, in relation to Wales,”;
cy-gb	(a)   yn is-adran (1), ar ôl “may” mewnosoder “, in relation to England, and the Welsh Ministers must, in relation to Wales,”;

en-gb	(b)   in subsection (3), for “12” substitute “11E, 11F”;
cy-gb	(b)   yn is-adran (3), yn lle “12” rhodder “11E, 11F”;

en-gb	(c)   in subsection (4), after “thinks” insert “, or the Welsh Ministers think,”;
cy-gb	(c)   yn is-adran (4), ar ôl “thinks” mewnosoder “, or the Welsh Ministers think,”;

en-gb	(d)   in subsection (7), after “thinks” insert “, or the Welsh Ministers think,”;
cy-gb	(d)   yn is-adran (7), ar ôl “thinks” mewnosoder “, or the Welsh Ministers think,”;

en-gb	(e)  in subsection (8)—
cy-gb	(e)  yn is-adran (8)—

en-gb	(i)   in paragraph (a), after “billing authority” insert “in England”;
cy-gb	(i)   ym mharagraff (a), ar ôl “billing authority” mewnosoder “in England”;

en-gb	(ii)   after paragraph (b), insert—
cy-gb	(ii)   ar ôl paragraff (b), mewnosoder—

en-gb	(f)   after subsection (10), insert—
cy-gb	(f)   ar ôl is-adran (10), mewnosoder—

en-gb	(i)   omit paragraph (b);
cy-gb	(i)   hepgorer paragraff (b);

en-gb	(ii)   in paragraph (c), for “(b)” substitute “pursuant to regulations made by the Welsh Ministers under section 13”.
cy-gb	(ii)   ym mharagraff (c), yn lle “(b)” rhodder “pursuant to regulations made by the Welsh Ministers under section 13”.

en-gb	(b)   omit subsections (4), (5) and (8);
cy-gb	(b)   hepgorer is-adrannau (4), (5) ac (8);

en-gb	(c)   in subsection (9), omit “or regulations under subsection (4)”.
cy-gb	(c)   yn is-adran (9), hepgorer “or regulations under subsection (4)”.

en-gb	(a)   in subsection (3)(a), omit “its council tax reduction scheme,”; (b)   in subsection (12), omit paragraph (c).
cy-gb	(a)   yn is-adran (3)(a), hepgorer “its council tax reduction scheme,”; (b)   yn is-adran (12), hepgorer paragraff (c).

en-gb	(a)   in subsection (1), in the definition of “P”, omit “its council tax reductions scheme,”;
cy-gb	(a)   yn is-adran (1), yn y diffiniad o “P”, hepgorer “its council tax reductions scheme,”;

en-gb	(b)   in subsection (1A), omit sub-paragraph (iii).
cy-gb	(b)   yn is-adran (1A), hepgorer is-baragraff (iii).

en-gb	(6)   In section 66, in subsection (2), after paragraph (b), insert—
cy-gb	(6)   Yn adran 66, yn is-adran (2), ar ôl paragraff (b), mewnosoder—

en-gb	(7)   Omit Schedule 1B.
cy-gb	(7)   Hepgorer Atodlen 1B.

en-gb	20  Procedure for the compilation of valuation lists
cy-gb	20  Y weithdrefn ar gyfer llunio rhestrau prisio

en-gb	(1)   In section 22B of the 1992 Act—
cy-gb	(1)   Yn adran 22B o Ddeddf 1992—

en-gb	(a)   in subsection (3), after “the Welsh Ministers” insert “, but an order under this subsection cannot specify a year later than 2027”;
cy-gb	(a)   yn is-adran (3), ar ôl “the Welsh Ministers” mewnosoder “, but an order under this subsection cannot specify a year later than 2027”;

en-gb	(b)   after subsection (3), insert—
cy-gb	(b)   ar ôl is-adran (3), mewnosoder—

en-gb	(c)   in subsection (7), for “this section” substitute “subsection (1A), (2) or (3)”;
cy-gb	(c)   yn is-adran (7), yn lle “this section” rhodder “subsection (1A), (2) or (3)”;

en-gb	(e)   after subsection (8), insert—
cy-gb	(e)   ar ôl is-adran (8), mewnosoder—

en-gb	(f)   in subsection (10), after “billing authority” insert “in England”;
cy-gb	(f)   yn is-adran (10), ar ôl “billing authority” mewnosoder “in England”;

en-gb	(g)   after subsection (10), insert—
cy-gb	(g)   ar ôl is-adran (10), mewnosoder—

en-gb	(h)   for subsection (12), substitute—
cy-gb	(h)   yn lle is-adran (12), rhodder—

en-gb	(2)   In section 24 of the 1992 Act—
cy-gb	(2)   Yn adran 24 o Ddeddf 1992—

en-gb	(a)   in subsection (9), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;
cy-gb	(a)   yn is-adran (9), yn lle “or 22B(10)” rhodder “, 22B(10) or 22B(10A)(a)”;

en-gb	(a)   in subsection (2)(a), for “or 22B(10)” substitute “, 22B(10) or 22B(10A)(a)”;
cy-gb	(a)   yn is-adran (2)(a), yn lle “or 22B(10)” rhodder “, 22B(10) or 22B(10A)(a)”;

en-gb	(c)   after subsection (3), insert—
cy-gb	(c)   ar ôl is-adran (3), mewnosoder—

en-gb	(d)   in subsection (4), for “or (3)” substitute “, (2A), (3) or (3A)”;
cy-gb	(d)   yn is-adran (4), yn lle “or (3)” rhodder “, (2A), (3) or (3A)”;

en-gb	(e)   in subsection (8)(a), for “(3)” substitute “(2A), (3), (3A)”.
cy-gb	(e)   yn is-adran (8)(a), yn lle “(3)” rhodder “(2A), (3), (3A)”.

en-gb	(4)   In paragraph 8 of Schedule 2 to the 1992 Act, in sub-paragraphs (1), (2)(a) and (3)(a), after “22B(7)” insert “, 22B(7A)”.
cy-gb	(4)   Ym mharagraff 8 o Atodlen 2 i Ddeddf 1992, yn is-baragraffau (1), (2)(a) a (3)(a), ar ôl “22B(7)” mewnosoder “, 22B(7A)”.

en-gb	PART 3
cy-gb	RHAN 3

en-gb	GENERAL
cy-gb	CYFFREDINOL

en-gb	21 Interpretation
cy-gb	21 Dehongli

en-gb	In this Act—
cy-gb	Yn y Ddeddf hon—

en-gb	“the 1988 Act” (“Deddf 1988”) has the meaning given by section 1(1);
cy-gb	mae i “Deddf 1988” (“the 1998 Act”) yr ystyr a roddir gan adran 1(1);

en-gb	“the 1992 Act” (“Deddf 1992”) has the meaning given by section 16(1).
cy-gb	mae i “Deddf 1992” (“the 1992 Act”) yr ystyr a roddir gan adran 16(1).

en-gb	22            Consequential and transitional provision
cy-gb	22 Darpariaeth ganlyniadol a throsiannol

en-gb	(1)   The Welsh Ministers may by regulations—
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau—

en-gb	(a)   make provision that is incidental or supplementary to, or consequential on, any provision of this Act;
cy-gb	(a)   gwneud darpariaeth sy’n ddeilliadol neu’n atodol i unrhyw ddarpariaeth yn y Ddeddf hon, neu sy’n ganlyniadol ar unrhyw ddarpariaeth o’r fath;

en-gb	(b)   make transitional or saving provision in connection with any provision of this Act.
cy-gb	(b)   gwneud  darpariaeth  drosiannol  neu  ddarpariaeth  arbed  mewn  cysylltiad  ag unrhyw ddarpariaeth o’r Ddeddf hon.

en-gb	(2)   Regulations under subsection (1) may amend, repeal or revoke any enactment.
cy-gb	(2)   Caiff rheoliadau o dan is-adran (1) ddiwygio, ddiddymu neu ddirymu unrhyw ddeddfiad.

en-gb	(3)   Regulations under this section are to be made by statutory instrument.
cy-gb	(3)   Mae rheoliadau o dan yr adran hon i’w gwneud drwy offeryn statudol.

en-gb	(4)   A statutory instrument containing regulations made under this section that amend or repeal an enactment contained in primary legislation may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, Senedd Cymru.
cy-gb	(4)   Ni chaniateir gwneud offeryn statudol sy’n cynnwys rheoliadau a wneir o dan yr adran hon sy’n diwygio neu’n diddymu deddfiad a gynhwysir mewn deddfwriaeth sylfaenol oni fo drafft o’r offeryn wedi ei osod gerbron Senedd Cymru, ac wedi ei gymeradwyo ganddi drwy benderfyniad.

en-gb	(5)   Any other statutory instrument containing regulations under this section is subject to annulment in pursuance of a resolution of Senedd Cymru.
cy-gb	(5)   Mae unrhyw offeryn statudol arall sy’n cynnwys rheoliadau a wneir o dan yr adran hon yn ddarostyngedig i’w ddiddymu yn unol â phenderfyniad gan Senedd Cymru.

en-gb	(6)   In subsection (4), “primary legislation” means—
cy-gb	(6)   Yn is-adran (4), ystyr “deddfwriaeth sylfaenol” yw—

en-gb	(a)   an Act of Senedd Cymru;
cy-gb	(a)   Deddf gan Senedd Cymru;

en-gb	(b)   a Measure of the National Assembly for Wales;
cy-gb	(b)   Mesur gan Gynulliad Cenedlaethol Cymru;

en-gb	(c)   an Act of the Parliament of the United Kingdom.
cy-gb	(c)   Deddf gan Senedd y Deyrnas Unedig.

en-gb	23 Coming into force
cy-gb	23 Dod i rym

en-gb	(1)   This section and sections 1, 16, 21, 22 and 24 and paragraph 13(3)(b) of the Schedule (and section 15 in so far as relating to paragraph 13(3)(b)) come into force on the day after the day on which this Act receives Royal Assent.
cy-gb	(1)   Daw’r adran hon ac adrannau 1, 16, 21, 22 a 24 a pharagraff 13(3)(b) o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â pharagraff 13(3)(b)) i rym drannoeth y diwrnod y caiff y Ddeddf hon y Cydsyniad Brenhinol.

en-gb	(2)   The following provisions come into force at the end of the period of two months beginning with the day on this Act receives Royal Assent—
cy-gb	(2)   Daw’r darpariaethau a ganlyn i rym ar ddiwedd y cyfnod o ddeufis sy’n dechrau â’r diwrnod y caiff y Ddeddf hon y Cydsyniad Brenhinol—

en-gb	(a)   sections 2, 3, and 4 and Part 1 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(a)   adrannau 2, 3, a 4 a Rhan 1 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(b)   section 5;
cy-gb	(b)   adran 5;

en-gb	(c)   section 7;
cy-gb	(c)   adran 7;

en-gb	(d)   section 8 and Part 2 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(d)   adran 8 a Rhan 2 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(e)   section 9 and Part 3 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(e)   adran 9 a Rhan 3 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(f)   section 13 and Part 6 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(f)   adran 13 a Rhan 6 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(g)   section 14 and Part 7 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(g)   adran 14 a Rhan 7 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(h)   section 17;
cy-gb	(h)   adran 17;

en-gb	(i)   section 20.
cy-gb	(i)   adran 20.

en-gb	(3)   The following provisions come into force on 1 April 2025—
cy-gb	(3)   Daw’r darpariaethau a ganlyn i rym ar 1 Ebrill 2025—

en-gb	(a)   sections 10 and 11 and Part 4 of the Schedule (and section 15 in so far as relating to that Part of the Schedule);
cy-gb	(a)   adrannau 10 ac 11 a Rhan 4 o’r Atodlen (ac adran 15 i’r graddau y mae’n ymwneud â’r Rhan honno o’r Atodlen);

en-gb	(b)   section 6.
cy-gb	(b)   adran 6.

en-gb	(4)   The amendments made by section 6 have effect in relation to chargeable days falling on or after 1 April 2025.
cy-gb	(4)   Mae’r diwygiadau a wneir gan adran 6 yn cael effaith mewn perthynas â diwrnodau y codir swm ynglŷn â hwy sydd ar 1 Ebrill 2025 neu wedi hynny.

en-gb	(5)   The provisions referred to in subsection (6) come into force for the purposes referred to in that subsection on the day after the day on which this Act receives Royal Assent, but for all other purposes they come into force on a day (or days) appointed by the Welsh Ministers in an order made by statutory instrument.
cy-gb	(5)   Daw’r darpariaethau y cyfeirir atynt yn is-adran (6) i rym at y dibenion y cyfeirir atynt yn yr is-adran honno drannoeth y diwrnod y caiff y Ddeddf hon y Cydsyniad Brenhinol, ond at bob diben arall deuant i rym ar ddiwrnod (neu ddiwrnodau) a bennir gan Weinidogion Cymru mewn gorchymyn a wneir drwy offeryn statudol.

en-gb	(6)   The provisions and purposes are—
cy-gb	(6)   Y darpariaethau a’r dibenion yw—

en-gb	(a)   section 18(2)(c) for the purpose of making regulations under section 6(4C)(b)(ii) and (4D) of the (amended) 1992 Act;
cy-gb	(a)   adran 18(2)(c) at ddiben gwneud rheoliadau o dan adran 6(4C)(b)(ii) a (4D) o Ddeddf 1992 (fel y’i diwygiwyd);

en-gb	(b)   section 18(5) for the purpose of making regulations under sections 11E(1), (2)(b), (3), (5) and (7) and 11F(1) and (7) of the (amended) 1992 Act.
cy-gb	(b)   adran 18(5) at ddiben gwneud rheoliadau o dan adrannau 11E(1), (2)(b), (3), (5) a (7) ac 11F(1) a (7) o Ddeddf 1992 (fel y’i diwygiwyd).

en-gb	(7)   The other provisions of this Act come into force on a day (or days) appointed by the Welsh Ministers in an order made by statutory instrument.
cy-gb	(7)   Daw darpariaethau eraill y Ddeddf hon i rym ar ddiwrnod (neu ddiwrnodau) a bennir gan Weinidogion Cymru mewn gorchymyn a wneir drwy offeryn statudol.

en-gb	(8)   An order under subsection (5) or (7) may make transitional or saving provision.
cy-gb	(8)   Caiff  gorchymyn  o  dan  is-adran  (5)  neu  (7)  wneud  darpariaeth  drosiannol  neu ddarpariaeth arbed.

en-gb	24 Short title
cy-gb	24 Enw byr

en-gb	The short title of this Act is the Local Government Finance (Wales) Act 2024.
cy-gb	Enw byr y Ddeddf hon yw Deddf Cyllid Llywodraeth Leol (Cymru) 2024.

en-gb	SCHEDULE1 
cy-gb	ATODLEN1

en-gb	(introduced by section 15)
cy-gb	(a gyflwynir gan adran 15)

en-gb	MINOR AND CONSEQUENTIAL AMENDMENTS
cy-gb	MÂN DDIWYGIADAU A DIWYGIADAU CANLYNIADOL

en-gb	PART 1
cy-gb	RHAN 1

en-gb	AMENDMENTS RELATING TO RATING LISTS
cy-gb	DIWYGIADAU YN YMWNEUD Â RHESTRAU ARDRETHU

en-gb	Local Government Finance Act 1988 (c. 41)
cy-gb	Deddf Cyllid Llywodraeth Leol 1988 (p. 41)

en-gb	1  (1)   The 1988 Act is amended as follows.
cy-gb	1  (1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 41A.
cy-gb	(2)   Hepgorer adran 41A.

en-gb	(3)   In section 42(5), for “Secretary of State” substitute “appropriate national authority”.
cy-gb	(3)   Yn adran 42(5), yn lle “Secretary of State” rhodder “appropriate national authority”.

en-gb	(4)   In  section  45(1)(d)  and  (9),  for  “Secretary  of  State”  substitute  “appropriate  national authority”.
cy-gb	(4)   Yn  adran  45(1)(d)  a  (9),  yn  lle  “Secretary  of  State”  rhodder  “appropriate  national authority”.

en-gb	(6)   In section 50(1), for “Secretary of State” substitute “appropriate national authority” and for “he” substitute “it”.
cy-gb	(6)   Yn adran 50(1), yn lle “Secretary of State” rhodder “appropriate national authority” ac yn lle “he” rhodder “it”.

en-gb	(a)   after subsection (1), insert—
cy-gb	(a)   ar ôl is-adran (1), mewnosoder—

en-gb	(b)   in  subsection  (2),  for  “Secretary  of  State”  substitute  “appropriate  national authority”;
cy-gb	(b)   yn is-adran (2), yn lle “Secretary of State” rhodder“appropriate national authority”;

en-gb	(c)   in subsection (7A)—
cy-gb	(c)   yn is-adran (7A)—

en-gb	(i)   at the beginning insert “In relation to England,”;
cy-gb	(i)   ar y dechrau mewnosoder “In relation to England,”;

en-gb	(ii)   in paragraph (a), omit “or 41A(10)”;
cy-gb	(ii)   ym mharagraff (a), hepgorer “or 41A(10)”;

en-gb	(d)   after subsection (7A), insert—
cy-gb	(d)   ar ôl is-adran (7A), mewnosoder—

en-gb	(a)   in subsection (1), for “Secretary of State” substitute “Welsh Ministers”;
cy-gb	(a)   yn is-adran (1), yn lle “Secretary of State” rhodder “Welsh Ministers”;

en-gb	(b)   in subsection (5), for “Secretary of State thinks” substitute “Welsh Ministers think”;
cy-gb	(b)   yn is-adran (5), yn lle “Secretary of State thinks” rhodder “Welsh Ministers think”;

en-gb	(c)   in subsection (9), for “Secretary of State” substitute “Welsh Ministers”, for “him” substitute “them” and for “his” substitute “their”;
cy-gb	(c)   yn is-adran (9), yn lle “Secretary of State” rhodder “Welsh Ministers”, yn lle “him” rhodder “them” ac yn lle “his” rhodder “their”;

en-gb	(d)   in subsection (10)(a), for “five” substitute “three”.
cy-gb	(d)   yn is-adran (10)(a), yn lle “five” rhodder “three”.

en-gb	(11)   In section 59, for “Secretary of State” substitute “appropriate national authority”.
cy-gb	(11)   Yn adran 59, yn lle “Secretary of State” rhodder “appropriate national authority”.

en-gb	(12)   In section 63(1), for “Secretary of State” substitute “appropriate national authority” and for “he sees” substitute “it sees”.
cy-gb	(12)   Yn adran 63(1), yn lle “Secretary of State” rhodder “appropriate national authority” ac yn lle “he sees” rhodder “it sees”.

en-gb	(a)   in subsection (2A)(a), for sub-paragraphs (i) and (ii) substitute “the appropriate national authority”;
cy-gb	(a)   yn is-adran (2A)(a), yn lle is-baragraffau (i) a (ii) rhodder “the appropriate national authority”;

en-gb	(b)   in subsections (3) and (3A), for “Secretary of State” substitute “appropriate national authority”;
cy-gb	(b)   yn is-adrannau (3) a (3A), yn lle “Secretary of State” rhodder “appropriate national authority”;

en-gb	(c)   in subsection (11A), for “Secretary of State in relation to England, and the National Assembly in relation to Wales,” substitute “appropriate national authority”.
cy-gb	(c)   yn is-adran (11A), yn lle “Secretary of State in relation to England, and the National Assembly in relation to Wales,” rhodder “appropriate national authority”.

en-gb	(15)   In section 66A(6), for paragraphs (a) and (b) substitute “by the appropriate national authority”.
cy-gb	(15)   Yn  adran  66A(6),  yn  lle  paragraffau  (a)  a  (b)  rhodder  “by  the  appropriate  national authority”.

en-gb	(16)   In section 67, after subsection (12) insert—
cy-gb	(16)   Yn adran 67, ar ôl is-adran (12) mewnosoder—

en-gb	(17)   In Schedule 4ZA, omit paragraph 11.
cy-gb	(17)   Yn Atodlen 4ZA, hepgorer paragraff 11.

en-gb	(19)   In Schedule 4A, in paragraph 6(2), for “Secretary of State” substitute “appropriate national authority”.
cy-gb	(19)   Yn Atodlen 4A, ym mharagraff 6(2), yn lle “Secretary of State” rhodder “appropriate national authority”.

en-gb	(20)   In Schedule 5, in paragraph 13(4), for “Secretary of State” substitute “appropriate national authority”.
cy-gb	(20)   Yn Atodlen 5, ym mharagraff 13(4), yn lle “Secretary of State” rhodder “appropriate national authority”.

en-gb	(21)   In Schedule 5A, omit paragraph 7.
cy-gb	(21)   Yn Atodlen 5A, hepgorer paragraff 7.

en-gb	(22)   In Schedule 6, in paragraphs 2(3)(b), (6A), (8), (9), (11) and 2A(2)(a), for “Secretary of State” substitute “appropriate national authority”.
cy-gb	(22)   Yn Atodlen 6, ym mharagraffau 2(3)(b), (6A), (8), (9), (11) a 2A(2)(a), yn lle “Secretary of State” rhodder “appropriate national authority”.

en-gb	(a)   in paragraph 1, for “Secretary of State” substitute “appropriate national authority” and for “he” substitute “it”;
cy-gb	(a)   ym  mharagraff  1,  yn  lle  “Secretary  of  State”  rhodder  “appropriate  national authority” ac yn lle “he” rhodder “it”;

en-gb	(b)   in paragraphs 2(1)(c), 3(3), 4(1)(a) and (b), 6(1A), 6A(1) (both places), (2) (both places) and (3), for “Secretary of State” substitute “appropriate national authority”;
cy-gb	(b)   ym mharagraffau 2(1)(c), 3(3), 4(1)(a) a (b), 6(1A), 6A(1) (yn y ddau le), (2) (yn y ddau le) a (3), yn lle “Secretary of State” rhodder “appropriate national authority”;

en-gb	(c)   in paragraph 8—
cy-gb	(c)   ym mharagraff 8—

en-gb	(i)   in sub-paragraph (1), after “valuation officer” insert “of a billing authority in England”;
cy-gb	(i)   yn  is-baragraff  (1),  ar  ôl  “valuation  officer”  mewnosoder  “of  a  billing authority in England”;

en-gb	(ii)   in sub-paragraph (2), after “billing authority” insert “in England” and in paragraph (a), omit “or 41A(10)”;
cy-gb	(ii)   yn is-baragraff (2), ar ôl “billing authority” mewnosoder “in England” ac ym mharagraff (a), hepgorer “or 41A(10)”;

en-gb	(iii)   in sub-paragraph (4), after “billing authority” insert “in England”; (d)   after paragraph 8, insert—
cy-gb	(iii)   yn is-baragraff (4), ar ôl “billing authority” mewnosoder “in England”; (d)   ar ôl paragraff 8, mewnosoder—

en-gb	(a)   the officer is maintaining the list, and
cy-gb	(a)   the officer is maintaining the list, and

en-gb	Local Government (Wales) Act 1994 (c. 19)
cy-gb	Deddf Llywodraeth Leol (Cymru) 1994 (p. 19)

en-gb	2  (1)   The Local Government (Wales) Act 1994 is amended as follows.
cy-gb	2  (1)   Mae Deddf Llywodraeth Leol (Cymru) 1994 wedi ei diwygio fel a ganlyn.

en-gb	(a)   omit paragraph 84;
cy-gb	(a)   hepgorer paragraff 84;

en-gb	(b)   in paragraph 85, for“that Act” substitute “the Local Government Finance Act 1988”;
cy-gb	(b)   ym mharagraff 85, yn lle “that Act” rhodder “the Local Government Finance Act 1988”;

en-gb	(c)   omit paragraph 86.
cy-gb	(c)   hepgorer paragraff 86.

en-gb	Business Rate Supplements Act 2009 (c. 7)
cy-gb	Deddf Taliadau Atodol Ardrethi Busnes 2009 (p. 7)

en-gb	3 (1)   The Business Rate Supplements Act 2009 is amended as follows.
cy-gb	3 (1)   Mae Deddf Taliadau Atodol Ardrethi Busnes 2009 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In section 30(2), in the table, in the entry for “local non-domestic rating list”, in the second column, after “41(1)” insert “or 41ZA(1)”.
cy-gb	(2)   Yn adran 30(2), yn y tabl, yn y cofnod ar gyfer “local non-domestic rating list”, yn yr ail golofn, ar ôl “41(1)” mewnosoder “or 41ZA(1)”.

en-gb	Growth and Infrastructure Act 2013 (c. 27)
cy-gb	Deddf Twf a Seilwaith 2013 (p. 27)

en-gb	4  (1)   The Growth and Infrastructure Act 2013 is amended as follows.
cy-gb	4  (1)   Mae Deddf Twf a Seilwaith 2013 wedi ei diwygio fel a ganlyn.

en-gb	Non-Domestic Rating (Lists) Act 2021 (c. 8)
cy-gb	Deddf Ardrethu Annomestig (Rhestrau) 2021 (p. 8)

en-gb	5 (1)   The Non-Domestic Rating (Lists) Act 2021 is amended as follows.
cy-gb	5  (1)   Mae Deddf Ardrethu Annomestig (Rhestrau) 2021 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 1(4).
cy-gb	(2)   Hepgorer adran 1(4).

en-gb	AMENDMENTS RELATING TO DISCRETIONARY RELIEF
cy-gb	DIWYGIADAU YN YMWNEUD Â RHYDDHAD YN ÔL DISGRESIWN

en-gb	Local Government and Rating Act 1997 (c. 29)
cy-gb	Deddf Llywodraeth Leol ac Ardrethu 1997 (p. 29)

en-gb	6  (1)   The Local Government and Rating Act 1997 is amended as follows.
cy-gb	6  (1)   Mae Deddf Llywodraeth Leol ac Ardrethu 1997 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In Schedule 3, omit paragraph 23.
cy-gb	(2)   Yn Atodlen 3, hepgorer paragraff 23.

en-gb	Non-Domestic Rating Act 2023 (c. 53)
cy-gb	Deddf Ardrethu Annomestig 2023 (p. 53)

en-gb	7  (1)   The Non-Domestic Rating Act 2023 is amended as follows.
cy-gb	7  (1)   Mae Deddf Ardrethu Annomestig 2023 wedi ei diwygio fel a ganlyn.

en-gb	AMENDMENTS RELATING TO EXEMPTIONS
cy-gb	DIWYGIADAU YN YMWNEUD AG ESEMPTIADAU

en-gb	8  (1)   The 1988 Act is amended as follows.
cy-gb	8  (1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(a)   before paragraph 20, in the italic heading, at the end insert “: England”;
cy-gb	(a)   o flaen paragraff 20, yn y pennawd italig, ar y diwedd mewnosoder “: England”;

en-gb	(b)   in paragraph 20(1) after “may” insert “in relation to England”.
cy-gb	(b)   ym mharagraff 20(1) ar ôl “may” mewnosoder “in relation to England”.

en-gb	AMENDMENTS RELATING TO NON-DOMESTIC RATING MULTIPLIERS
cy-gb	DIWYGIADAU YN YMWNEUD Â LLUOSYDDION ARDRETHU ANNOMESTIG

en-gb	9      (1)   The 1988 Act is amended as follows.
cy-gb	9  (1)   Mae Deddf 1988 wedi ei diwygio fel a ganlyn.

en-gb	(2)   In Schedule 4ZA, in paragraph 10—
cy-gb	(2)   Yn Atodlen 4ZA, ym mharagraff 10—

en-gb	(a)   in sub-paragraph (3)(b), after “multiplier” insert “in relation to England”;
cy-gb	(a)   yn is-baragraff (3)(b), ar ôl “multiplier” mewnosoder “in relation to England”;

en-gb	(b)   in sub-paragraph (9), at the start, insert “In relation to England,”.
cy-gb	(b)   yn is-baragraff (9), ar y dechrau, mewnosoder “In relation to England,”.

en-gb	(3)   In Schedule 4ZB, in paragraph 3(3)(b) after “multiplier” insert “in relation to England”.
cy-gb	(3)   Yn Atodlen 4ZB, ym mharagraff 3(3)(b) ar ôl “multiplier” mewnosoder “in relation to England”.

en-gb	(4)   In Schedule 5A, in paragraph 6(3), after “multiplier” insert “in relation to England”.
cy-gb	(4)   Yn  Atodlen  5A,  ym  mharagraff  6(3),  ar  ôl  “multiplier”  mewnosoder  “in  relation  to England”.

en-gb	(5)   In Schedule 7, omit Part 1.
cy-gb	(5)   Yn Atodlen 7, hepgorer Rhan 1.

en-gb	Local Government Act 2003 (c. 26)
cy-gb	Deddf Llywodraeth Leol 2003 (p. 26)

en-gb	10  (1)   The Local Government Act 2003 is amended as follows.
cy-gb	10 (1)   Mae Deddf Llywodraeth Leol 2003 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 62(2) to (10).
cy-gb	(2)   Hepgorer adran 62(2) i (10).

en-gb	Local Government and Elections (Wales) Act 2021 (asc 1)
cy-gb	Deddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 (dsc 1)

en-gb	11  (1)   The Local Government and Elections (Wales) Act 2021 is amended as follows.
cy-gb	11  (1)   Mae Deddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 154(2) and (3)(a).
cy-gb	(2)   Hepgorer adran 154(2) a (3)(a).

en-gb	(2)   Omit section 15(3) and (4).
cy-gb	(2)   Hepgorer adran 15(3) a (4).

en-gb	(3)   In the Schedule, omit paragraphs 56 to 66.
cy-gb	(3)   Yn yr Atodlen, hepgorer paragraffau 56 i 66.

en-gb	AMENDMENTS RELATING TO PROVISION OF INFORMATION
cy-gb	DIWYGIADAU YN YMWNEUD Â DARPARU GWYBODAETH

en-gb	(a)   before paragraph 5, in the italic heading, omit “valuation officer or”;
cy-gb	(a)   o flaen paragraff 5, yn y pennawd italig, hepgorer “valuation officer or”;

en-gb	(b)   in paragraph 5, omit sub-paragraphs (1), (1A), (2) and (4);
cy-gb	(b)   ym mharagraff 5, hepgorer is-baragraffau (1), (1A), (2) a (4);

en-gb	(c)   before paragraph 5ZC, in the italic heading, omit “: England”;
cy-gb	(c)   o flaen paragraff 5ZC, yn y pennawd italig, hepgorer “: England”;

en-gb	(d)   before paragraph 5A, in the italic heading, omit “valuation officer or”;
cy-gb	(d)   o flaen paragraff 5A, yn y pennawd italig, hepgorer “valuation officer or”;

en-gb	(e)   in paragraph 5A—
cy-gb	(e)   ym mharagraff 5A—

en-gb	(i)   in sub-paragraph (1), for “paragraph 5” substitute “paragraph 5(1B)” and omit “(2) or”;
cy-gb	(i)   yn  is-baragraff  (1),  yn  lle  “paragraph  5”  rhodder  “paragraph  5(1B)”  a hepgorer “(2) or”;

en-gb	(ii)   in sub-paragraph (2), for “valuation officer or, as the case may be, billing authority concerned” substitute “billing authority”;
cy-gb	(ii)   yn is-barargaff (2), yn lle “valuation officer or, as the case may be, billing authority concerned” rhodder “billing authority”;

en-gb	(iii)   in sub-paragraph (2)(a), omit “(2) or”; (iv)   in sub-paragraph (3), omit “(2) or”;
cy-gb	(iii)   yn is-baragraff (2)(a), hepgorer “(2) or”; (iv)   yn is-baragraff (3), hepgorer “(2) or”;

en-gb	(v)   in sub-paragraph (4), for “paragraph 5” substitute “paragraph 5(1B)”;
cy-gb	(v)   yn is-baragraff (4), yn lle “paragraph 5” rhodder “paragraph 5(1B)”;

en-gb	(vi)   in sub-paragraph (5)(a), for “paragraph 5” substitute “paragraph 5(1B)”;
cy-gb	(vi)   yn is-baragraff (5)(a), yn lle “paragraph 5” rhodder “paragraph 5(1B)”;

en-gb	(f)   in paragraph 5B, omit “valuation officer or, as the case may be,”;
cy-gb	(f)   ym mharagraff 5B, hepgorer “valuation officer or, as the case may be,”;

en-gb	(g)   before paragraph 5BD, in the italic heading, omit “: England”;
cy-gb	(g)   o flaen paragraff 5BD, yn y pennawd italig, hepgorer “: England”;

en-gb	(h)   in paragraph 5BE, for sub-paragraph (5) substitute—
cy-gb	(h)   ym mharagraff 5BE, yn lle is-baragraff (5) rhodder—

en-gb	(i)   before paragraph 5C, in the italic heading, omit “valuation officer or”;
cy-gb	(i)   o flaen paragraff 5C, yn y pennawd italig, hepgorer “valuation officer or”;

en-gb	(j)   in paragraph 5C(6)(a), omit “(2) or”;
cy-gb	(j)   ym mharagraff 5C(6)(a), hepgorer “(2) or”;

en-gb	(k)   in paragraph 5D(1), for paragraphs (a) and (b) substitute “be recovered by the billing authority concerned as a civil debt due to the authority”;
cy-gb	(k)   ym mharagraff 5D(1), yn lle paragraffau (a) a (b) rhodder “be recovered by the billing authority concerned as a civil debt due to the authority”;

en-gb	(l)   in paragraph 5E—
cy-gb	(l)   ym mharagraff 5E—

en-gb	(i)   in  sub-paragraph  (1),  for  “paragraphs  5ZC,  5ZD  or  5A”  substitute “paragraph  5ZC  or  5ZD”,  and  after  “above”  insert  “in  relation  to  a hereditament situated in England”;
cy-gb	(i)   yn is-baragraff (1), yn lle “paragraphs 5ZC, 5ZD or 5A” rhodder “paragraph 5ZC or 5ZD”, ac ar ôl “above” mewnosoder “in relation to a hereditament situated in England”;

en-gb	(ii)   after sub-paragraph (1) insert—
cy-gb	(ii)   ar ôl is-baragraff (1) mewnosoder—

en-gb	(m)   in  paragraph  5F(A1),  for  “Secretary  of  State”  substitute  “appropriate  national authority”;
cy-gb	(m)   ym mharagraff 5F(A1), yn lle “Secretary of State” rhodder “appropriate national authority”;

en-gb	(n)   in  paragraph  5FB,  for  “Secretary  of  State”  substitute  “appropriate  national authority”;
cy-gb	(n)   ym mharagraff 5FB, yn lle “Secretary of State” rhodder “appropriate national authority”;

en-gb	(o)   in paragraph 5H, for “4M, 5, 5ZA, 5ZC or 5A” substitute “4M, 5ZA or 5ZC”.
cy-gb	(o)   ym mharagraff 5H, yn lle “4M, 5, 5ZA, 5ZC or 5A” rhodder “4M, 5ZA or 5ZC”.

en-gb	(a)   in paragraph 2, after sub-paragraph (c) insert—
cy-gb	(a)   ym mharagraff 2, ar ôl is-baragraff (c) mewnosoder—

en-gb	(b)   after paragraph 11(1) insert—
cy-gb	(b)   ar ôl paragraff 11(1) mewnosoder—

en-gb	(c)   in paragraph 11, in sub-paragraph (1A) (as inserted by paragraph (b)) before “5C or 6AA” insert “5BB, 5BE,”.
cy-gb	(c)   ym mharagraff 11, yn is-baragraff(1A) (fel y’i mewnosodir gan baragraff (b)) o flaen “5C or 6AA” mewnosoder “5BB, 5BE,”.

en-gb	Local Government and Housing Act 1989 (c. 42)
cy-gb	Deddf Llywodraeth Leol a Thai 1989 (p. 42)

en-gb	14  (1)   The Local Government and Housing Act 1989 is amended as follows.
cy-gb	14  (1)   Mae Deddf Llywodraeth Leol a Thai 1989 wedi ei diwygio fel a ganlyn.

en-gb	15  (1)   The Local Government Act 2003 is amended as follows.
cy-gb	15  (1)   Mae Deddf Llywodraeth Leol 2003 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 151(2)(a), (c) and (e), (3)(b)(i) and (6).
cy-gb	(2)   Hepgorer adran 151(2)(a), (c) ac (e), (3)(b)(i) a (6).

en-gb	(2)   In the Schedule, omit paragraphs 42, 48 and 53(b).
cy-gb	(2)   Yn yr Atodlen, hepgorer paragraffau 42, 48 a 53(b).

en-gb	AMENDMENTS RELATING TO ANTI-AVOIDANCE
cy-gb	DIWYGIADAU YN YMWNEUD Â GWRTHWEITHIO OSGOI TRETHI

en-gb	(a)   in paragraph 2, after sub-paragraph (b) insert—
cy-gb	(a)   ym mharagraff 2, ar ôl is-baragraff (b) mewnosoder—

en-gb	(b)   in paragraph 11, in sub-paragraph (1A) (as inserted by paragraph 13(3)(b) of this Schedule) after “on an appeal under” insert “section 63L or”.
cy-gb	(b)   ym mharagraff 11, yn is-baragraff (1A) (fel y’i mewnosodir gan baragraff 13(3)(b) o’r Atodlen hon) ar ôl “on an appeal under” mewnosoder “section 63L or”.

en-gb	AMENDMENTS RELATING TO ORDERS AND REGULATIONS UNDER THE LOCAL GOVERNMENT FINANCE ACT 1988
cy-gb	DIWYGIADAU YN YMWNEUD Â GORCHMYNION A RHEOLIADAU O DAN DDEDDF CYLLID LLYWODRAETH LEOL 1988

en-gb	(a)   in subsection (6), for “143(1)” substitute “143A(2)(b)”;
cy-gb	(a)   yn is-adran (6), yn lle “143(1)” rhodder “143A(2)(b)”;

en-gb	(b)   in subsection (7), for “143(1)” substitute “143A(2)(b)”;
cy-gb	(b)   yn is-adran (7), yn lle “143(1)” rhodder “143A(2)(b)”;

en-gb	(c)   in subsection (7A), for “143(1) and (2)” substitute “143A(2) and (3)”.
cy-gb	(c)   yn is-adran (7A), yn lle “143(1) and (2)” rhodder “143A(2) and (3)”.

en-gb	(3)   In section 140, in subsection (4), for “section 143(1) below” substitute “sections 143(1) and 143A(2)(b)”.
cy-gb	(3)   Yn adran 140, yn is-adran (4), yn lle “section 143(1) below” rhodder “sections 143(1) and 143A(2)(b)”.

en-gb	(4)   In section 141, in subsection (5), for “section 143(2) below” substitute “sections 143(2) and 143A(3)”.
cy-gb	(4)   Yn adran 141, yn is-adran (5), yn lle “section 143(2) below” rhodder “sections 143(2) and 143A(3)”.

en-gb	(a)   before subsection (1), insert—
cy-gb	(a)   o flaen is-adran (1), mewnosoder—

en-gb	(b)   in subsection (2), for “, the Treasury or the Welsh Ministers” substitute “or the Treasury”;
cy-gb	(b)   yn is-adran (2), yn lle “, the Treasury or the Welsh Ministers” rhodder “or the Treasury”;

en-gb	(i)   for “(3C)” substitute “(3D)”;
cy-gb	(i)   yn lle “(3C)” rhodder “(3D)”;

en-gb	(ii)   omit the words from “or, in” to the end;
cy-gb	(ii)   hepgorer y geiriau o “or, in” hyd at y diwedd;

en-gb	(d)   omit subsection (3C);
cy-gb	(d)   hepgorer is-adran (3C);

en-gb	(e)   in subsection (3E), for paragraphs (a) and (b) substitute “a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;
cy-gb	(e)   yn is-adran (3E), yn lle paragraffau (a) a (b) rhodder “a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;

en-gb	(f)   in subsection (3F), for paragraphs (a) and (b) substitute “subject to annulment in pursuance of a resolution of either House of Parliament.”;
cy-gb	(f)   yn is-adran (3F), yn lle paragraffau (a) a (b) rhodder “subject to annulment in pursuance of a resolution of either House of Parliament.”;

en-gb	(g)   omit subsection (3G);
cy-gb	(g)   hepgorer is-adran (3G);

en-gb	(h)   in subsection (4ZA), for paragraphs (a) and (b) substitute “a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.”;
cy-gb	(h)   yn is-adran (4ZA), yn lle paragraffau (a) a (b) rhodder “a draft of the regulations has been laid before and approved by a resolution of each House of Parliament.”;

en-gb	(i)   in subsection (7A), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;
cy-gb	(i)   yn  is-adran  (7A),  yn  lle  paragraffau  (a)  a  (b)  rhodder  “unless  a  draft  of  the instrument has been laid before and approved by a resolution of each House of Parliament.”;

en-gb	(j)   in subsection (7C), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;
cy-gb	(j)   yn  is-adran  (7C),  yn  lle  paragraffau  (a)  a  (b)  rhodder  “unless  a  draft  of  the instrument has been laid before and approved by a resolution of each House of Parliament.”;

en-gb	(k)   in subsection (7E), for paragraphs (a) and (b) substitute “unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament.”;
cy-gb	(k)   yn  is-adran  (7E),  yn  lle  paragraffau  (a)  a  (b)  rhodder  “unless  a  draft  of  the instrument has been laid before and approved by a resolution of each House of Parliament.”;

en-gb	(l)   in subsection (9), omit “or 5(13A)”; (m)   omit subsections (9AZA) and (9AB).
cy-gb	(l)   yn is-adran (9), hepgorer “or 5(13A)”; (m)   hepgorer is-adrannau (9AZA) a (9AB).

en-gb	(6)   In Schedule 7A, in paragraph 12, for “section 143(1) and (2) above” substitute “sections 143 (1) and (2) and 143A(2)(b) and (3)”.
cy-gb	(6)   Yn Atodlen 7A, ym mharagraff 12, yn lle “section 143(1) and (2) above” rhodder “sections 143 (1) and (2) and 143A(2)(b) and (3)”.

en-gb	(7)   In Schedule 11, in paragraph 16—
cy-gb	(7)   Yn Atodlen 11, ym mharagraff 16—

en-gb	(a)   in sub-paragraph (1), for “section 143(1) above” substitute “sections 143(1) and 143A(2)(b)”;
cy-gb	(a)   yn is-baragraff (1), yn lle “section 143(1) above” rhodder “sections 143(1) and 143A(2)(b)”;

en-gb	(b)   in sub-paragraph (2), for “section 143(2) above” substitute “sections 143(2) and 143A(3)”.
cy-gb	(b)   yn is-baragraff (2), yn lle “section 143(2) above” rhodder “sections 143(2) and 143A(3)”.

en-gb	Environment (Wales) Act 2016 (anaw 3)
cy-gb	Deddf yr Amgylchedd (Cymru) 2016 (dccc 3)

en-gb	20  (1)   The Environment (Wales) Act 2016 is amended as follows.
cy-gb	20  (1)   Mae Deddf yr Amgylchedd (Cymru) 2016 wedi ei diwygio fel a ganlyn.

en-gb	(2)   Omit section 84(4)(a).
cy-gb	(2)   Hepgorer adran 84(4)(a).

en-gb	21 (1)   The Local Government and Elections Wales Act 2021 is amended as follows.
cy-gb	21  (1)   Mae Deddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 wedi ei diwygio fel a ganlyn.