en-gb	(a)   that the person may be unfit to continue as a member, or
cy-gb	(a)   ei bod yn bosib fod y person yn anaddas i barhau’n aelod, neu

en-gb	(b)   that the person may be unable or unwilling to exercise the functions of a member.
cy-gb	(b)   ei bod yn bosib nad yw’r person yn gallu arfer swyddogaethau aelod neu ei fod yn anfodlon gwneud hynny.

en-gb	(3)   A suspension under sub-paragraph (2) has effect until the Welsh Ministers give a further notice to the person suspended.
cy-gb	(3)   Mae person wedi ei atal dros dro o dan is-baragraff (2) nes y bydd Gweinidogion Cymru yn rhoi hysbysiad pellach iddo.

en-gb	(4)   A person who is a non-executive member may resign from office by giving notice to the Welsh Ministers.
cy-gb	(4)   Caiff person sy’n aelod anweithredol ymddiswyddo drwy roi hysbysiad i Weinidogion Cymru.

en-gb	(5)   A person ceases to be a non-executive member of the Authority if that person becomes disqualified under paragraph 3.
cy-gb	(5)   Mae  person  yn  peidio  â  bod  yn  aelod  anweithredol  o’r  Awdurdod  os  yw’r  person hwnnw’n dod yn anghymwys o dan baragraff 3.

en-gb	(6)   A person ceases to be chairperson or deputy chairperson (as the case may be) if that person ceases to be a non-executive member of the Authority.
cy-gb	(6)   Mae person yn peidio â bod yn gadeirydd neu’n ddirprwy gadeirydd (yn ôl y digwydd) os yw’r person hwnnw’n peidio â bod yn aelod anweithredol o’r Awdurdod.

en-gb	(7)   A person ceases to be an executive member of the Authority upon ceasing to be a member of the Authority’s staff.
cy-gb	(7)   Mae person yn peidio â bod yn aelod gweithredol o’r Awdurdod pan fo’n peidio â bod yn aelod o staff yr Awdurdod.

en-gb	6 (1)   The Authority must have a chief executive.
cy-gb	6 (1)   Rhaid i’r Awdurdod gael prif weithredwr.

en-gb	(2)   The first chief executive of the Authority is to be appointed by the Welsh Ministers on such terms  and conditions  (including terms  and conditions  as  to remuneration,  expenses, allowances and pension) as they may determine.
cy-gb	(2)   Mae prif weithredwr cyntaf yr Awdurdod i’w benodi gan Weinidogion Cymru ar unrhyw delerau ac amodau (gan gynnwys telerau ac amodau o ran tâl, treuliau, lwfansau a phensiwn) y maent yn penderfynu arnynt.

en-gb	(3)   Subsequent appointments are to be made by the non-executive members on such terms and conditions (including terms and conditions as to remuneration, expenses, allowances and pension) as they may determine with the approval of the Welsh Ministers.
cy-gb	(3)   Mae penodiadau dilynol i’w gwneud gan yr aelodau anweithredol ar unrhyw delerau ac amodau (gan gynnwys telerau ac amodau o ran tâl, treuliau, lwfansau a phensiwn) y maent, gyda chymeradwyaeth Gweinidogion Cymru, yn penderfynu arnynt.

en-gb	7 (1)   The Authority may appoint members of staff other than a chief executive.
cy-gb	7 (1)   Caiff yr Awdurdod benodi aelodau o staff heblaw prif weithredwr.

en-gb	(2)   A member of staff appointed under this paragraph is appointed on such terms and conditions (including terms and conditions as to remuneration, expenses, allowances and pension) as the Authority may determine.
cy-gb	(2)   Penodir aelod o staff a benodir o dan y paragraff hwn ar unrhyw delerau ac amodau (gan gynnwys telerau ac amodau o ran tâl, treuliau, lwfansau a phensiwn) y penderfynir arnynt gan yr Awdurdod.

en-gb	(3)   The  Authority  may  not  agree  terms  and  conditions  as  to  remuneration,  expenses, allowances or pension without the approval of the Welsh Ministers.
cy-gb	(3)   Ni chaiff yr Awdurdod gytuno ar delerau ac amodau o ran tâl, treuliau, lwfansau neu bensiwn heb gymeradwyaeth Gweinidogion Cymru.

en-gb	DELEGATION
cy-gb	DIRPRWYO

en-gb	Committees and sub-committees
cy-gb	Pwyllgorau ac is-bwyllgorau

en-gb	8 (1)   The Authority may establish committees and sub-committees.
cy-gb	8 (1)   Caiff yr Awdurdod sefydlu pwyllgorau ac is-bwyllgorau.

en-gb	(2)   A committee established under this paragraph may establish sub-committees.
cy-gb	(2)   Caiff pwyllgor a sefydlir o dan y paragraff hwn sefydlu is-bwyllgorau.

en-gb	(3)   A committee or sub-committee established under this paragraph may include persons who are not members of the Authority or members of its staff, but such persons are not entitled to vote at meetings of the committee or sub-committee (as the case may be).
cy-gb	(3)   Caiff pwyllgor neu is-bwyllgor a sefydlir o dan y paragraff hwn gynnwys personau nad ydynt yn aelodau o’r Awdurdod nac yn aelodau o’i staff, ond nid oes gan y personau hynny yr hawl i bleidleisio yng nghyfarfodydd y pwyllgor neu’r is-bwyllgor (yn ôl y digwydd).

en-gb	(4)   The  Authority  may  pay  such  remuneration,  expenses  and  allowances  as  the  Welsh Ministers may determine to any person who—
cy-gb	(4)   Caiff yr Awdurdod dalu unrhyw dâl, treuliau a lwfansau a bennir gan Weinidogion Cymru i unrhyw berson—

en-gb	(a)   is a member of a committee or sub-committee established under this paragraph, but (b)   is not a member of the Authority, or a member of its staff.
cy-gb	(a)   sy’n aelod o bwyllgor neu is-bwyllgor a sefydlir o dan y paragraff hwn, ond (b)   nad yw’n aelod o’r Awdurdod, nac yn aelod o’i staff.

en-gb	9 (1)   The Authority may delegate any of its functions to any of its— (a)   committees,
cy-gb	9 (1)   Caiff yr Awdurdod ddirprwyo unrhyw un neu ragor o’i swyddogaethau i unrhyw un neu ragor— (a)   o’i bwyllgorau,

en-gb	(b)   sub-committees (whether established under paragraph 8(1) or (2)), (c)   members, or
cy-gb	(b)   o’i is-bwyllgorau (pa un ai y’u sefydlir o dan baragraff 8(1) neu (2)), (c)   o’i aelodau, neu

en-gb	(d)   members of staff.
cy-gb	(d)   o’i aelodau o staff.

en-gb	(2)   A committee of the Authority may delegate any function exercisable by it to—
cy-gb	(2)   Caiff pwyllgor o’r Awdurdod ddirprwyo unrhyw swyddogaeth sy’n arferadwy ganddo i—

en-gb	(a)   a sub-committee of the Authority (whether establishedunder paragraph 8(1) or (2)), (b)   a member of the Authority, or
cy-gb	(a)   is-bwyllgor o’r Awdurdod (pa un ai y’i sefydlir o dan baragraff 8(1) neu (2)), (b)   aelod o’r Awdurdod, neu

en-gb	(c)   a member of the Authority’s staff.
cy-gb	(c)   aelod o staff yr Awdurdod.

en-gb	(3)   A sub-committee of the Authority (whether established under paragraph 8(1) or (2)) may delegate any function exercisable by it to—
cy-gb	(3)   Caiff  is-bwyllgor  o’r  Awdurdod  (pa  un  ai  y’i  sefydlir  o  dan  baragraff  8(1)  neu  (2)) ddirprwyo unrhyw swyddogaeth sy’n arferadwy ganddo i—

en-gb	(a)   a member of the Authority, or (b)   a member of the Authority’s staff.
cy-gb	(a)   aelod o’r Awdurdod, neu (b)   aelod o staff yr Awdurdod.

en-gb	(4)   The Authority may—
cy-gb	(4)   Caiff yr Awdurdod—

en-gb	(a)   direct a committee or sub-committee of the Authority that it may not delegate a function specified in the direction;
cy-gb	(a)   cyfarwyddo  pwyllgor  neu  is-bwyllgor  o’r  Awdurdod  na  chaiff  ddirprwyo swyddogaeth a bennir yn y cyfarwyddyd;

en-gb	(b)   direct  a  committee  or  sub-committee  of  the  Authority  to  vary  or  revoke  any delegation specified in the direction;
cy-gb	(b)   cyfarwyddo pwyllgor neu is-bwyllgor o’r Awdurdod i amrywio neu ddirymu unrhyw ddirprwyad a bennir yn y cyfarwyddyd;

en-gb	(c)   direct a committee of the Authority to vary or revoke any direction given by the committee under sub-paragraph (5).
cy-gb	(c)   cyfarwyddo   pwyllgor   o’r   Awdurdod   i   amrywio   neu   ddirymu   unrhyw gyfarwyddyd a roddir gan y pwyllgor o dan is-baragraff (5).

en-gb	(5)   A committee of the Authority that has delegated a function to a sub-committee may— (a)   direct the sub-committee that it may not delegate the function;
cy-gb	(5)   Caiff pwyllgor o’r Awdurdod sydd wedi dirprwyo swyddogaeth i is-bwyllgor— (a)   cyfarwyddo’r is-bwyllgor na chaiff ddirprwyo’r swyddogaeth;

en-gb	(b)   direct the sub-committee to vary or revoke any delegation of that function made by it.
cy-gb	(b)   cyfarwyddo’r  is-bwyllgor  i  amrywio  neu  ddirymu  unrhyw  ddirprwyad  o’r swyddogaeth honno a wneir ganddo.

en-gb	(6)   A function is delegated under this paragraph to the extent and on the terms determined by the   person   making   the   delegation,   but   this   is   subject   to   any   direction   under sub-paragraph (4) or (5).
cy-gb	(6)   Dirprwyir swyddogaeth o dan y paragraff hwn i’r graddau ac ar y telerau a bennir gan y person  sy’n  gwneud  y  dirprwyad,  ond  mae  hyn  yn  ddarostyngedig  i  unrhyw gyfarwyddyd o dan is-baragraff (4) neu (5).

en-gb	(7)   Delegation of a function under this paragraph does not prevent the Authority (or the committee or sub-committee, as the case may be) from exercising the function.
cy-gb	(7)   Nid  yw  dirprwyo  swyddogaeth  o dan  y  paragraff  hwn  yn  atal  yr Awdurdod (na’r pwyllgor neu’r is-bwyllgor, yn ôl y digwydd) rhag arfer y swyddogaeth.

en-gb	(8)   Delegation of a functionunder this paragraph does not affect the Authority’s responsibility for the exercise of the function.
cy-gb	(8)   Nid yw dirprwyo swyddogaeth o dan y paragraff hwn yn effeithio ar gyfrifoldeb yr Awdurdod dros arfer y swyddogaeth.

en-gb	10 (1)   The Authority must make rules to regulate its own procedure (including quorum).
cy-gb	10 (1)   Rhaid i’r Awdurdod wneud rheolau i reoleiddio ei weithdrefn ei hun (gan gynnwys cworwm).

en-gb	(2)   The rules must provide that a meeting of the Authority is not quorate unless a majority of the members present are non-executive members.
cy-gb	(2)   Rhaid i’r rheolau ddarparu nad yw cyfarfod o’r Awdurdod yn ffurfio cworwm oni bai bod y mwyafrif o’r aelodau sy’n bresennol yn aelodau anweithredol.

en-gb	(3)   The  Authority  must  make  rules  to  regulate  the  procedure  of  its  committees  and sub-committees (including quorum).
cy-gb	(3)   Rhaid  i’r  Awdurdod  wneud  rheolau  i  reoleiddio  gweithdrefn  ei  bwyllgorau  a’i is-bwyllgorau (gan gynnwys cworwm).

en-gb	(4)   Rules made by the Authority under sub-paragraph (3) may authorise its committees and sub-committees to determine their own procedure (including quorum).
cy-gb	(4)   Caiff rheolau a wneir gan yr Awdurdod o dan is-baragraff (3) awdurdodi ei bwyllgorau a’i is-bwyllgorau i benderfynu ar eu gweithdrefn eu hunain (gan gynnwys cworwm).

en-gb	11 The  validity  of  proceedings  and  acts  of  the  Authority  (or  of  its  committees  and sub-committees) is not affected by—
cy-gb	11 Nid yw’r canlynol yn effeithio ar ddilysrwydd trafodion a gweithredoedd yr Awdurdod (na’i bwyllgorau a’i is-bwyllgorau)—

en-gb	(a)   any vacancy in the membership of the Authority, or (b)   any defect in the appointment of a member.
cy-gb	(a)   unrhyw swydd wag ymhlith aelodaeth yr Awdurdod, na (b)   unrhyw ddiffyg o ran penodi aelod.

en-gb	12 If the Authority has a seal, it must be authenticated by the signature of— (a)   a member of the Authority, or
cy-gb	12 Os oes gan yr Awdurdod sêl, rhaid iddi gael ei dilysu drwy lofnod— (a)   aelod o’r Awdurdod; neu

en-gb	(b)   a member of the Authority’s staff who is authorised for that purpose.
cy-gb	(b)   aelod o staff yr Awdurdod, a awdurdodwyd at y diben hwnnw.

en-gb	13  A document purporting to be duly executed under the seal of the Authority,or to be signed on the Authority’s behalf, is to be received in evidence and, unless the contrary is proved, taken to be so executed or signed.
cy-gb	13  Mae dogfen yr honnir ei bod wedi ei gweithredu’n briodol o dan sêl yr Awdurdod, neu wedi  ei  llofnodi  ar  ran  yr  Awdurdod,  i’w  derbyn  yn  dystiolaeth  ac,  oni  phrofir  i’r gwrthwyneb, i’w chymryd fel pe bai wedi ei gweithredu neu ei llofnodi felly.

en-gb	14  The Welsh Ministers may make payments to the Authority of such amounts, and at such times, and on such conditions, as the Welsh Ministers determine.
cy-gb	14 Caiff Gweinidogion Cymru wneud taliadaui’rAwdurdod o unrhyw symiau, ac arunrhyw adegau, ac yn unol ag unrhyw amodau, y mae Gweinidogion Cymru yn penderfynu arnynt.

en-gb	15 (1)   The chief executive of the Authority is its accounting officer.
cy-gb	15 (1)   Prif weithredwr yr Awdurdod yw ei swyddog cyfrifyddu.

en-gb	(2)   The accounting officer has, in relation to the accounts and finances of the Authority, the responsibilities which are for the time being specified by the Welsh Ministers.
cy-gb	(2)   Mae gan y swyddog cyfrifyddu, mewn perthynas â chyfrifon a chyllid yr Awdurdod, y cyfrifoldebau a bennir am y tro gan Weinidogion Cymru.

en-gb	(3)   The responsibilities which may be specified under this paragraph include (among other things)—
cy-gb	(3)   Mae’r cyfrifoldebau y caniateir eu pennu o dan y paragraff hwn yn cynnwys (ymhlith pethau eraill)—

en-gb	(a)   responsibilities in relation to the signing of the accounts;
cy-gb	(a)   cyfrifoldebau mewn perthynas â llofnodi’r cyfrifon;

en-gb	(b)   responsibilities for the propriety and regularity of the finances of the Authority;
cy-gb	(b)   cyfrifoldebau am briodoldeb a rheoleidd-dra cyllid yr Awdurdod;

en-gb	(c)   responsibilities  for  the  economy,  efficiency  and  effectiveness  with  which  the Authority uses its resources;
cy-gb	(c)   cyfrifoldebau am ddarbodaeth, effeithlonrwydd ac effeithiolrwydd o ran defnydd yr Awdurdod o’i adnoddau;

en-gb	(d)   responsibilities owed to the Welsh Ministers, Senedd Cymru or its Public Accounts Committee.
cy-gb	(d)   cyfrifoldebau  sy’n  ddyledus  i  Weinidogion  Cymru,  Senedd  Cymru  neu  ei Phwyllgor Cyfrifon Cyhoeddus.

en-gb	16 (1)   The Authority must, for each financial year—
cy-gb	16 (1)   Rhaid i’r Awdurdod, ar gyfer pob blwyddyn ariannol—

en-gb	(a)   keep proper accounts and proper records in relation to those accounts, and (b)   prepare a statement of accounts.
cy-gb	(a)   cadw cyfrifon priodol a chofnodion priodol mewn perthynas â’r cyfrifon hynny, a (b)   llunio datganiad o gyfrifon.

en-gb	(2)   Each statement of accounts must comply with any directions given by the Welsh Ministers as to—
cy-gb	(2)   Rhaid i bob datganiad o gyfrifon gydymffurfio ag unrhyw gyfarwyddydau a roddir gan Weinidogion Cymru o ran—

en-gb	(a)   the information to be contained in it,
cy-gb	(a)   yr wybodaeth sydd i’w chynnwys ynddo,

en-gb	(b)   the manner in which the information is to be presented, and
cy-gb	(b)   y modd y mae’r wybodaeth i’w chyflwyno, ac

en-gb	(c)   the methods and principles according to which the statement is to be prepared.
cy-gb	(c)   y dulliau a’r egwyddorion y mae’r datganiad i’w lunio yn unol â hwy.

en-gb	(3)   No later than 30 September after the end of each financial year, the Authority must submit its statement of accounts for that financial year to—
cy-gb	(3)   Heb fod yn hwyrach na 30 Medi ar ôl diwedd pob blwyddyn ariannol, rhaid i’r Awdurdod gyflwyno ei ddatganiad o gyfrifon ar gyfer y flwyddyn ariannol honno i—

en-gb	(a)   the Welsh Ministers, and
cy-gb	(a)   Gweinidogion Cymru, a

en-gb	(b)   the Auditor General for Wales.
cy-gb	(b)   Archwilydd Cyffredinol Cymru.

en-gb	17 (1)   This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the Authority under paragraph 16(3)(b).
cy-gb	17 (1)   Mae’r paragraffhwn yngymwys mewn perthynas â phob datganiad o gyfrifon a gyflwynir i Archwilydd Cyffredinol Cymru gan yr Awdurdod o dan baragraff 16(3)(b).

en-gb	(2)   The Auditor General for Wales must—
cy-gb	(2)   Rhaid i Archwilydd Cyffredinol Cymru—

en-gb	(a)   examine, certify and report on the statement of accounts;
cy-gb	(a)   archwilio’r datganiad o gyfrifon, ei ardystio ac adrodd arno;

en-gb	(b)   provide a copy of the certified statement of accounts and the report to the Authority.
cy-gb	(b)   darparu  copi  o’r  datganiad  ardystiedig  o  gyfrifon  ynghyd  a’r  adroddiad  i’r Awdurdod.

en-gb	(3)   The Auditor General for Wales must, before the end of the period of 4 months beginning with the day on which the statement of accounts is submitted (“the 4-month period”), lay before Senedd Cymru—
cy-gb	(3)   Rhaid i Archwilydd Cyffredinol Cymru, cyn diwedd y cyfnod o 4 mis sy’n dechrau â’r diwrnod pan gyflwynir y datganiad o gyfrifon (“y cyfnod o 4 mis”), osod gerbron Senedd Cymru—

en-gb	(a)   a copy of the certified statement of accounts and the report, or
cy-gb	(a)   copi o’r datganiad ardystiedig o gyfrifon a’r adroddiad, neu

en-gb	(b)   if it is not reasonably practicable to comply with paragraph (a), a statement to that effect, which must include reasons as to why this is the case.
cy-gb	(b)   os nad yw’n rhesymol ymarferol cydymffurfio â pharagraff (a), ddatganiad i’r perwyl hwnnw, y mae rhaid iddo gynnwys rhesymau o ran pam felly.

en-gb	(4)   Where a statement has been laid under sub-paragraph (3)(b), the Auditor General must lay a copy of the certified statement of accounts and the report before Senedd Cymru as soon as is reasonably practicable after the end of the 4-month period.
cy-gb	(4)   Pan fo datganiad wedi ei osod o dan is-baragraff (3)(b), rhaid i’r Archwilydd Cyffredinol osod copi o’r datganiad ardystiedig o gyfrifon a’r adroddiad gerbron Senedd Cymru cyn gynted ag y bo’n rhesymol ymarferol ar ôl diwedd y cyfnod o 4 mis.

en-gb	(5)   In complying with sub-paragraph (2), the Auditor General for Wales must examine and report on whether, in the opinion of the Auditor General, the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.
cy-gb	(5)   Wrth gydymffurfio ag is-baragraff (2), rhaid i Archwilydd Cyffredinol Cymru archwilio a aed, ym marn yr Archwilydd Cyffredinol, i’r gwariant y mae’r cyfrifon yn ymwneud ag ef yn gyfreithlon ac yn unol â’r awdurdod sy’n llywodraethu’r gwariant hwnnw, ac adrodd ar hynny.

en-gb	Examination into use of resources
cy-gb	Archwilio’r defnydd o adnoddau

en-gb	18 (1)   The Auditor General for Wales may carry out examinations into the economy, efficiency and  effectiveness  with  which  resources  have  been  used  in  the  discharging  of  the Authority’s functions.
cy-gb	18 (1)   Caiff Archwilydd Cyffredinol Cymru gynnal archwiliadau i ddarbodaeth, effeithlonrwydd ac effeithiolrwydd o ran sut y mae adnoddau wedi eu defnyddio wrth gyflawni swyddogaethau’r Awdurdod.

en-gb	(2)   But that does not entitle the Auditor General for Wales to question the merits of the policy objectives of the Authority.
cy-gb	(2)   Ond  nid  yw  hynny’n  rhoi’r  hawl  i  Archwilydd  Cyffredinol  Cymru  i  gwestiynu rhinweddau amcanion polisi’r Awdurdod.

en-gb	(3)   Before carrying out an examination under this paragraph, the Auditor General for Wales must— (a)   consult Senedd Cymru, and
cy-gb	(3)   Cyn cynnal archwiliad o dan y paragraff hwn, rhaid i Archwilydd Cyffredinol Cymru— (a)   ymgynghori â Senedd Cymru, a

en-gb	(b)   take into account the views of Senedd Cymru as to whether or not an examination should be carried out.
cy-gb	(b)   ystyried barn Senedd Cymru ynghylch pa un a ddylid cynnal archwiliad ai peidio.

en-gb	(a)   as  soon  as  is  reasonably  practicable,  publish  a  report  of  the  results  of  any examination carried out under this paragraph, and
cy-gb	(a)   cyn gynted ag y bo’n rhesymol ymarferol, gyhoeddi adroddiad ar ganlyniadau archwiliad a gynhelir o dan y paragraff hwn, a

en-gb	(b)   lay a copy of the report before Senedd Cymru.
cy-gb	(b)   gosod copi o’r adroddiad gerbron Senedd Cymru.

en-gb	Corporate plan
cy-gb	Cynllun corfforaethol

en-gb	19 (1)   The Authority must prepare a corporate plan for each planning period.
cy-gb	19 (1)   Rhaid i’r Awdurdod lunio cynllun corfforaethol ar gyfer pob cyfnod cynllunio.

en-gb	(2)   The corporate plan mustset out how the Authority intends to discharge its functions under this Act during the planning period.
cy-gb	(2)   Rhaid  i’r cynllun  corfforaethol nodi  sut  y mae’r Awdurdod yn  bwriadu  cyflawni  ei swyddogaethau o dan y Ddeddf hon yn ystod y cyfnod cynllunio.

en-gb	(3)   The Authority must submit the corporate plan for approval by the Welsh Ministers.
cy-gb	(3)   Rhaid i’r Awdurdod gyflwyno’r cynllun corfforaethol i’w gymeradwyo gan Weinidogion Cymru.

en-gb	(4)   Before  submitting the  corporate  plan  for  approval,  the Authority  must  consult  such persons as it considers appropriate.
cy-gb	(4)   Cyn cyflwyno’r cynllun corfforaethol i’w gymeradwyo, rhaid i’r Awdurdod ymgynghori â’r personau hynny y mae’n ystyried eu bod yn briodol.

en-gb	(5)   The Welsh Ministers may approve the corporate plan subject to such modifications as may be agreed between them and the Authority.
cy-gb	(5)   Caiff Gweinidogion Cymru gymeradwyo’r cynllun corfforaethol yn ddarostyngedig i unrhyw addasiadau y cytunir arnynt rhyngddynt hwy a’r Awdurdod.

en-gb	(6)   The Authority must publish the corporate plan approved by the Welsh Ministers.
cy-gb	(6)   Rhaid i’r Awdurdod gyhoeddi’r cynllun corfforaethol a gymeradwywydgan Weinidogion Cymru.

en-gb	(8)   The Authority may review the approved corporate plan during the planning period to which it relates and submit a revised corporate plan to the Welsh Ministers for approval.
cy-gb	(8)   Caiff yr Awdurdod adolygu’r cynllun corfforaethol a gymeradwywyd yn ystod y cyfnod cynllunio  y  mae’n  ymwneud  ag  ef  a  chyflwyno  cynllun  corfforaethol  diwygiedig  i Weinidogion Cymru i’w gymeradwyo.

en-gb	(9)   Sub-paragraphs (2) to (8) apply to a revised corporate plan as they apply to a corporate plan.
cy-gb	(9)   Mae is-baragraffau (2) i (8) yn gymwys i gynllun corfforaethol diwygiedig fel y maent yn gymwys i gynllun corfforaethol.

en-gb	(10)   “Planning period” means—
cy-gb	(10)   Ystyr “cyfnod cynllunio” yw—

en-gb	(a)   the period of 3 years beginning with 1 October 2027, and (b)   each subsequent period of 3 years.
cy-gb	(a)   y cyfnod o 3 blynedd sy’n dechrau ag 1 Hydref 2027, a (b)   pob cyfnod dilynol o 3 blynedd.

en-gb	(11)   The Welsh Ministers may by regulations amend sub-paragraph (10)(b).
cy-gb	(11)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-baragraff (10)(b).

en-gb	(12)   The corporate plan for a planning period must be submitted to the Welsh Ministers for approval before the period begins.
cy-gb	(12)   Rhaid i’r cynlluncorfforaethol ar gyfer cyfnod cynllunio gael ei gyflwyno i’w gymeradwyo gan Weinidogion Cymru cyn dechrau’r cyfnod.

en-gb	20 (1)   As soon as is reasonably practicable after the end of each financial year, the Authority must—
cy-gb	20 (1)   Cyn gynted ag y bo’n rhesymol ymarferol ar ôl diwedd pob blwyddyn ariannol, rhaid i’r Awdurdod—

en-gb	(a)   prepare and publish a report (an “annual report”) on the exercise of its functions during that financial year, and
cy-gb	(a)   llunio a chyhoeddi adroddiad (“adroddiad blynyddol”) ar arfer ei swyddogaethau yn ystod y flwyddyn ariannol honno, a

en-gb	(b)   send a copy of its annual report to the Welsh Ministers.
cy-gb	(b)   anfon copi o’i adroddiad blynyddol at Weinidogion Cymru.

en-gb	(2)   The Welsh Ministers must lay a copy of the annual report before Senedd Cymru.
cy-gb	(2)   Rhaid i Weinidogion Cymru osod copi o’r adroddiad blynyddol gerbron Senedd Cymru.

en-gb	21  In section 59 of the Coal Industry Act 1994 (information to be kept confidential by the Coal Authority), after subsection (3)(f) insert—
cy-gb	21 Yn adran 59 o Ddeddf y Diwydiant Glo 1994 (gwybodaeth i’w chadw’n gyfrinachol gan yr Awdurdod Glo), ar ôl is-adran (3)(f) mewnosoder—

en-gb	“(g)   the Disused Tips Authority for Wales is a relevant authority in relation to its functions under the Disused Mine and Quarry Tips (Wales) Act [2025].”
cy-gb	“(g)   the Disused Tips Authority for Wales is a relevant authority in relation to its functions under the Disused Mine and Quarry Tips (Wales) Act [2025].”

en-gb	22 In section 148 of the Government of Wales Act 2006 (meaning of “Welsh public records”), after subsection (2)(ca) insert—
cy-gb	22  Yn adran 148 o Ddeddf Llywodraeth Cymru 2006 (ystyr “Welsh public records”), ar ôl is-adran (2)(ca) mewnosoder—

en-gb	“(cb)   the Disused Tips Authority for Wales,”.
cy-gb	“(cb)   the Disused Tips Authority for Wales,”.

en-gb	23 In Schedule 6 to the Welsh Language (Wales) Measure 2011 (public bodies etc.: standards), in  the  table,  under  the  heading  “General”,  after  the  entry  for  the  Disabled  Persons Transport Advisory Committee insert—
cy-gb	23 Yn Atodlen 6 i Fesur y Gymraeg (Cymru) 2011 (cyrff cyhoeddus etc.: safonau), yn y tabl, o dan y pennawd “Cyffredinol”, ar ôl y cofnod ar gyfer yr Awdurdod Rheoleiddio Darbodus mewnosoder—

en-gb	“The   Disused   Tips   Authority   for   Wales (“Awdurdod Tomenni Nas Defnyddir Cymru”)
cy-gb	“Awdurdod Tomenni Nas Defnyddir Cymru (“The Disused Tips Authority for Wales”)

en-gb	Service delivery standards Policy making standards Operational standards Record keeping standards”.
cy-gb	Safonau cyflenwi gwasanaethau Safonau llunio polisi Safonau gweithredu Safonau cadw cofnodion”.

en-gb	24 (1)   In section 6 of the Well-being of Future Generations (Wales) Act 2015 (meaning of public body), after subsection (1)(l) insert—
cy-gb	24 (1)   Yn  adran  6  o  Ddeddf  Llesiant  Cenedlaethau’r  Dyfodol  (Cymru)  2015  (ystyr  corff cyhoeddus), ar ôl is-adran (1)(l) mewnosoder—

en-gb	“(la)   the Disused Tips Authority for Wales;”.
cy-gb	“(la)   Awdurdod Tomenni Nas Defnyddir Cymru;“.

en-gb	(2)   Section 9 of the Well-being of Future Generations (Wales) Act 2015 (other public bodies’ well-being objectives) is to be read in relation to the Authority as if for subsection (2)(a) there were substituted—
cy-gb	(2)   Mae adran 9 o Ddeddf Llesiant Cenedlaethau’r Dyfodol (Cymru) 2015 (amcanion llesiant cyrff cyhoeddus eraill) i’w darllen mewn perthynas â’r Awdurdod fel pe bai’r canlynol wedi ei roi yn lle is-adran (2)(a)—

en-gb	“(a)   no later than the end of the financial year after the financial year in which the Disused Tips Authority for Wales is established, and”.
cy-gb	“(a)   heb fod yn hwyrach na diwedd y flwyddyn ariannol ar ôl y flwyddyn   ariannol   y   sefydlir   Awdurdod   Tomenni   Nas Defnyddir Cymru ynddi, a”.

en-gb	SCHEDULE 2 (introduced by sections 33(5) and 50(8))
cy-gb	ATODLEN 2 (a gyflwynir gan adrannau 33(5) a 50(8))

en-gb	CLAIMS FOR COMPENSATION BY OWNERS AND CONTRIBUTORIES 1 (1)   This Schedule applies to an owner of land if—
cy-gb	HAWLIADAU AM DDIGOLLEDIAD GAN BERCHNOGION A CHYFRANWYR 1 (1)   Mae’r Atodlen hon yn gymwys i berchennog ar dir—

en-gb	(a)   the Authority has carried out operations on the land under section 44, or has carried out  investigations  under  section  55  that  resulted  in  the  carrying  out  of  the operations,
cy-gb	(a)   os yw’r Awdurdod wedi cynnal gweithrediadau ar y tir o dan adran 44, neu wedi cynnal ymchwiliadau o dan adran 55 a arweiniodd at gynnal y gweithrediadau,

en-gb	(b)   the owner has claimed compensation from the Authority under this Act, and (c)   either—
cy-gb	(b)   os yw’r perchennogwedi hawlio digollediad gan yr awdurdod o dan y Ddeddf hon, ac (c)   naill ai—

en-gb	(i)   no contribution order has been made in respect of the expenses that the owner otherwise has to bear in respect of the carrying out of those operations or investigations, or
cy-gb	(i)   nad oes gorchymyn cyfrannu wedi ei wneud mewn cysylltiad â’r treuliau y mae rhaid i’r perchennog eu hysgwyddo fel arall mewn perthynas â chynnal y gweithrediadau neu’r ymchwiliadau hynny, neu

en-gb	(ii)   one or more such orders have been made but the specified percentage or, as the case may be, the aggregate of the specified percentages is less than 100.
cy-gb	(ii)   mae un neu ragor o orchmynion o’r fath wedi eu gwneud ond mae’r ganran benodedig neu, yn ôl y digwydd, gyfanswm y canrannau penodedig yn llai na 100.

en-gb	(2)   This Schedule applies to a contributory if—
cy-gb	(2)   Mae’r Atodlen hon yn gymwys i gyfrannydd—

en-gb	(a)   the expenses in respect of which a contribution may be claimed under section 51 or 53  include expenses incurred in  carrying out  any  operations  or investigations referred to in section 53(1) or (2), and
cy-gb	(a)   os yw’r treuliau y caniateir hawlio cyfraniad mewn cysylltiad â hwy o dan adran 51 neu 53 yn cynnwys treuliau yr aed iddynt wrth gynnal unrhyw weithrediadau neu ymchwiliadau y cyfeirir atynt yn adran 53(1) neu (2), a

en-gb	(b)   the contributory has claimed compensation from an owner of land or the Authority under this Act.
cy-gb	(b)   os  yw’r  cyfrannydd  wedi  hawlio  digollediad  gan  berchennog  ar  dir  neu’r Awdurdod o dan y Ddeddf hon.

en-gb	(3)   For the purposes of sub-paragraph (1), investigations are to be treated as having resulted in the carrying out of operations if, within 12 months beginning with the day after the completion of the investigations, the Authority started to carry out the operations.
cy-gb	(3)   At ddibenion is-baragraff (1), mae ymchwiliadau i’w trin fel pe baent wedi arwain at gynnal gweithrediadau os, o fewn 12 mis sy’n dechrau â’r diwrnod ar ôl cwblhau’r ymchwiliadau, y dechreuodd yr Awdurdod gynnal y gweithrediadau.

en-gb	2 (1)   Where this Schedule applies to an owner of land, the owner is not entitled to enforce the claim for compensation, otherwise than by way of set-off against a sum demanded from the owner by the Authority under section 53, until the end of 12 months beginning with the day on which the operations referred to in paragraph 1 were completed.
cy-gb	2 (1)   Pan  fo’r  Atodlen  hon  yn  gymwys  i  berchennog  ar  dir,  nid  oes  gan  y  perchennog hawlogaeth i orfodi’r hawliad am ddigollediad, ac eithrio drwy ei osod yn erbyn swm y gwneir archiad ar ei gyfer oddi wrth y perchennog gan yr Awdurdod o dan adran 53, hyd at ddiwedd 12 mis sy’n dechrau â’r diwrnod y cwblhawyd y gweithrediadau y cyfeirir atynt ym mharagraff 1.

en-gb	(2)   But where—
cy-gb	(2)   Ond pan fo—

en-gb	(a)   the Authority gives the owner of the land a demand under section 53(4), and
cy-gb	(a)   yr Awdurdod yn rhoi archiad i berchennog y tir o dan adran 53(4), a

en-gb	(b)   the amount recoverable by virtue of that demand (having regard to any application made by the owner under section 54) is less than the amount of the owner’s claim for compensation from the Authority,
cy-gb	(b)   bod y swm y gellir ei adennill yn rhinwedd yr archiad hwnnw (gan roi sylw i unrhyw gais a wneir gan y perchennog o dan adran 54) yn llai na swm hawliad y perchennog am ddigollediad oddi wrth yr Awdurdod,

en-gb	sub-paragraph (1) does not apply to proceedings brought by the owner to recover the balance of that compensation from the Authority.
cy-gb	nid yw is-baragraff (1) yn gymwys i achos a ddygir gan y perchennog i adennill gweddill y digollediad hwnnw oddi wrth yr Awdurdod.

en-gb	3 (1)   Where this Schedule applies to a contributory, the contributory is not entitled to enforce the claim for compensation, otherwise than by way of set-off against any sum demanded from the contributory under section 51 or 53, until the end of the relevant period.
cy-gb	3 (1)   Pan fo’r Atodlen hon yn gymwys i gyfrannydd, nid oes gan y cyfrannydd hawlogaeth i orfodi’r hawliad am ddigollediad, ac eithrio drwy ei osod yn erbyn unrhyw swm y gwneir archiad ar ei gyfer oddi wrth y cyfrannyddo dan adran 51neu53, hyd at ddiwedd y cyfnod perthnasol.

en-gb	(2)   But where—
cy-gb	(2)   Ond—

en-gb	(a)   the contributory is given a demand for a contribution under section 51 or 53, and
cy-gb	(a)   pan roddir archiad am gyfraniad i’r cyfrannydd o dan adran 51 neu 53, a

en-gb	(b)   the amount recoverable by virtue of that demand (having regard to any application made under section 52 or 54) is less than the amount of the contributory’s claim for compensation from the person who gave the demand,
cy-gb	(b)   pan fo’r swm y gellir ei adennill yn rhinwedd yr archiad hwnnw (gan roi sylw i unrhyw gais a wneir o dan adran 52 neu 54) yn llai na swm hawliad y cyfrannydd am ddigollediad oddi wrth y person a roddodd yr archiad,

en-gb	sub-paragraph (1) does not apply to proceedings brought by the contributory to recover the balance of the compensation from that person.
cy-gb	nid yw is-baragraff (1) yn gymwys i achos a ddygir gan y cyfrannydd i adennill gweddill y digollediad oddi wrth y person hwnnw.

en-gb	(3)   For the purposes of this paragraph, the “relevant period” is—
cy-gb	(3)   At ddibenion y paragraff hwn, y “cyfnod perthnasol” yw—

en-gb	(a)   in relation to a claim by a contributory for compensation recoverable from an owner of land, 12 months beginning with the day on which the owner completed the operations referred to in paragraph 1(2)(a);
cy-gb	(a)   mewn perthynas â hawliad gan gyfrannydd am ddigollediad sy’n adenilladwy oddi wrth berchennog ar dir, 12 mis sy’n dechrau â’r diwrnod y cwblhaodd y perchennog y gweithrediadau y cyfeirir atynt ym mharagraff 1(2)(a);

en-gb	(b)   in relation to a claim by a contributory for compensation recoverable from the Authority—
cy-gb	(b)   mewn perthynas â hawliad gan gyfrannydd am ddigollediad sy’n adenilladwy oddi wrth yr Awdurdod—

en-gb	(i)   where the expenses in respect of which a contribution may be claimed from the contributory fall within section 53(1), 12 months beginning with day on which the operations referred to in that section were completed;
cy-gb	(i)   pan fo’r treuliau y caniateir hawlio cyfraniad mewn cysylltiad â hwy oddi wrth y cyfrannydd yn dod o fewn adran 53(1), 12 mis sy’n dechrau â’r diwrnod y cwblhawyd y gweithrediadau y cyfeirir atynt yn yr adran honno;

en-gb	(ii)   where the expenses in respect of which a contribution may be claimed from the contributory fall within section 53(2), 12 months beginning with day on which the investigations referred to in that section were completed.
cy-gb	(ii)   pan fo’r treuliau y caniateir hawlio cyfraniad mewn cysylltiad â hwy oddi wrth y cyfrannydd yn dod o fewn adran 53(2), 12 mis sy’n dechrau â’r diwrnod y cwblhawyd yr ymchwiliadau y cyfeirir atynt yn yr adran honno.

en-gb	4 In this Schedule, references to operations include works of reinstatement consequential on those operations.
cy-gb	4  Yn yr Atodlen hon, mae cyfeiriadau at weithrediadau yn cynnwys gwaith adfer sy’n ganlyniadol ar y gweithrediadau hynny.

en-gb	5 In the case of an owner of land or contributory to whom this Schedule applies, the person’s cause of action to recover the compensation referred to in paragraph 1 is to be regarded, for the purposes of section 9 of the Limitation Act 1980 (c.58), as having accrued—
cy-gb	5 Yn achos perchennog ar dir neu gyfrannydd y mae’r Atodlen hon yn gymwys iddo, mae sail i achos y person i adennill y digollediad y cyfeirir ato ym mharagraff 1 i’w ystyried, at ddibenion adran 9 o Ddeddf Cyfyngiadau 1980 (p. 58), fel pe bai wedi cronni—

en-gb	(a)   at the end of the period referred to in paragraph 2(1) or 3(1), whichever is applicable, or
cy-gb	(a)   ar ddiwedd y cyfnod y cyfeirir ato ym mharagraff 2(1) neu 3(1), pa un bynnag sy’n gymwys, neu

en-gb	(b)   if paragraph 2(2) or 3(2) applies, on the date on which the demand referred to in the applicable paragraph was given.
cy-gb	(b)   os yw paragraff 2(2) neu 3(2) yn gymwys, ar y dyddiad y rhoddwyd yr archiad y cyfeirir ato yn y paragraff perthnasol.

en-gb	SCHEDULE 3 (introduced by section 51(7))
cy-gb	ATODLEN 3 (a gyflwynir gan adran 51(7))

en-gb	MODIFICATIONS OF SECTIONS 51 AND 52 WHERE A NOTICE UNDER SECTION 35 IS CANCELLED
cy-gb	ADDASIADAU I ADRANNAU 51 A 52 PAN FO HYSBYSIAD O DAN ADRAN 35 YN CAEL EI GANSLO

en-gb	1  Where the Authority has cancelled a notice given to an owner of land under section 35, sections 51 and 52 have effect with the modifications specified in this Schedule.
cy-gb	1 Pan fo’r Awdurdod wedi canslo hysbysiad a roddir i berchennog ar dir o dan adran 35, mae adrannau 51 a 52 yn cael effaith gyda’r addasiadau a bennir yn yr Atodlen hon.

en-gb	2 A reference in those sections to operations carried out in compliance with the notice under section 35 is to be interpreted as a reference to operations so carried out before the notice was cancelled.
cy-gb	2 Mae cyfeiriad yn yr adrannau hynny at weithrediadau a gynhelir yn unol â’r hysbysiad o dan adran 35 i’w ddehongli fel cyfeiriad at weithrediadau a gynhaliwyd felly cyn canslo’r hysbysiad.

en-gb	3 (1)   In  determining,  for  the  purpose  of  sections  51  and  52,  the  amount  of  the  expenses reasonably incurred by the owner of the land in carrying out the operations, deduct any sum that—
cy-gb	3 (1)   Wrth benderfynu, at ddibenion adrannau 51 ac 52, swm y treuliau yr aed iddynt yn rhesymol gan berchennog y tir wrth gynnal y gweithrediadau, didynner unrhyw swm—

en-gb	(a)   is recoverable (or has been recovered) by the owner from the Authority by virtue of a direction under section 43, and
cy-gb	(a)   y gellir ei adennill (neu sydd wedi ei adennill) gan y perchennog oddi wrth yr Awdurdod yn rhinwedd cyfarwyddyd o dan adran 43, a

en-gb	(b)   is referable to expenditure incurred by the owner in consequence of the giving of the notice under section 35.
cy-gb	(b)   sydd i’w briodoli i wariant yr aed iddo gan y perchennog o ganlyniad i roi’r hysbysiad o dan adran 35.

en-gb	(2)   No sum is recoverable by the owner of land under section 51 in respect of expenses incurred by the owner in carrying out works of reinstatement.
cy-gb	(2)   Nid yw unrhyw swm yn adenilladwy gan berchennog ar dir o dan adran  51 mewn perthynas â threuliau yr aed iddynt gan y perchennog wrth gynnal gwaith adfer.

en-gb	4 Where, by virtue of a direction under section 43, the owner of land is entitled to recover (or has recovered) a sum from the Authority in respect of the expenditure incurred by the owner in consequence of the giving of a notice under section 35—
cy-gb	4  Pan fo gan berchennog ar dir, yn rhinwedd cyfarwyddyd o dan adran 43, hawlogaeth i adennill (neu pan fo wedi adennill) swm oddi wrth yr Awdurdod mewn cysylltiad â’r gwariant yr aed iddo gan y perchennog o ganlyniad i roi hysbysiad o dan adran 35—

en-gb	(a)   a demand under section 51(4) must specify the total sum recoverable (or recovered) by virtue of the direction, distinguishing between—
cy-gb	(a)   rhaid i archiad o dan adran 51(4) bennu’r cyfanswm sy’n adenilladwy (neu sydd wedi ei adennill) yn rhinwedd y cyfarwyddyd, gan wahaniaethu rhwng—

en-gb	(i)   the part referable to expenditure incurred in consequence of the giving of the notice under section 35, and
cy-gb	(i)   y rhan sydd i’w phriodoli i wariant yr aed iddo o ganlyniad i roi’r hysbysiad o dan adran 35, a

en-gb	(ii)   the part referable to expenditure incurred by the owner that is attributable to the cancellation of the notice;
cy-gb	(ii)   y rhan sydd i’w phriodoli i wariant yr aed iddo gan y perchennog sydd i’w briodoli i ganslo’r hysbysiad;

en-gb	(b)   the reference in section 51(5) to the total amount in respect of which the contribution is claimed is to be interpreted as a reference to the amount in respect of which the contribution could have been claimed if no direction had been given;
cy-gb	(b)   mae’r cyfeiriad yn adran 51(5) at y cyfanswm y mae’r cyfraniad yn cael ei hawlio mewn cysylltiad ag ef i’w ddehongli fel cyfeiriad at y swm y gellid bod wedi hawlio’r cyfraniad mewn perthynas ag ef pe na bai cyfarwyddyd wedi ei roi;

en-gb	(c)   an application may be made under section 52 on the ground that the amount claimed in the demand does not make proper allowance for a sum that must be deducted by virtue of paragraph 3.
cy-gb	(c)   caniateir gwneud cais o dan adran 52 ar y sail nad yw’r swm a hawlir yn yr archiad yn rhoi ystyriaeth briodol i swm y mae rhaid ei ddidynnu yn rhinwedd paragraff 3.

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) i
cy-gb	i Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025
cy-gb	Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025

en-gb	OVERVIEW OF ACT AND KEY TERMS USED IN ACT
cy-gb	TROSOLWG O’R DDEDDF A THERMAU ALLWEDDOL A DDEFNYDDIR YN Y DDEDDF

en-gb	2 Visitor accommodation
cy-gb	2 Llety ymwelwyr

en-gb	3 Visitor accommodation provider
cy-gb	3 Darparwr llety ymwelwyr

en-gb	REGISTER OF VISITOR ACCOMMODATION PROVIDERS
cy-gb	COFRESTR O DDARPARWYR LLETY YMWELWYR

en-gb	4 Register of visitor accommodation providers
cy-gb	4 Cofrestr o ddarparwyr llety ymwelwyr

en-gb	5 Duty of visitor accommodation providers to be registered 6 Applications to be registered
cy-gb	5 Dyletswydd ar ddarparwyr llety ymwelwyr i fod yn gofrestredig 6 Ceisiadau i fod yn gofrestredig

en-gb	7 Penalties for failing to register
cy-gb	7 Cosbau am fethu â chofrestru

en-gb	8 Power to register persons where no application has been made to WRA
cy-gb	8 Pŵer i gofrestru personau pan na fo cais wedi ei wneud i ACC

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) ii
cy-gb	ii Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	Changing the register
cy-gb	Newid y gofrestr

en-gb	9 Duty to notify WRA of changes and inaccuracies
cy-gb	9 Dyletswydd i hysbysu ACC am newidiadau ac anghywirdebau

en-gb	10 Penalties for failure to notify WRA of changes and inaccuracies                              11 Power to change the register where no notice has been given to WRA
cy-gb	10 Cosbau am fethu â hysbysu ACC am newidiadau ac anghywirdebau 11 Pŵer i newid y gofrestr pan na fo hysbysiad wedi ei roi i ACC

en-gb	WRA’s power to require information
cy-gb	Pwerau ACC i wneud gwybodaeth yn ofynnol

en-gb	13 Penalties for failure to comply with notice under section 12
cy-gb	13 Cosbau am fethu â chydymffurfio â hysbysiad o dan adran 12

en-gb	Removal of persons from the register
cy-gb	Dileu personau o’r gofrestr

en-gb	14 Removal of a person from the register on application to WRA
cy-gb	14 Dileu person o’r gofrestr ar gais i ACC

en-gb	15 Penalties where a person fails to apply for removal from the register 16 Power to remove a person from the register when no application has been made
cy-gb	15 Cosbau pan fo person yn methu â gwneud cais i gael ei ddileu o’r gofrestr 16 Pŵer i ddileu person o’r gofrestr pan nad oes cais wedi ei wneud

en-gb	Further provision about penalties under this Part
cy-gb	Darpariaeth bellach ynghylch cosbau o dan y Rhan hon

en-gb	17 Reasonable excuse
cy-gb	17 Esgus rhesymol

en-gb	18 Powers to reduce, waive or suspend penalties 19 Assessment of penalties
cy-gb	18 Pwerau i ostwng cosbau, eu hepgor neu eu gohirio 19 Asesu cosbau

en-gb	20 Payment of penalties                                                                                                 21 Double jeopardy
cy-gb	20 Talu cosbau 21 Gwahardd cosbi ddwywaith

en-gb	Reviews and appeals
cy-gb	Adolygiadau ac apelau

en-gb	23 Reviews and appeals
cy-gb	23 Adolygiadau ac apelau

en-gb	24 Registration of partnerships and unincorporated bodies 25 Interpretation of Part
cy-gb	24 Cofrestru partneriaethau a chyrff anghorfforedig 25 Dehongli’r Rhan

en-gb	26 Registration: powers to make further or different provision 27 Amendment of the Tax Collection and Management (Wales) Act 2016 etc.
cy-gb	26 Cofrestru: pwerau i wneud darpariaeth bellach neu ddarpariaeth wahanol 27 Diwygio Deddf Casglu a Rheoli Trethi (Cymru) 2016 etc.

en-gb	PART 3 VISITOR LEVY
cy-gb	RHAN 3 ARDOLL YMWELWYR

en-gb	APPLICATION, OPERATION AND RATES OF LEVY
cy-gb	CYMHWYSO A GWEITHREDU’R ARDOLL, A CHYFRADDAU’R ARDOLL

en-gb	Principal council’s power to introduce visitor levy in its area
cy-gb	Pŵer prif gyngor i gyflwyno ardoll ymwelwyr yn ei ardal

en-gb	28 Power of principal council to introduce levy on overnight stays in visitor accommodation
cy-gb	28 Pŵer prif gyngor i gyflwyno ardoll ar arosiadau dros nos mewn llety ymwelwyr

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) iii
cy-gb	iii Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	Application and operation of the levy
cy-gb	Cymhwyso a gweithredu’r ardoll

en-gb	29 Overnight stays in visitor accommodation 30 Liability to pay the levy
cy-gb	29 Arosiadau dros nos mewn llety ymwelwyr 30 Atebolrwydd am dalu’r ardoll

en-gb	31 Calculating the amount of levy that is payable
cy-gb	31 Cyfrifo swm yr ardoll sy’n daladwy

en-gb	Levy rates
cy-gb	Cyfraddau’r ardoll

en-gb	32 Rates of the levy
cy-gb	32 Cyfraddau’r ardoll

en-gb	33 Determining which rate applies
cy-gb	33 Dyfarnu pa gyfradd sy’n gymwys

en-gb	34 Adding an additional amount to a levy rate
cy-gb	34 Ychwanegu swm ychwanegol at gyfradd ardoll

en-gb	Repayment of amount equivalent to the levy
cy-gb	Ad-dalu swm sy’n gyfwerth â’r ardoll

en-gb	35 Application for repayment of amount equivalent to the levy
cy-gb	35 Cais am ad-dalu swm sy’n gyfwerth â’r ardoll

en-gb	ACCOUNTING FOR, AND PAYMENT OF, THE LEVY
cy-gb	RHOI CYFRIF AM YR ARDOLL, A THALU’R ARDOLL

en-gb	Returns
cy-gb	Ffurflenni

en-gb	36 Duty to make levy return in respect of accounting period 37 Annual or quarterly return
cy-gb	36 Dyletswydd i ddychwelyd ffurflen ardoll mewn cysylltiad â chyfnod cyfrifyddu 37 Ffurflen flynyddol neu chwarterol

en-gb	38 Meaning of “accounting period”: annual returns 39 Meaning of “accounting period”: quarterly returns
cy-gb	38 Ystyr “cyfnod cyfrifyddu”: ffurflenni blynyddol 39 Ystyr “cyfnod cyfrifyddu”: ffurflenni chwarterol

en-gb	40 Payment of the levy
cy-gb	40 Talu’r ardoll

en-gb	Persons that have ceased to be visitor accommodation providers
cy-gb	Personau sydd wedi peidio â bod yn ddarparwyr llety ymwelwyr

en-gb	41 Persons that have ceased to be a VAP: duties under this Chapter
cy-gb	41 Personau sydd wedi peidio â bod yn DLlY: dyletswyddau o dan y Bennod hon

en-gb	Collection and management of the levy by WRA
cy-gb	ACC yn casglu ac yn rheoli’r ardoll

en-gb	42 Collection and management of the levy by WRA
cy-gb	42 ACC yn casglu ac yn rheoli’r ardoll

en-gb	USE OF PROCEEDS OF LEVY BY PRINCIPAL COUNCILS
cy-gb	DEFNYDD PRIF GYNGHORAU O ENILLION YR ARDOLL

en-gb	43 Principal council account for proceeds of the levy
cy-gb	43 Cyfrif prif gyngor ar gyfer enillion yr ardoll

en-gb	44 Use of proceeds of the levy for destination management and improvement 45 Report on use of proceeds of the levy
cy-gb	44 Defnyddio enillion yr ardoll ar gyfer rheoli a gwella cyrchfannau 45 Adroddiad ar ddefnyddio enillion yr ardoll

en-gb	46 Levy partnership forums
cy-gb	46 Fforymau partneriaeth ardoll

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) iv
cy-gb	iv Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	INTRODUCING, CHANGING OR ABOLISHING THE LEVY
cy-gb	CYFLWYNO, NEWID NEU DDIDDYMU’R ARDOLL

en-gb	47 Consultation before introducing, changing or abolishing the levy 48 Introduction of the levy and changes to or abolition of the levy
cy-gb	47 Ymgynghori cyn cyflwyno, newid neu ddiddymu’r ardoll 48 Cyflwyno’r ardoll a newid neu ddiddymu’r ardoll

en-gb	49 Overnight stays that are unaffected by the introduction of, or changes to, the levy 50 Interpretation of Chapter
cy-gb	49 Arosiadau dros nos nad effeithir arnynt gan gyflwyno neu newid yr ardoll 50 Dehongli’r Bennod

en-gb	MISCELLANEOUS PROVISION RELATING TO THE LEVY
cy-gb	DARPARIAETH AMRYWIOL SY’N YMWNEUD Â’R ARDOLL

en-gb	51 Visitor accommodation at premises within the area of more than one principal council 52 Arrangements with third party to collect the levy etc. on behalf of provider
cy-gb	51 Llety ymwelwyr mewn mangre o fewn ardal mwy nag un prif gyngor 52 Trefniadau â thrydydd parti i gasglu’r ardoll etc. ar ran y darparwr

en-gb	53 Welsh Ministers’ power to impose advertising and billing etc. requirements 54 Exercise by a principal council of its functions under this Part etc.
cy-gb	53 Pŵer Gweinidogion Cymru i osod gofynion o ran hysbysebu a bilio etc. 54 Prif gyngor yn arfer ei swyddogaethau o dan y Rhan hon etc.

en-gb	CHAPTER 1 SPECIAL CASES
cy-gb	PENNOD 1 ACHOSION ARBENNIG

en-gb	Relevant business
cy-gb	Busnes perthnasol

en-gb	55 Meaning of “relevant business” in this Chapter
cy-gb	55 Ystyr “busnes perthnasol” yn y Bennod hon

en-gb	56 Duties and liabilities of partnerships and unincorporated bodies
cy-gb	56 Dyletswyddau ac atebolrwyddau partneriaethau a chyrff anghorfforedig

en-gb	57 Power to make further provision about partnerships and unincorporated bodies
cy-gb	57 Pŵer i wneud darpariaeth bellach ynghylch partneriaethau a chyrff anghorfforedig

en-gb	Change in persons that provide visitor accommodation
cy-gb	Newid o ran personau sy’n darparu llety ymwelwyr

en-gb	59 Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist
cy-gb	59 Pŵer i wneud darpariaeth ynghylch marwolaeth, analluedd, ansolfedd ac achosion pan fo person yn peidio â bodoli

en-gb	60 Power to make provision about transfers of businesses as going concerns
cy-gb	60 Pŵer i wneud darpariaeth ynglŷn â throsglwyddo busnesau fel busnesau gweithredol

en-gb	CHAPTER 2 MISCELLANEOUS
cy-gb	PENNOD 2 AMRYWIOL

en-gb	61 Guidance issued by the Welsh Ministers 62 Power to extend Act to berths and moorings 63 Review of operation and effect of Act
cy-gb	61 Canllawiau a ddyroddir gan Weinidogion Cymru 62 Pŵer i estyn y Ddeddf i ddocfeydd ac angorfeydd 63 Adolygu gweithrediad ac effaith y Ddeddf

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) v
cy-gb	v Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	65 Regulations under this Act 66 Interpretation
cy-gb	65 Rheoliadau o dan y Ddeddf hon 66 Dehongli

en-gb	Schedule 1 - Information to be included in the register of visitor accommodation providers Schedule 2 - Amendments relating to Parts 2 and 3
cy-gb	Atodlen 1 - Yr wybodaeth sydd i’w chynnwys yn y gofrestr o ddarparwyr llety ymwelwyr Atodlen 2 - Diwygiadau sy’n ymwneud â Rhannau 2 a 3

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) 1
cy-gb	1 Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 5)

en-gb	An Act of Senedd Cymru to establish a register of persons that provide visitor accommodation at premises in Wales; to grant principal councils the power to introduce a levy on overnight stays in visitor accommodation in their areas; to make miscellaneous amendments to the Tax Collection and Management (Wales) Act 2016; and for connected purposes.
cy-gb	Deddf gan Senedd Cymru i sefydlu cofrestr o bersonau sy’n darparu llety ymwelwyr mewn mangre yng Nghymru; i roi’r pŵer i brif gynghorau i gyflwyno ardoll ar arosiadau dros nos mewn llety ymwelwyr yn eu hardaloedd; i wneud diwygiadau amrywiol i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016; ac at ddibenion cysylltiedig.

en-gb	(1)   This  Part  of  this  Act  contains  (in  addition  to this  overview)  a  definition  of  “visitor accommodation” and of “visitor accommodation provider”.
cy-gb	(1)   Mae’r Rhan hon o’r Ddeddf hon yn cynnwys (yn ychwanegol at y trosolwg hwn) ddiffiniad o “llety ymwelwyr” ac o “darparwr llety ymwelwyr”.

en-gb	(2)   Part 2 of this Act requires the Welsh Revenue Authority to keep a register of visitor accommodation providers.
cy-gb	(2)   Mae Rhan 2 o’r Ddeddf hon yn ei gwneud yn ofynnol i Awdurdod Cyllid Cymru gadw cofrestr o ddarparwyr llety ymwelwyr.

en-gb	(3)   Part 3 of this Act grants principal councils in Wales the power to introduce in their areas a levy on overnight stays in visitor accommodation, and gives the Welsh Revenue Authority functions relating to the collection and management of the levy.
cy-gb	(3)   Mae Rhan 3 o’r Ddeddf hon yn rhoi’r pŵer i brif gynghorau yng Nghymru i gyflwyno yn eu  hardaloedd  ardoll  ar  arosiadau  dros  nos  mewn  llety  ymwelwyr,  ac  yn  rhoi swyddogaethau sy’n ymwneud â chasglu a rheoli’r ardoll i Awdurdod Cyllid Cymru.

en-gb	(4)   Part 4 of this Act—
cy-gb	(4)   Mae Rhan 4 o’r Ddeddf hon—

en-gb	(a)   makes provision about guidance on this Act issued by the Welsh Ministers,
cy-gb	(a)   yn gwneud darpariaeth ynglŷn â chanllawiau ynghylch y Ddeddf hon a ddyroddir gan Weinidogion Cymru,

en-gb	(b)   grants the Welsh Ministers a power to extend this Act so that it applies in relation to berths and moorings provided for vessels,
cy-gb	(b)   yn rhoi pŵer i Weinidogion Cymru i estyn y Ddeddf hon fel ei bod yn gymwys mewn perthynas â docfeydd ac angorfeydd a ddarperir ar gyfer llestrau,

en-gb	(c)   makes provision for reviews of the operation and effect of this Act by the Welsh Ministers, and
cy-gb	(c)   yn gwneud darpariaeth ar gyfer adolygiadau o weithrediad ac effaith y Ddeddf hon gan Weinidogion Cymru, ac

en-gb	(d)   contains general provision.
cy-gb	(d)   yn cynnwys darpariaethau cyffredinol.

en-gb	(1)   In this Act, “visitor accommodation” means—
cy-gb	(1)   Yn y Ddeddf hon, ystyr “llety ymwelwyr” yw—

en-gb	(a)   accommodation in a hotel, guesthouse or bed and breakfast accommodation, or other similar accommodation; (b)   accommodation in a youth hostel or bunkhouse, or other similar accommodation;
cy-gb	(a)   llety mewn gwesty, tŷ llety neu lety gwely a brecwast, neu lety tebyg arall; (b)   llety mewn hostel ieuenctid neu mewn byncws, neu lety tebyg arall;

en-gb	(c)   a pitch or area—
cy-gb	(c)   llain neu ardal—

en-gb	(i)   provided for camping;
cy-gb	(i)   a ddarperir ar gyfer gwersylla;

en-gb	(ii)   provided for a mobile home that is not permanently or semi-permanently situated in one place;
cy-gb	(ii)   a ddarperir ar gyfer cartref symudol nad yw wedi ei leoli’n barhaol neu’n lled-barhaol mewn un lle;

en-gb	(d)   accommodation  (other  than  accommodation  mentioned  in  paragraph  (c))  at  a holiday park or holiday resort, or at another similar place;
cy-gb	(d)   llety  (heblaw  llety  a  grybwyllir  ym  mharagraff  (c))  mewn  parc  gwyliau  neu ganolfan wyliau, neu mewn lle arall tebyg;

en-gb	(e)   accommodation   (other   than   accommodation   mentioned   in   the   preceding paragraphs)—
cy-gb	(e)   llety (heblaw llety a grybwyllir yn y paragraffau blaenorol)—

en-gb	(i)   in a mobile home, vessel or other vehicle that is permanently or semi-permanently situated in one place, and
cy-gb	(i)   mewn cartref symudol, llestr neu gerbyd arall sydd wedi ei leoli neu ei lleoli’n barhaol neu’n lled-barhaol mewn un lle, a

en-gb	(ii)   that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips;
cy-gb	(ii)   sydd wedi ei gynnig (pa un ai yn barhaol neu o bryd i’w gilydd), ar sail tymor byr, at ddibenion teithio busnes neu deithio hamdden neu deithiau addysgol;

en-gb	(f)   self-catering  accommodation  (other  than   accommodation   mentioned  in   the preceding paragraphs) that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips;
cy-gb	(f)   llety hunanddarpar (heblaw llety a grybwyllir yn y paragraffau blaenorol) sydd wedi ei gynnig (pa un ai yn barhaol neu o bryd i’w gilydd), ar sail tymor byr, at ddibenion teithio busnes neu deithio hamdden neu deithiau addysgol;

en-gb	(g)   any other kind of accommodation that is offered (whether permanently or from time to time), on a short-term basis, for the purposes of business or leisure travel or educational trips.
cy-gb	(g)   unrhyw fath arall o lety sydd wedi ei gynnig (pa un ai yn barhaol neu o bryd i’w gilydd), ar sail tymor byr, at ddibenion teithio busnes neu deithio hamdden neu deithiau addysgol.

en-gb	(2)   But accommodation described in subsection (1) is not visitor accommodation if it is— (a)   on a Gypsy and Traveller site;
cy-gb	(2)   Ond nid yw llety a ddisgrifir yn is-adran (1) yn llety ymwelwyr os yw— (a)   ar safle Sipsiwn a Theithwyr;

en-gb	(b)   a  pitch  or  area  provided  for  a  mobile  home,  vessel  or  other  vehicle  that  is permanently or semi-permanently situated in one place;
cy-gb	(b)   yn llain neu’n ardal a ddarperir ar gyfer cartref symudol, llestr neu gerbyd arall sydd wedi ei leoli neu ei lleoli’n barhaol neu’n lled-barhaol mewn un lle;

en-gb	(c)   in  a  mobile  home,  vessel  or  other  vehicle  that  is  not  permanently  or  semi-permanently situated in one place.
cy-gb	(c)   mewn cartref symudol, llestr neu gerbyd arall nad yw wedi ei leoli neu ei lleoli’n barhaol neu’n lled-barhaol mewn un lle.

en-gb	(3)   For the purposes of subsection (1), accommodation is offered on a short-term basis if the visitor accommodation provider offers to provide the accommodation for stays of 31 nights or less (and for that purpose, it does not matter whether the nights are consecutive).
cy-gb	(3)   At ddibenion is-adran (1), cynigir llety ar sail tymor byr os yw’r darparwr llety ymwelwyr yn cynnig darparu’r llety ar gyfer arosiadau o 31 o nosweithiau neu lai na hynny (ac at y diben hwnnw, nid oes gwahaniaeth a yw’r nosweithiau yn olynol).

en-gb	“Gypsy and Traveller site” (“safle Sipsiwn a Theithwyr”) means land wholly or mainly used for the stationing of mobile homes providing accommodation for—
cy-gb	ystyr “safle Sipsiwn a Theithwyr” (“Gypsy and Traveller site”) yw tir a ddefnyddir yn  gyfan  gwbl  neu’n  bennaf  i  osod  cartrefi  symudol  arno  sy’n  rhoi  llety  i’r canlynol—

en-gb	(a)   people of a nomadic habit of life, whatever their race or origin, including—
cy-gb	(a)   pobl sy’n arfer ffordd nomadig o fyw, beth bynnag fo’u hil neu eu tarddiad, gan gynnwys—

en-gb	(i)   people  who,  on  grounds  only  of  their  own  or  their  family’s  or dependant’s  educational needs  or old age, have ceased to travel temporarily or permanently;
cy-gb	(i)   pobl sydd, ar sail eu hanghenion addysg neu eu henaint eu hunain, neu anghenion addysg neu henaint eu teulu neu ddibynnydd, ac ar y sail honno yn unig, wedi rhoi’r gorau i deithio dros dro neu yn barhaol;

en-gb	(ii)   members of an organised group of travelling show people or circus people (whether or not travelling together as such);
cy-gb	(ii)   aelodau o grŵp trefnedig o siewmyn teithiol neu bersonau sy’n rhan o syrcasau teithiol (pa un a ydynt yn cyd-deithio mewn grŵp o’r fath ai peidio);

en-gb	(b)   any other people with a cultural tradition of nomadism or of living in a mobile home;
cy-gb	(b)   unrhyw bobl eraill sydd â thraddodiad diwylliannol o nomadiaeth neu o fyw mewn cartref symudol.

en-gb	“mobile home” (“cartref symudol”) means any structure designed or adapted for human  habitation  that  is  capable  of  being  moved  from  one  place  to  another (whether by being towed, or by being transported on a motor vehicle or trailer) and any  motor  vehicle  designed  or  adapted  for  human  habitation,  but  does  not include—
cy-gb	ystyr “cartref symudol” (“mobile home”) yw unrhyw strwythur a ddyluniwyd neu a addaswyd i bobl fyw ynddo ac sy’n gallu cael ei symud o’r naill le i’r llall (pa un ai drwy ei dynnu neu drwy ei gludo ar gefn cerbyd modur neu ôl-gerbyd) ac unrhyw gerbyd modur a ddyluniwyd neu a addaswyd i bobl fyw ynddo, ond nid yw’n cynnwys—

en-gb	(a)   a tent;
cy-gb	(a)   pabell;

en-gb	(b)   railway rolling stock that is for the time being on rails forming part of a railway system;
cy-gb	(b)   cerbydau rheilffyrdd sydd am y tro ar gledrau sy’n ffurfio rhan o system reilffyrdd;

en-gb	(c)   an aeroplane; (d)   a vessel.
cy-gb	(c)   awyren; (d)   llestr;

en-gb	(5)   The Welsh Ministers may by regulations amend this section to—
cy-gb	(5)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon er mwyn—

en-gb	(a)   provide  that  a  type  of  accommodation,  or  accommodation  of  a  particular description  (including  accommodation  provided  at  premises  of  a  description specified in the regulations), is or is not visitor accommodation;
cy-gb	(a)   darparu bod, neu nad yw, math o lety, neu lety o ddisgrifiad penodol (gan gynnwys llety a ddarperir mewn mangre o ddisgrifiad a bennir yn y rheoliadau), yn llety ymwelwyr;

en-gb	(b)   vary the description of a type of accommodation.
cy-gb	(b)   amrywio’r disgrifiad o fath o lety.

en-gb	(2)   A person is a visitor accommodation provider (“VAP”) if that person— (a)   in the course of trade or business,
cy-gb	(2)   Mae person yn ddarparwr llety ymwelwyr (“DLlY”) os yw’r person hwnnw— (a)   yng nghwrs masnach neu fusnes,

en-gb	(b)   provides, or offers to provide, visitor accommodation at premises in Wales, and (c)   is an occupier of the premises at which the visitor accommodation is provided.
cy-gb	(b)   yn darparu, neu’n cynnig darparu, llety ymwelwyr mewn mangre yng Nghymru, ac (c)   yn feddiannydd ar y fangre lle y darperir y llety ymwelwyr.

en-gb	(3)   A person provides visitor accommodation if that person enters into a contract underwhich, or in consequence of which, one or more people are entitled to reside for one or more nights in or at the accommodation.
cy-gb	(3)   Mae person yn darparu llety ymwelwyr os yw’r person hwnnw yn ymrwymo i gontract y mae gan un neu ragor o bobl hawlogaeth i breswylio yn y llety am un neu ragor o nosweithiau odano neu o ganlyniad iddo.

en-gb	(4)   In  subsection  (3),  “contract”  does  not  include  a  contract  of  service,  contract  of apprenticeship, or contract for services under which a person entitled to reside in or at the visitor accommodation provides services to the VAP.
cy-gb	(4)   Yn is-adran (3), nid yw “contract” yn cynnwys contract gwasanaeth, contract prentisiaeth, na chontract am wasanaethau y mae person sydd â hawlogaeth i breswylio yn y llety ymwelwyr yn darparu gwasanaethau odano i’r DLlY.

en-gb	(a)   “offers to provide”, in relation to visitor accommodation, includes advertising or otherwise marketing the accommodation, or otherwise making any person aware that the accommodation is available for stays;
cy-gb	(a)   mae  “yn  cynnig  darparu”,  mewn  perthynas  â  llety  ymwelwyr,  yn  cynnwys hysbysebu’r  llety  neu  ei  farchnata  fel  arall,  neu  wneud  unrhyw  berson  yn ymwybodol fel arall fod y llety ar gael ar gyfer arosiadau;

en-gb	(b)   references to a “visitor accommodation provider” (or a “VAP”) include, unless the context requires otherwise, a person registered under Part 2 of this Act, regardless of whether that person falls within subsection (2) at any given time.
cy-gb	(b)   mae cyfeiriadau at “darparwr llety ymwelwyr” (neu “DLlY”) yn cynnwys, oni bai bod y cyd-destun yn mynnu fel arall, berson sydd wedi ei gofrestru o dan Ran 2 o’r Ddeddf hon, ni waeth a yw’r person hwnnw yn dod o fewn is-adran (2) ar unrhyw adeg benodol.

en-gb	(1)   The Welsh Revenue Authority (“WRA”) must establish and maintain a register of visitor accommodation providers (“the register”).
cy-gb	(1)   Rhaid i Awdurdod Cyllid Cymru (“ACC”) sefydlu a chynnal cofrestr o ddarparwyr llety ymwelwyr (“y gofrestr”).

en-gb	(2)   Schedule  1  makes  provision  about  the  information  to  be  contained  in  a  visitor accommodation provider’s entry in the register.
cy-gb	(2)   Mae Atodlen 1 yn gwneud darpariaeth ynghylch yr wybodaeth sydd i’w chynnwys yng nghofnod darparwr llety ymwelwyr yn y gofrestr.

en-gb	(3)   The register may contain any other information WRA considers appropriate.
cy-gb	(3)   Caiff y gofrestr gynnwys unrhyw wybodaeth arall y mae ACC yn ystyried ei bod yn briodol.

en-gb	(4)   WRA must publish, in such manner as WRA considers appropriate, the information contained in the register by virtue of Schedule 1.
cy-gb	(4)   Rhaid i ACC gyhoeddi, mewn unrhyw fodd y mae ACC yn ystyried ei fod yn briodol, yr wybodaeth a gynhwysir yn y gofrestr yn rhinwedd Atodlen 1.

en-gb	(5)   But WRA must not publish (regardless of whether the information in question is contained in the entry for a visitor accommodation provider that is an individual)—
cy-gb	(5)   Ond ni chaiff ACC gyhoeddi (ni waeth a yw’r wybodaeth o dan sylw wedi ei chynnwys yn y cofnod ar gyfer darparwr llety ymwelwyr sy’n unigolyn)—

en-gb	(a)   the name of an individual, unless—
cy-gb	(a)   enw unigolyn, oni bai—

en-gb	(i)   the individual consents to the publication, or
cy-gb	(i)   bod yr unigolyn yn cydsynio i’w enw gael ei gyhoeddi, neu

en-gb	(ii)   the individual’s forename and surname are part of the business name of the visitor accommodation provider (“VAP”);
cy-gb	(ii)   bod enw cyntaf a chyfenw’r unigolyn yn rhan o enw busnes y darparwr llety ymwelwyr (“DLlY”);

en-gb	(b)   the address of an individual’s sole or main residence, unless— (i)   the individual consents to the publication, or
cy-gb	(b)   cyfeiriad unig breswylfa neu brif breswylfa unigolyn, oni bai— (i)   bod yr unigolyn yn cydsynio i’w gyfeiriad gael ei gyhoeddi, neu

en-gb	(ii)   the address is of premises at which the VAP provides or offers to provide visitor accommodation.
cy-gb	(ii)   bod y cyfeiriad yn gyfeiriad mangre lle y mae’r DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr.

en-gb	(6)   WRA may publish, in such manner as WRA considers appropriate, information contained in the register by virtue of subsection (3); but WRA may not publish information under this subsection ifWRAis prohibited from publishing that informationby any enactment or rule of law.
cy-gb	(6)   Caiff ACC gyhoeddi, mewn unrhyw fodd y mae ACC yn ystyried ei fod yn briodol, wybodaeth a gynhwysir yn y gofrestr yn rhinwedd is-adran (3); ond ni chaiff ACC gyhoeddi  gwybodaeth  o  dan  yr  is-adran  hon  os  gwaherddir  ACC  rhag  cyhoeddi’r wybodaeth honno drwy unrhyw ddeddfiad neu unrhyw reol gyfreithiol.

en-gb	(a)   “registered” means registered in the register, and
cy-gb	(a)   ystyr “cofrestredig” yw cofrestredig yn y gofrestr, a

en-gb	(b)   a reference to premises at which a person or VAP provides, or offers to provide, visitor accommodation is a reference to premises—
cy-gb	(b)   mae cyfeiriad at fangre lle y mae person neu DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr yn gyfeiriad at fangre—

en-gb	(i)   in Wales,
cy-gb	(i)   yng Nghymru,

en-gb	(ii)   at which the person or VAP, in the course of trade or business, provides or offers to provide visitor accommodation, and
cy-gb	(ii)   lle y mae’r person neu’r DLlY, yng nghwrs masnach neu fusnes, yn darparu, neu’n cynnig darparu, llety ymwelwyr, a

en-gb	(iii)   occupied by the person or VAP.
cy-gb	(iii)   a feddiennir gan y person neu’r DLlY.

en-gb	5 Duty of visitor accommodation providers to be registered
cy-gb	5 Dyletswydd ar ddarparwyr llety ymwelwyr i fod yn gofrestredig

en-gb	(1)   A VAP must be registered in respect of the premises at which the VAP provides, or offers to provide, visitor accommodation.
cy-gb	(1)   Rhaid i DLlY fod yn gofrestredig mewn cysylltiad â phob mangre lle y mae’r DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr.

en-gb	(2)   The Welsh Ministers may by regulations make provision for the purpose of exempting a person of a description specified in the regulations from the requirement under subsection (1).
cy-gb	(2)   Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth at ddiben esemptio person o ddisgrifiad a bennir yn y rheoliadau rhag y gofyniad o dan is-adran (1).

en-gb	(3)   Regulations under subsection (2) may—
cy-gb	(3)   Caiff rheoliadau o dan is-adran (2)—

en-gb	(a)   specify a description of a person by reference to—
cy-gb	(a)   pennu disgrifiad o berson drwy gyfeirio at—

en-gb	(i)   the type of visitor accommodation provided by the person;
cy-gb	(i)   y math o lety ymwelwyr a ddarperir gan y person;

en-gb	(ii)   the nature or content of the contracts under which the accommodation is provided;
cy-gb	(ii)   natur neu gynnwys y contractau y darperir y llety odanynt;

en-gb	(iii)   the nature, status, or any particular characteristic of the person;
cy-gb	(iii)   natur neu statws y person, neu unrhyw nodwedd benodol arno;

en-gb	(iv)   the nature, status, or any particular characteristic of any person to whom the person provides visitor accommodation;
cy-gb	(iv)   natur neu statws unrhyw berson y darperir llety ymwelwyr iddo gan y person, neu unrhyw nodwedd benodol ar unrhyw berson y darperir llety ymwelwyr iddo gan y person;

en-gb	(v)   any other matter;
cy-gb	(v)   unrhyw fater arall;

en-gb	(b)   amend this Part (and the reference in subsection (2) to “specified in the regulations” includes a reference to “specified in an amendment made by those regulations”).
cy-gb	(b)   diwygio’r Rhan hon (acmae’r cyfeiriad yn is-adran (2) at “a bennir yn y rheoliadau” yn cynnwys cyfeiriad at “a bennir mewn diwygiad a wneir gan y rheoliadau”).

en-gb	(4)   Where regulations under subsection (2) exempt a person from the requirement under subsection (1), sections 7 and 8 do not apply in relation to that person.
cy-gb	(4)   Pan fo rheoliadau o dan is-adran (2) yn esemptio person rhag y gofyniad o dan is-adran (1), nid yw adrannau 7 ac 8 yn gymwys mewn perthynas â’r person hwnnw.

en-gb	6 Applications to be registered
cy-gb	6 Ceisiadau i fod yn gofrestredig

en-gb	(1)   A person may apply to be registered before the person begins, in the course of trade or business, providing, or offering to provide, visitor accommodation at premises in Wales that the person occupies (but see sections 14 to 16 (removal of a person from the register when not providing etc. visitor accommodation)).
cy-gb	(1)   Caiff person wneud cais i fod yn gofrestredig cyn i’r person ddechrau, yng nghwrs masnach neu fusnes, ddarparu, neu gynnig darparu, llety ymwelwyr mewn mangre yng Nghymru y mae’r person yn ei feddiannu (ond gweler adrannau 14 i 16 (dileu person o’r gofrestr pan nad yw’n darparu etc. llety ymwelwyr)).

en-gb	(2)   An application to be registered must—
cy-gb	(2)   Rhaid i gais i fod yn gofrestredig—

en-gb	(a)   be in such form, and made in such manner, as WRA may specify,
cy-gb	(a)   bod ar unrhyw ffurf, a chael ei wneud mewn unrhyw fodd, a bennir gan ACC,

en-gb	(b)   contain the information required under Schedule 1 to be included in the register, and
cy-gb	(b)   cynnwys yr wybodaeth y mae’n ofynnol, o dan Atodlen 1, ei chynnwys yn y gofrestr, ac

en-gb	(c)   contain such other information, and be accompanied by such documents, as WRA may specify.
cy-gb	(c)   cynnwys unrhyw wybodaeth arall, a chynnwys gydag ef unrhyw ddogfennau, a bennir gan ACC.

en-gb	(3)   WRA must (unless the person is already registered)—
cy-gb	(3)   Rhaid i ACC (oni bai bod y person eisoes yn gofrestredig)—

en-gb	(a)   register a person that makes an application that complies with subsection (2), and
cy-gb	(a)   cofrestru person sy’n gwneud cais sy’n cydymffurfio ag is-adran (2), a

en-gb	(b)   issue that person a notice of registration.
cy-gb	(b)   dyroddi hysbysiad cofrestru i’r person hwnnw.

en-gb	(4)   If WRA decides not to register a person that has applied under subsection (1), WRA must issue a notice to that person—
cy-gb	(4)   Os yw ACC yn penderfynu peidio â chofrestru person sydd wedi gwneud cais o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r person hwnnw—

en-gb	(a)   specifying the reason why, and
cy-gb	(a)   yn pennu’r rheswm pam, a

en-gb	(b)   setting out information about rights of review and appeal.
cy-gb	(b)   yn nodi gwybodaeth am hawliau adolygu ac apelio.

en-gb	(5)   A person is not liable to a penalty under section 7 in relation to premises at which the person provides, or offers to provide, visitor accommodation during the period—
cy-gb	(5)   Nid yw person yn agored i gosb o dan adran 7 mewn perthynas â mangre lle y mae’r person yn darparu, neu’n cynnig darparu, llety ymwelwyr yn ystod y cyfnod—

en-gb	(a)   beginning with the day the person applies to be registered in respect of those premises, and
cy-gb	(a)   sy’n dechrau â’r diwrnod y mae’r person yn gwneud cais i fod yn gofrestredig mewn cysylltiad â’r fangre honno, a

en-gb	(b)   ending with the day notice is issued to that person under subsection (3)(b) or (4).
cy-gb	(b)   sy’n dod i ben â’r diwrnod y dyroddir hysbysiad i’r person hwnnw o dan is-adran (3)(b) neu (4).

en-gb	(1)   A VAP is liable to a penalty if the VAP— (a)   provides, or offers to provide, visitor accommodation, and
cy-gb	(1)   Mae DLlY yn agored i gosb os yw’r canlynol yn wir o ran y DLlY— (a)   mae’n darparu, neu’n cynnig darparu, llety ymwelwyr, a

en-gb	(b)   is not registered in respect of the premises at which the visitor accommodation is provided or offered.
cy-gb	(b)   nid yw’n gofrestredig mewn cysylltiad â’r fangre, neu’r mangreoedd, lle y darperir neu y cynigir y llety ymwelwyr.

en-gb	(2)   The penalty is to be calculated in accordance with the formula— £100 𝑥 𝐴
cy-gb	(2)   Mae’r gosb i’w chyfrifo yn unol â’r fformiwla— £100 𝑥 𝐴

en-gb	where “A” is the number of premises at which the VAP provides, or offers to provide, visitor accommodation, and in respect of which the VAP is not registered.
cy-gb	pan fo “A” yn dynodi nifer y mangreoedd lle y mae’r DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr, ac nad yw’r DLlY yn gofrestredig mewn cysylltiad â hwy.

en-gb	(3)   A penalty notice issued to a VAP in respect of a penalty to which the VAP is liable under subsection (1) must specify the premises in question.
cy-gb	(3)   Rhaid i hysbysiad cosb a ddyroddir i DLlY mewn cysylltiad â chosb y mae’r DLlY yn agored iddi o dan is-adran (1) bennu’r fangre, neu’r mangreoedd, o dan sylw.

en-gb	(4)   If, after the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the VAP continues to act as described in subsection (1) in respect of any of the premises specified in the penalty notice—
cy-gb	(4)   Os yw’r DLlY, ar ôl diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad cosb (“y cyfnod cosbi cychwynnol”), yn parhau i weithredu fel y disgrifir yn is-adran (1) mewn cysylltiad ag unrhyw un neu ragor o’r mangreoedd a bennir yn yr hysbysiad cosb—

en-gb	(a)   the VAP is liable to a penalty for each day after the end of the initial penalty period, up to and including the 30th day, on which the VAP does so (see subsection (5)(a)(i)), and
cy-gb	(a)   mae’r DLlY yn agored i gosb am bob diwrnod y mae’r DLlY yn parhau i weithredu felly ar ôl diwedd y cyfnod cosbi cychwynnol, hyd at a chan gynnwys y 30ain diwrnod (gweler is-adran (5)(a)(i)), a

en-gb	(b)   the VAP is liable to a penalty for the 31st day after the end of the initial penalty period on which the VAP does so (see subsection (5)(a)(ii)).
cy-gb	(b)   mae’r DLlY yn agored i gosb am yr 31ain diwrnod y mae’r DLlY yn parhau i weithredu felly ar ôl diwedd y cyfnod cosbi cychwynnol (gweler is-adran (5)(a)(ii)).

en-gb	(5)   A penalty under subsection (4) is to be calculated in accordance with the formula— £𝑋 𝑥 𝑃
cy-gb	(5)   Mae cosb o dan is-adran (4) i’w chyfrifo yn unol â’r fformiwla— £𝑋 𝑥 𝑃

en-gb	(a)   “£X” is—
cy-gb	(a)   “£X”—

en-gb	(i)   in relation to a penalty under subsection (4)(a), £10, and (ii)   in relation to a penalty under subsection (4)(b), £1000, and
cy-gb	(i)   mewn perthynas â chosb o dan is-adran (4)(a), yn £10, a (ii)   mewn perthynas â chosb o dan is-adran (4)(b), yn £1000, a

en-gb	(b)   “P” is the number of premises specified in the penalty notice—
cy-gb	(b)   “P” yn dynodi nifer y mangreoedd a bennir yn yr hysbysiad cosb—

en-gb	(i)   at which the VAP provides, or offers to provide, visitor accommodation on the day to which the penalty relates, and
cy-gb	(i)   lle y mae’r DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr ar y diwrnod y mae’r gosb yn ymwneud ag ef, a

en-gb	(ii)   in respect of which the VAP is not registered on the day to which the penalty relates.
cy-gb	(ii)   nad yw’r DLlY yn gofrestredig mewn cysylltiad â hwy ar y diwrnod y mae’r gosb yn ymwneud ag ef.

en-gb	(6)   In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—
cy-gb	(6)   Wrth  gyfrifo’r  cyfnod  cosbi  cychwynnol,  rhaid  diystyru  unrhyw  ddiwrnod  pan  fo penderfyniad sy’n ymwneud â’r gosb o dan is-adran (1) yn destun—

en-gb	(a)   a review for which a notice of the conclusions has not yet been issued, or (b)   an appeal that has not yet been finally determined or withdrawn.
cy-gb	(a)   adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu (b)   apêl nad yw wedi ei dyfarnu’n derfynol neu wedi ei thynnu’n ôl hyd yma.

en-gb	(7)   A person that—
cy-gb	(7)   Mae person—

en-gb	(a)   ceases to be a VAP, but
cy-gb	(a)   sy’n peidio â bod yn DLlY, ond

en-gb	(b)   became liable to a penalty under this section while the person was a VAP, remains liable to the penalty.
cy-gb	(b)   a ddaeth yn agored i gosb o dan yr adran hon tra oedd y person yn DLlY, yn parhau i fod yn agored i’r gosb.

en-gb	(1)   WRA may register a person that is not registered and that has not made an application to be registered if, on the day WRA registers the person, WRA considers that the person—
cy-gb	(1)   Caiff ACC gofrestru person nad yw’n gofrestredig ac nad yw wedi gwneud cais i fod yn gofrestredig os yw ACC, ar y diwrnod y mae ACC yn cofrestru’r person, yn ystyried bod y person—

en-gb	(a)   is a VAP, or
cy-gb	(a)   yn DLlY, neu

en-gb	(b)   at any time in the preceding 14 days, was a VAP.
cy-gb	(b)   wedi bod yn DLlY ar unrhyw adeg yn ystod y 14 o ddiwrnodau blaenorol.

en-gb	(2)   Before WRA may register a person under subsection (1), WRA must issue a notice to that person—
cy-gb	(2)   Cyn y caiff ACC gofrestru person o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r person hwnnw—

en-gb	(a)   setting out the information that will be included in that person’s entry in the register,
cy-gb	(a)   yn nodi’r wybodaeth a fydd yn cael ei chynnwys yng nghofnod y person hwnnw yn y gofrestr,

en-gb	(b)   specifying any information relevant to that person’s entry WRA does not have, or WRA considers is or may be inaccurate,
cy-gb	(b)   yn pennu unrhyw wybodaeth sy’n berthnasol i gofnod y person hwnnw nad yw gan ACC, neu y mae ACC yn ystyried ei bod yn anghywir, neu y gall fod yn anghywir,

en-gb	(c)   informing the person that WRA will register the person on the date specified in the notice unless—
cy-gb	(c)   yn rhoi gwybod i’r person y bydd ACC yn cofrestru’r person ar y dyddiad a bennir yn yr hysbysiad oni bai—

en-gb	(i)   before that date, the person applies to be registered in accordance with section 6, or
cy-gb	(i)   bod y person, cyn y dyddiad hwnnw, yn gwneud cais i fod yn gofrestredig yn unol ag adran 6, neu

en-gb	(ii)   WRA is satisfied that the person is not required to register, and (d)   setting out information about rights of review and appeal.
cy-gb	(ii)   bod ACC wedi ei fodloni nad yw’n ofynnol i’r person gofrestru, a (d)   yn nodi gwybodaeth am hawliau adolygu ac apelio.

en-gb	(3)   The date specified in the notice under subsection (2)(c) must be at least 14 days after the day the notice is issued.
cy-gb	(3)   Rhaid  i’r  dyddiad  a  bennir  yn  yr  hysbysiad  o  dan  is-adran  (2)(c)  fod  o  leiaf  14  o ddiwrnodau ar ôl y diwrnod y dyroddir yr hysbysiad.

en-gb	(4)   A person registered under this section is, for the purposes of section 7, to be treated as if that person is not registered; but this subsection does not apply from the time the person—
cy-gb	(4)   Mae person sydd wedi ei gofrestru o dan yr adran hon i’w drin, at ddibenion adran 7, fel pe na bai’r person hwnnw yn gofrestredig; ond nid yw’r is-adran hon yn gymwys o’r adeg y mae’r person—

en-gb	(a)   gives notice to WRA—
cy-gb	(a)   yn rhoi hysbysiad i ACC—

en-gb	(i)   providing any information necessary to make the person’s entry complete and accurate, or
cy-gb	(i)   sy’n darparu unrhyw wybodaeth  sy’n  angenrheidiol  i wneud cofnod y person yn gyflawn ac yn gywir, neu

en-gb	(ii)   if no such information is needed, confirming that the entry is complete and accurate, or
cy-gb	(ii)   os nad oes angen unrhyw wybodaeth o’r fath, sy’n cadarnhau bod y cofnod yn gyflawn ac yn gywir, neu

en-gb	(b)   applies to WRA to be removed from the register.
cy-gb	(b)   yn gwneud cais i ACC i gael ei ddileu o’r gofrestr.

en-gb	9  Duty to notify WRA of changes and inaccuracies (1)   A VAP must give WRA notice of any—
cy-gb	9  Dyletswydd i hysbysu ACC am newidiadau ac anghywirdebau (1)   Rhaid i DLlY roi hysbysiad i ACC am unrhyw—

en-gb	(a)   change of circumstances that causes the VAP’s entry in the register to become inaccurate, or
cy-gb	(a)   newid  mewn  amgylchiadau  sy’n  peri  i  gofnod  y  DLlY  yn  y  gofrestr  fod  yn anghywir, neu

en-gb	(b)   inaccuracy in the VAP’s entry in the register,
cy-gb	(b)   anghywirdeb yng nghofnod y DLlY yn y gofrestr,

en-gb	before the end of the period of 30 days beginning with the day the change of circumstances occurs or the VAP first knew, or ought to have known, of the inaccuracy.
cy-gb	cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y mae’r newid mewn amgylchiadau yn digwydd neu â’r diwrnod pan ddaeth y DLlY i wybod gyntaf, neu pan ddylai fod wedi gwybod, am yr anghywirdeb.

en-gb	(2)   Notice under subsection (1) must—
cy-gb	(2)   Rhaid i hysbysiad o dan is-adran (1)—

en-gb	(a)   be in such form, and given in such manner, as WRA may specify,
cy-gb	(a)   bod ar unrhyw ffurf, a chael ei roi mewn unrhyw fodd, a bennir gan ACC,

en-gb	(b)   contain the information necessary to enable WRA to correct the register, and
cy-gb	(b)   cynnwys yr wybodaeth sy’n angenrheidiol er mwyn galluogi ACC i gywiro’r gofrestr, ac

en-gb	(3)   WRA must, if the notice complies with subsection (2)— (a)   correct the register, and
cy-gb	(3)   Rhaid i ACC, os yw’r hysbysiad yn cydymffurfio ag is-adran (2)— (a)   cywiro’r gofrestr, a

en-gb	(b)   issue a notice to the VAP, specifying the corrections made to the VAP’s entry, unless WRA has already made the corrections under section 11.
cy-gb	(b)   dyroddi hysbysiad i’r DLlY, yn pennu’r cywiriadau a wnaed i gofnod y DLlY, oni bai bod ACC eisoes wedi gwneud y cywiriadau o dan adran 11.

en-gb	(4)   If WRA decides not to make a change to the register after being given notice by a VAP under subsection (1), WRA must issue a notice to that VAP—
cy-gb	(4)   Os yw ACC yn penderfynu peidio â gwneud newid i’r gofrestr ar ôl cael hysbysiad gan DLlY o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r DLlY hwnnw—

en-gb	10 Penalties for failure to notify WRA of changes and inaccuracies
cy-gb	10 Cosbau am fethu â hysbysu ACC am newidiadau ac anghywirdebau

en-gb	(1)   A VAP that fails to comply with section 9(1) is liable to a penalty of £100.
cy-gb	(1)   Mae DLlY sy’n methu â chydymffurfio ag adran 9(1) yn agored i gosb o £100.

en-gb	(2)   A penalty notice issued to a VAP in respect of a penalty to which the VAP is liable under subsection (1) must specify the information WRA considers to be inaccurate.
cy-gb	(2)   Rhaid i hysbysiad cosb a ddyroddir i DLlY mewn cysylltiad â chosb y mae’r DLlY yn agored iddi o dan is-adran (1) bennu’r wybodaeth y mae ACC yn ystyried ei bod yn anghywir.

en-gb	(3)   If the VAP fails to give WRA the notice required by section 9(1)(a) or (b) in respect of the information specified in the penalty notice by the end of the period of 30 days beginning with the day the penalty notice is issued (“the initial penalty period”), the VAP—
cy-gb	(3)   Os yw’r DLlY yn methu â rhoi i ACC yr hysbysiad sy’n ofynnol gan adran 9(1)(a) neu (b) mewn cysylltiad â’r wybodaeth a bennir yn yr hysbysiad cosb erbyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad cosb (“y cyfnod cosbi cychwynnol”), mae’r DLlY—

en-gb	(a)   is liable to a penalty of £10 for each day after the end of that period, up to and including the 30th day, on which the failure continues, and
cy-gb	(a)   yn agored i gosb o £10 am bob diwrnod y mae’r methiant yn parhau ar ôl diwedd y cyfnod hwnnw, hyd at a chan gynnwys y 30ain diwrnod, a

en-gb	(b)   is liable to a penalty of £1000 for the 31st day on which the failure continues.
cy-gb	(b)   yn agored i gosb o £1000 am yr 31ain diwrnod y mae’r methiant yn parhau.

en-gb	(5)   This section does not apply in relation to a person where the nature of the information that WRA considers to be inaccurate means that the person is liable to a penalty under—
cy-gb	(5)   Nid yw’r adran hon yn gymwys mewn perthynas â pherson pan fo natur yr wybodaeth y mae ACC yn ystyried ei bod yn anghywir yn golygu bod y person yn agored i gosb o dan—

en-gb	(a)   section 7 (penalties for failing to register in respect of premises), or
cy-gb	(a)   adran 7 (cosbau am fethu â chofrestru mewn cysylltiad â mangre), neu

en-gb	(b)   section 15 (penalties where a person fails to apply for removal from the register).
cy-gb	(b)   adran 15 (cosbau pan fo person yn methu â gwneud cais i gael ei ddileu o’r gofrestr).

en-gb	(b)   became liable to a penalty under this section while the person was a VAP, remains liable to the penalty.
cy-gb	(b)   a ddaeth yn agored i gosb o dan yr adran hon tra oedd y person yn DLlY yn parhau i fod yn agored i’r gosb.

en-gb	11 Power to change the register where no notice has been given to WRA
cy-gb	11 Pŵer i newid y gofrestr pan na fo hysbysiad wedi ei roi i ACC

en-gb	(1)   WRA may change a VAP’s entry in the register where no notice has been given by the VAP under section 9 if WRA considers that the entry is inaccurate.
cy-gb	(1)   Caiff ACC newid cofnod DLlY yn y gofrestr pan na fo hysbysiad wedi ei roi gan y DLlY o dan adran 9 os yw ACC yn ystyried bod y cofnod yn anghywir.

en-gb	(2)   Before WRA may change a VAP’s entry under subsection (1), WRA must issue a notice to that VAP—
cy-gb	(2)   Cyn y caiff ACC newid cofnod DLlY o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r DLlY hwnnw—

en-gb	(a)   specifying the information WRA considers inaccurate, (b)   setting out whether WRA intends to—
cy-gb	(a)   yn pennu’r wybodaeth y mae ACC yn ystyried ei bod yn anghywir, (b)   yn nodi a yw ACC yn bwriadu—

en-gb	(i)   omit that information, or
cy-gb	(i)   hepgor yr wybodaeth honno, neu

en-gb	(ii)   make other changes to the entry, in which case WRA must specify the changes it intends to make,
cy-gb	(ii)   gwneud newidiadau eraill i’r cofnod, ac, yn yr achos hwnnw, rhaid i ACC bennu pa newidiadau y mae’n bwriadu eu gwneud,

en-gb	(c)   informing the VAP that WRA will change the register on the date specified in the notice unless—
cy-gb	(c)   yn rhoi gwybod i’r DLlY y bydd ACC yn newid y gofrestr ar y dyddiad a bennir yn yr hysbysiad oni bai—

en-gb	(i)   before that date, the VAP gives the notice required under section 9(1)(a) or (b), or
cy-gb	(i)   bod y DLlY, cyn y dyddiad hwnnw, yn rhoi’r hysbysiad sy’n ofynnol o dan adran 9(1)(a) neu (b), neu

en-gb	(ii)   WRA is satisfied that the register does not need to be changed, and (d)   setting out information about rights of review and appeal.
cy-gb	(ii)   bod ACC wedi ei fodloni nad oes angen newid y gofrestr, a (d)   yn nodi gwybodaeth am hawliau adolygu ac apelio.

en-gb	(4)   Where a VAP’s entry is changed under this section, the VAP remains liable to penalties under section 10; but the VAP is to be treated for the purposes of that section as having given the notice required by section 9(1)(a) or (b) from the time the VAP gives notice to WRA—
cy-gb	(4)   Pan fo cofnod DLlY yn cael ei newid o dan yr adran hon, mae’r DLlY yn parhau i fod yn agored i gosbau o dan adran 10; ond mae’r DLlY i’w drin at ddibenion yr adran honno fel pe bai wedi rhoi’r hysbysiad sy’n ofynnol gan adran 9(1)(a) neu (b) o’r adeg y mae’r DLlY yn rhoi hysbysiad i ACC—

en-gb	(a)   if the entry is inaccurate, providing the information necessary to make the VAP’s entry accurate, or
cy-gb	(a)   os yw’r cofnod yn anghywir, sy’n darparu’r wybodaeth sy’n angenrheidiol i wneud cofnod y DLlY yn gywir, neu

en-gb	(b)   confirming that the entry is accurate.
cy-gb	(b)   sy’n cadarnhau bod y cofnod yn gywir.

en-gb	(1)   WRA may issue a notice to a person mentioned in subsection (2), requiring that person to provide information or a document that is—
cy-gb	(1)   Caiff ACC ddyroddi hysbysiad i berson a grybwyllir yn is-adran (2), yn ei gwneud yn ofynnol i’r person hwnnw ddarparu gwybodaeth neu ddogfen—

en-gb	(a)   of a description specified in the notice, and
cy-gb	(a)   sydd o ddisgrifiad a bennir yn yr hysbysiad, a

en-gb	(b)   relevant to the exercise by WRA of its functions under this Part.
cy-gb	(b)   sy’n berthnasol i ACC yn arfer ei swyddogaethau o dan y Rhan hon.

en-gb	(2)   The persons to whom WRA may issue a notice under subsection (1) are—
cy-gb	(2)   Y personau y caiff ACC ddyroddi hysbysiad iddynt o dan is-adran (1) yw—

en-gb	(a)   a VAP (regardless of whether the VAP is registered);
cy-gb	(a)   DLlY (ni waeth a yw’r DLlY yn gofrestredig);

en-gb	(b)   a person WRA considers may be, or may have been, a VAP;
cy-gb	(b)   person y mae ACC yn ystyried y gall fod, neu y gall fod wedi bod, yn DLlY;

en-gb	(c)   a person that assists with or facilitates the provision of visitor accommodation by a person mentioned in paragraph (a) or (b).
cy-gb	(c)   person sy’n cynorthwyo gyda darparu llety ymwelwyr gan berson a grybwyllir ym mharagraff (a) neu (b), neu sy’n hwyluso darparu llety ymwelwyr gan berson o’r fath.

en-gb	(3)   A person issued a notice under subsection (1) must, if the person has or has access to the information or document in question, provide the information or document—
cy-gb	(3)   Rhaid i berson y dyroddir hysbysiad iddo o dan is-adran (1), os oes gan y person yr wybodaeth neu’r ddogfen o dan sylw, neu os oes ganddo fynediad at yr wybodaeth neu’r ddogfen o dan sylw, ddarparu’r wybodaeth neu’r ddogfen—

en-gb	(a)   in the required form, and (b)   on or before—
cy-gb	(a)   ar y ffurf sy’n ofynnol, a (b)   ar neu cyn—

en-gb	(i)   the date specified in the notice, or
cy-gb	(i)   y dyddiad a bennir yn yr hysbysiad, neu

en-gb	(ii)   such other date as may be agreed by the person and WRA.
cy-gb	(ii)   unrhyw ddyddiad arall y cytunir arno gan y person ac ACC.

en-gb	(4)   A notice under subsection (1) must set out information about rights of review and appeal.
cy-gb	(4)   Rhaid i hysbysiad o dan is-adran (1) nodi gwybodaeth am hawliau adolygu ac apelio.

en-gb	(5)   If the person has requested a review of, or made an appeal against, the decision to issue the notice or a requirement in it, subsection (3)(b) ceases to apply to the notice.
cy-gb	(5)   Os yw’r person wedi gofyn am adolygu’r penderfyniad i ddyroddi’r hysbysiad neu am adolygu gofyniad ynddo, neu wedi apelio yn erbyn y naill neu’r llall, mae is-adran (3)(b) yn peidio â bod yn gymwys i’r hysbysiad.

en-gb	(1)   A person that fails to comply with section 12(3) is liable to a penalty of £100.
cy-gb	(1)   Mae person sy’n methu â chydymffurfio ag adran 12(3) yn agored i gosb o £100.

en-gb	(2)   If the person fails to provide WRA with the information or document in question, in the required form, by the end of the period of 30 days beginning with the day a penalty notice relating to the penalty under subsection (1) is issued (“the initial penalty period”), the person—
cy-gb	(2)   Os yw’r person yn methu â darparu’r wybodaeth neu’r ddogfen o dan sylw i ACC, ar y ffurf sy’n ofynnol, erbyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad cosb sy’n ymwneud â’r gosb o dan is-adran (1) (“y cyfnod cosbi cychwynnol”), mae’r person—

en-gb	(1)   A person must apply to WRA for removal from the register before the 31st consecutive day on which that person has not provided or offered to provide visitor accommodation at any premises.
cy-gb	(1)   Rhaid i berson wneud cais i ACC i gael ei ddileu o’r gofrestr cyn y 31ain diwrnod yn olynol nad yw’r person hwnnw wedi darparu, neu wedi cynnig darparu, llety ymwelwyr mewn unrhyw fangre.

en-gb	(2)   An application under subsection (1) must—
cy-gb	(2)   Rhaid i gais o dan is-adran (1)—

en-gb	(a)   be in such form, and made in such manner, as WRA may specify, and (b)   contain such information as WRA may specify.
cy-gb	(a)   bod ar unrhyw ffurf, a chael ei wneud mewn unrhyw fodd, a bennir gan ACC, a (b)   cynnwys unrhyw wybodaeth a bennir gan ACC.

en-gb	(3)   WRA  must,  if  a  person  makes an  application  under this  section  that complies with subsection (2)—
cy-gb	(3)   Rhaid i ACC, os yw person yn gwneud cais o dan yr adran hon sy’n cydymffurfio ag is-adran (2)—

en-gb	(a)   remove the person from the register, and
cy-gb	(a)   dileu’r person o’r gofrestr, a

en-gb	(b)   issue a notice to the person confirming the date of removal from the register.
cy-gb	(b)   dyroddi hysbysiad i’r person sy’n cadarnhau dyddiad ei ddileu o’r gofrestr.

en-gb	(4)   If WRA decides not to remove from the register a person that has applied under subsection (1), WRA must issue a notice to that person—
cy-gb	(4)   Os yw ACC yn penderfynu peidio â dileu o’r gofrestr berson sydd wedi gwneud cais o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r person hwnnw—

en-gb	(5)   For the purposes of this section and section 15, a person has not provided or offered to provide visitor accommodation at any premises ifthat personhas not, in the course of trade or business, provided or offered to provide visitor accommodation at premises in Wales that the person occupies.
cy-gb	(5)   At ddibenion yr adran hon ac adran 15, nid yw person wedi darparu, neu wedi cynnig darparu, llety ymwelwyr mewn unrhyw fangre os nad yw’r person hwnnw, yng nghwrs masnach neu fusnes, wedi darparu, neu wedi cynnig darparu, llety ymwelwyr mewn mangre yng Nghymru y mae’r person yn ei feddiannu.

en-gb	15 Penalties where a person fails to apply for removal from the register
cy-gb	15 Cosbau pan fo person yn methu â gwneud cais i gael ei ddileu o’r gofrestr

en-gb	(2)   If the person—
cy-gb	(2)   Os yw’r person—

en-gb	(a)   fails to apply to WRA for removal from the register by the end of the period of 30 days  beginning  with  the  day  a  penalty  notice  relating  to  the  penalty  under subsection (1) is issued (“the initial penalty period”), and
cy-gb	(a)   yn methu â gwneud cais i ACC i gael ei ddileu o’r gofrestr erbyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir hysbysiad cosb sy’n ymwneud â’r gosb o dan is-adran (1) (“y cyfnod cosbi cychwynnol”), a

en-gb	(b)   during that period has not provided or offered to provide visitor accommodation at any premises,
cy-gb	(b)   yn ystod y cyfnod hwnnw, heb ddarparu, neu heb gynnig darparu, llety ymwelwyr mewn unrhyw fangre,

en-gb	that person is liable to a penalty, to be calculated under subsection (3).
cy-gb	mae’r person hwnnw yn agored i gosb, i’w chyfrifo o dan is-adran (3).

en-gb	(3)   The penalty to which a person is liable under subsection (2) is—
cy-gb	(3)   Y gosb y mae person yn agored iddi o dan is-adran (2) yw—

en-gb	(a)   £10 for each day after the end of the initial penalty period, up to and including the 30th day, on which the failure continues and on which the person does not provide or offer to provide visitor accommodation at any premises, and
cy-gb	(a)   £10 am bob diwrnod ar ôl diwedd y cyfnod cosbi cychwynnol, hyd at a chan gynnwys y 30ain diwrnod, y mae’r methiant yn parhau ac nad yw’r person yn darparu, neu’n cynnig darparu, llety ymwelwyr mewn unrhyw fangre, a

en-gb	(b)   £1000 for the 31st day on which the failure continues and on which the person does not provide or offer to provide visitor accommodation at any premises.
cy-gb	(b)   £1000 am yr 31ain diwrnod y mae’r methiant yn parhau ac nad yw’r person yn darparu, neu’n cynnig darparu, llety ymwelwyr mewn unrhyw fangre.

en-gb	(a)   a review for which a notice of the conclusions has not yet been issued, or
cy-gb	(a)   adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu

en-gb	(b)   an appeal that has not yet been finally determined or withdrawn.
cy-gb	(b)   apêl nad yw wedi ei dyfarnu’n derfynol neu wedi ei thynnu’n ôl hyd yma.

en-gb	16 Power to remove a person from the register when no application has been made
cy-gb	16 Pŵer i ddileu person o’r gofrestr pan nad oes cais wedi ei wneud

en-gb	(1)   WRA  may  remove  a  person  from  the  register  where  that  person  has  not  made  an application for removal if WRA considers that the person is required under section 14(1) to make such an application.
cy-gb	(1)   Caiff ACC ddileu person o’r gofrestr pan na fo’r person hwnnw wedi gwneud cais i gael ei ddileu os yw ACC yn ystyried ei bod yn ofynnol i’r person, o dan adran 14(1), wneud cais o’r fath.

en-gb	(2)   Before WRA may remove a person from the register under subsection (1), WRA must issue a notice to that person—
cy-gb	(2)   Cyn y caiff ACC ddileu person o’r gofrestr o dan is-adran (1), rhaid i ACC ddyroddi hysbysiad i’r person hwnnw—

en-gb	(a)   specifying the reasons why WRA considers that the person is required to make an application for removal,
cy-gb	(a)   yn pennu’r rhesymau pam y mae ACC yn ystyried ei bod yn ofynnol i’r person wneud cais i gael ei ddileu,

en-gb	(b)   informing the person that WRA will remove the person from the register on the date specified in the notice unless—
cy-gb	(b)   yn rhoi gwybod i’r person y bydd ACC yn dileu’r person o’r gofrestr ar y dyddiad a bennir yn yr hysbysiad oni bai—

en-gb	(i)   before that date, the person makes an application for removal that complies with section 14(2), or
cy-gb	(i)   bod y person, cyn y dyddiad hwnnw, yn gwneud cais i gael ei ddileu sy’n cydymffurfio ag adran 14(2), neu

en-gb	(ii)   WRA is satisfied that the person is not required to make an application for removal, and
cy-gb	(ii)   bod ACC wedi ei fodloni nad yw’n ofynnol i’r person wneud cais i gael ei ddileu, ac

en-gb	(c)   setting out information about rights of review and appeal.
cy-gb	(c)   yn nodi gwybodaeth am hawliau adolygu ac apelio.

en-gb	(3)   The date specified under subsection (2)(b) must be at least 30 days after the day the notice is issued.
cy-gb	(3)   Rhaid i’r dyddiad a bennir o danis-adran (2)(b)fod o leiaf 30 o ddiwrnodauar ôl y diwrnod y dyroddir yr hysbysiad.

en-gb	(4)   A person removed from the register under this section remains liable to penalties under section 15; but the person is to be treated for the purposes of that section as having made an application for removal from the time the person—
cy-gb	(4)   Mae person sy’n cael ei ddileu o’r gofrestr o dan yr adran hon yn parhau i fod yn agored i gosbau o dan adran 15; ond mae’r person i’w drin at ddibenion yr adran honno fel pe bai wedi gwneud cais i gael ei ddileu o’r adeg y mae’r person—

en-gb	(a)   gives notice to WRA setting out the date the person considers to be the date the person ceased to be a VAP, or
cy-gb	(a)   yn rhoi hysbysiad i ACC sy’n nodi’r dyddiad y mae’r person yn ei ystyried fel y dyddiad y peidiodd y person â bod yn DLlY, neu

en-gb	(b)   makes an application to be registered.
cy-gb	(b)   yn gwneud cais i fod yn gofrestredig.

en-gb	(1)   If a person that would otherwise be liable to a penalty under this Part satisfies WRA or (on appeal) the First-tier Tribunal that there is a reasonable excuse for the failure that has rendered the person liable to the penalty, the person is not liable to the penalty in relation to that failure.
cy-gb	(1)   Os yw person a fyddai fel arall yn agored i gosb o dan y Rhan hon yn bodloni ACC neu (ar apêl) y Tribiwnlys Haen Gyntaf fod esgus rhesymol am y methiant sydd wedi peri i’r person fod yn agored i’r gosb, nid yw’r person yn agored i’r gosb mewn perthynas â’r methiant hwnnw.

en-gb	(2)   For the purposes of this section—
cy-gb	(2)   At ddibenion yr adran hon—

en-gb	(a)   where  a  person  (“A”)  relies  on  another  person  to  do  anything,  that  is  not  a reasonable excuse unless A took reasonable care to avoid the failure;
cy-gb	(a)   pan fo person (“A”) yn dibynnu ar berson arall i wneud unrhyw beth, nid yw hynny’n esgus rhesymol oni bai bod A wedi cymryd gofal rhesymol i osgoi’r methiant;

en-gb	(b)   where a person had a reasonable excuse but the excuse has ceased, the person is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay.
cy-gb	(b)   pan fu gan berson esgus rhesymol ond bod yr esgus wedi dod i ben, mae’r person i’w drin fel pe bai wedi parhau i fod â’r esgus os yw’r methiant yn cael ei unioni heb oedi afresymol.

en-gb	18 Powers to reduce, waive or suspend penalties
cy-gb	18 Pwerau i ostwng cosbau, eu hepgor neu eu gohirio

en-gb	(1)   WRA may reduce a penalty under this Part if WRA considers it right to do so because of special circumstances.
cy-gb	(1)   Caiff ACC ostwng cosb o dan y Rhan hon os yw ACC yn ystyried ei bod yn iawn gwneud hynny oherwydd amgylchiadau arbennig.

en-gb	(a)   “special circumstances” does not include ability to pay; (b)   the reference to reducing a penalty includes a reference to— (i)   waiving a penalty entirely;
cy-gb	(a)   nid yw “amgylchiadau arbennig” yn cynnwys gallu i dalu; (b)   mae’r cyfeiriad at ostwng cosb yn cynnwys cyfeiriad at—(i)   hepgor cosb yn llwyr;

en-gb	(ii)   suspending a penalty;
cy-gb	(ii)   atal cosb dros dro;

en-gb	(iii)   agreeing a compromise in relation to proceedings for a penalty.
cy-gb	(iii)   cytuno ar gyfaddawd mewn perthynas ag achos yn ymwneud â chosb.

en-gb	19 Assessment of penalties
cy-gb	19 Asesu cosbau

en-gb	(1)   Where a person becomes liable to a penalty under this Part, WRA must— (a)   assess the penalty, and
cy-gb	(1)   Pan fo person yn dod yn agored i gosb o dan y Rhan hon, rhaid i ACC— (a)   asesu’r gosb, a

en-gb	(b)   issue a notice to the person of the penalty assessed (a “penalty notice”).
cy-gb	(b)   dyroddi hysbysiad i’r person am y gosb a aseswyd (“hysbysiad cosb”).

en-gb	(2)   An assessment of a penalty under the following provisions must be made as soon as practicable after the day WRA first considered that the person was liable to the penalty, and in any event before the end of the period of 12 months beginning with that day—
cy-gb	(2)   Rhaid i asesiad o gosb o dan y darpariaethau a ganlyn gael ei wneud cyn gynted ag y bo’n ymarferol ar ôl y diwrnod y daeth ACC i ystyried gyntaf fod y person yn agored i’r gosb, ac mewn unrhyw achos cyn diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod hwnnw—

en-gb	(a)   section 7(1); (b)   section 10(1); (c)  section 13(1); (d)   section 15(1).
cy-gb	(a)   adran 7(1); (b)   adran 10(1); (c)  adran 13(1); (d)   adran 15(1).

en-gb	(3)   An assessment of a penalty under the following provisions must be made as soon as practicable after the day to which the penalty relates, and in any event before the end of the period of 12 months beginning with that day—
cy-gb	(3)   Rhaid i asesiad o gosb o dan y darpariaethau a ganlyn gael ei wneud cyn gynted ag y bo’n ymarferol ar ôl y diwrnod y mae’r gosb yn ymwneud ag ef, ac mewn unrhyw achos cyn diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod hwnnw—

en-gb	(a)   section 7(4); (b)   section 10(3); (c)  section 13(2); (d)   section 15(2).
cy-gb	(a)   adran 7(4); (b)   adran 10(3); (c)  adran 13(2); (d)   adran 15(2).

en-gb	(4)   A penalty notice must include (in addition to any other information specified in this Part) information as to—
cy-gb	(4)   Rhaid i hysbysiad cosb gynnwys (yn ychwanegol at unrhyw wybodaeth arall a bennir yn y Rhan hon) wybodaeth o ran—

en-gb	(a)   the grounds for the imposition of the penalty,
cy-gb	(a)   y seiliau dros osod y gosb,

en-gb	(b)   the period within which the payment is to be made,
cy-gb	(b)   o fewn pa gyfnod y mae’r taliad i’w wneud,

en-gb	(c)   representations that may be made relating to sections 17 and 18, and (d)   rights of review and appeal.
cy-gb	(c)   sylwadau a all gael eu cyflwyno sy’n ymwneud ag adrannau 17 a 18, a (d)   hawliau adolygu ac apelio.

en-gb	A penalty under this Part must be paid before the end of the period of 30 days beginning with the day on which the penalty notice is issued (but see section 182 of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (payment of penalties in the event of a review or appeal)).
cy-gb	Rhaid talu cosb o dan y Rhan hon cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dyroddir yr hysbysiad cosb (ond gweler adran 182 o DdeddfCasglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (talu cosbau yn achos adolygiad neu apêl)).

en-gb	A person is not liable to a penalty under this Part in respect of anything if the person has been convicted of an offence in relation to it.
cy-gb	Nid yw person yn agored i gosb o dan y Rhan hon mewn cysylltiad ag unrhyw beth os yw’r person wedi cael euogfarn am drosedd mewn perthynas â hynny.

en-gb	(1)   If a person liable to a penalty under this Part (“P”) has died, any penalty that could have been assessed on P may be assessed on the personal representatives of P.
cy-gb	(1)   Os yw person sy’n agored i gosb o dan y Rhan hon (“P”) wedi marw, caniateir asesu unrhyw gosb y gellid bod wedi ei hasesu ar P ar gynrychiolwyr personol P.

en-gb	(2)   A penalty assessed in accordance with subsection (1) is to be paid out of P’s estate.
cy-gb	(2)   Mae cosb a asesir yn unol ag is-adran (1) i’w thalu o ystad P.

en-gb	(1)   In section 172 ofthe Tax Collection and Management (Wales) Act 2016 (anaw 6) (appealable decisions), in subsection (2), after paragraph (l) insert—
cy-gb	(1)   Yn adran 172 o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (penderfyniadau apeliadwy), yn is-adran (2), ar ôl paragraff (l) mewnosoder—

en-gb	“(m)   a decision relating to the registration of a person under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (see section 5 of that Act);
cy-gb	“(m)   penderfyniad sy’n ymwneud â chofrestru person o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00) (gweler adran 5 o’r Ddeddf honno);

en-gb	(n)   a decision to issue a notice under section 12 in that Part of that Act or to include a particular requirement in such a notice;
cy-gb	(n)   penderfyniad i ddyroddi hysbysiad o dan adran 12 yn y Rhan honno  o’r  Ddeddf  honno  neu  i  gynnwys  gofyniad  penodol mewn hysbysiad o’r fath;

en-gb	(o)   a decision relating to a penalty under that Part of that Act.”
cy-gb	(o)   penderfyniad sy’n ymwneud â chosb o dan y Rhan honno o’r Ddeddf honno.”

en-gb	(2)   In section 178 of that Act (making an appeal)—
cy-gb	(2)   Yn adran 178 o’r Ddeddf honno (gwneud apêl)—

en-gb	(a)   in subsection (4), after “applies” insert “, subject to subsection (5A),”; (b)   after subsection (5) insert—
cy-gb	(a)   yn is-adran (4), ar ôl “yn gymwys” mewnosoder “, yn ddarostyngedig i is-adran (5A)”; (b)   ar ôl is-adran (5) mewnosoder—

en-gb	“(5A)   Where the decision which the person wishes to appeal against is a decision of WRA of a kind mentioned in section 172(2)(m), (n) or (o) (decisions   relating   to   the   register   of   visitor   accommodation providers)—
cy-gb	“(5A)   Pan fo’r penderfyniad ymae’r person yn dymuno apelio yn ei erbyn yn benderfyniad gan ACC o fath a grybwyllir yn adran 172(2)(m), (n) neu (o) (penderfyniadau sy’n ymwneud â’r gofrestr o ddarparwyr llety ymwelwyr)—

en-gb	(a)   subsection (4) does not apply, and
cy-gb	(a)   nid yw is-adran (4) yn gymwys, a

en-gb	(b)   that person may not appeal against the decision unless—
cy-gb	(b)   ni chaiff y person hwnnw apelio yn erbyn y penderfyniad oni bai—

en-gb	(i)   that person has given WRA notice of a request under section 173 for a review of the decision,
cy-gb	(i)   bod y person hwnnw wedi rhoi hysbysiad i ACC am gais o dan adran 173 am adolygiad o’r penderfyniad,

en-gb	(ii)   WRA is required or has decided to carry out a review of the decision, and
cy-gb	(ii)   ei   bod   yn   ofynnol   i   ACC   gynnal   adolygiad   o’r penderfyniad  neu  ei  fod  wedi  penderfynu  gwneud hynny, a

en-gb	(iii)   the period within which WRA must issue notice of the conclusions of the review under section 176(5) or (as the case may be) (6) has ended.”
cy-gb	(iii)   bod y cyfnod y mae’n rhaid i ACC ddyroddi hysbysiad am gasgliadau’r adolygiad oddi fewn iddo o dan adran 176(5) neu (yn ôl y digwydd) (6) wedi dod i ben.”

en-gb	24 Registration of partnerships and unincorporated bodies
cy-gb	24 Cofrestru partneriaethau a chyrff anghorfforedig

en-gb	(1)   This section applies where a VAP is two or more persons acting in partnership or as an unincorporated body.
cy-gb	(1)   Mae’r adran hon yn gymwys pan fo DLlY yn ddau berson neu ragor sy’n gweithredu mewn partneriaeth neu fel corff anghorfforedig.

en-gb	(2)   Where the VAP is registered in its business name and its membership changes, the persons that are members after the change continue to be registered in that name if at least one of them was a member before the change.
cy-gb	(2)   Pan fo’r DLlY wedi ei gofrestru o dan ei enw busnes a bod ei aelodaeth yn newid, mae’r personau sy’n aelodau ar ôl y newid yn parhau i fod yn gofrestredig o dan yr enw hwnnw os oedd o leiaf un ohonynt yn aelod cyn y newid.

en-gb	(3)   A person that ceases to be a member of a partnership or unincorporated body is to be treated as continuing to be a member until—
cy-gb	(3)   Mae person sy’n peidio â bod yn aelod o bartneriaeth neu gorff anghorfforedig i’w drin fel pe bai’n parhau i fod yn aelod—

en-gb	(a)   the date on which notice of the change in membership is given to WRA under section 9, or
cy-gb	(a)   tan y dyddiad y rhoddir hysbysiad am y newid mewn aelodaeth i ACC o dan adran 9, neu

en-gb	(b)   where the register is changed by WRA under section 11 to reflect the change in membership, the date on which WRA makes the change.
cy-gb	(b)   pan fo’r gofrestr yn cael ei newid gan ACC o dan adran 11 i adlewyrchu’r newid mewn aelodaeth, tan y dyddiad y mae ACC yn gwneud y newid.

en-gb	(4)   Subsection (3) applies for the purposes of any enactment relating to the register under Part 2, but is subject to section 36(3) of the Partnership Act 1890 (c. 39) (liability of estate on death or bankruptcy).
cy-gb	(4)   Mae is-adran (3) yn gymwys at ddibenion unrhyw ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2, ond mae’n ddarostyngedig i adran 36(3) o Ddeddf Partneriaeth 1890 (p.39) (atebolrwydd ystad yn sgil marwolaeth neu fethdaliad).

en-gb	25 Interpretation of Part
cy-gb	25 Dehongli’r Rhan

en-gb	(a)   an appeal is finally determined when— (i)   it has been determined, and
cy-gb	(a)   dyfernir yn derfynol ynghylch apêl— (i)   pan fydd wedi ei dyfarnu, a

en-gb	(ii)   there is no further possibility of the determination being varied or set aside (disregarding any power to grant permission to appeal out of time);
cy-gb	(ii)   pan nad oes unrhyw bosibilrwydd pellach y caiff y dyfarniad ei amrywio neu ei roi o’r neilltu (gan ddiystyru unrhyw bŵer i roi caniatâd i apelio oddi allan i’r cyfnod);

en-gb	(b)   a notice of the conclusions for a review is a notice issued under section 176(5), (6) or (7) of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (carrying out of reviews);
cy-gb	(b)   mae hysbysiad am gasgliadau adolygiad yn hysbysiad a ddyroddir o dan adran 176(5), (6) neu (7) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (cynnal adolygiadau);

en-gb	(c)   “penalty notice” has the meaning given in section 19(1)(b).
cy-gb	(c)   mae i “hysbysiad cosb” yr ystyr a roddir yn adran 19(1)(b).

en-gb	26 Registration: powers to make further or different provision
cy-gb	26 Cofrestru: pwerau i wneud darpariaeth bellach neu ddarpariaeth wahanol

en-gb	(1)   The Welsh Ministers may by regulations make provision about the registerand registration requirements, including (among other things) provision—
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth ynghylch y gofrestr a gofynion cofrestru, gan gynnwys (ymysg pethau eraill) ddarpariaeth—

en-gb	(a)   about information that must or must not be included in the register; (b)   requiring or prohibiting the publication of information that is—
cy-gb	(a)   ynghylch gwybodaeth y mae rhaid ei chynnwys yn y gofrestr neu na chaniateir ei chynnwys yn y gofrestr;

en-gb	(i)   contained in the register, and
cy-gb	(b)   sy’n  ei  gwneud  yn  ofynnol  cyhoeddi  gwybodaeth,  neu’n  gwahardd cyhoeddi gwybodaeth, sydd—

en-gb	(ii)   of a kind specified in the regulations;
cy-gb	(i)   wedi ei chynnwys yn y gofrestr, a (ii)   o fath a bennir yn y rheoliadau;

en-gb	(c)   exempting a person from the requirement to give notice under section  9(1) in relation to information of a kind specified in the regulations;
cy-gb	(c)   sy’n esemptio person rhag y gofyniad i roi hysbysiad o dan adran 9(1) mewn perthynas â gwybodaeth o fath a bennir yn y rheoliadau;

en-gb	(d)   about penalties under this Part, including provision— (i)   changing the amount of a penalty;
cy-gb	(d)   ynghylch cosbau o dan y Rhan hon, gan gynnwys darpariaeth— (i)   sy’n newid swm cosb;

en-gb	(ii)   changing how a penalty is calculated;
cy-gb	(ii)   sy’n newid sut y caiff cosb ei chyfrifo;

en-gb	(iii)   about the procedure for assessing penalties;
cy-gb	(iii)   ynghylch y weithdrefn ar gyfer asesu cosbau;

en-gb	(e)   as to which decisions of WRA are, or are not, subject to review or appeal.
cy-gb	(e)   o ran pa benderfyniadau gan ACC sy’n ddarostyngedig i adolygiad neu apêl neu nad ydynt yn ddarostyngedig i adolygiad neu apêl.

en-gb	(2)   Regulations under this section may amend—
cy-gb	(2)   Caiff rheoliadau o dan yr adran hon ddiwygio— (a)   y Ddeddf hon;

en-gb	(b)   the Tax Collection and Management (Wales) Act 2016 (anaw 6),
cy-gb	(b)   Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6),

en-gb	and references in this section to “specified in the regulations” include a reference to “specified in an amendment made by the regulations”.
cy-gb	ac mae cyfeiriadau yn yr adran hon at “a bennir yn y rheoliadau” yn cynnwys cyfeiriad at “a bennir mewn diwygiad a wneir gan y rheoliadau”.

en-gb	27 Amendment of the Tax Collection and Management (Wales) Act 2016 etc.
cy-gb	27 Diwygio Deddf Casglu a Rheoli Trethi (Cymru) 2016 etc.

en-gb	Part 1 of Schedule 2 makes amendments to the Tax Collection and Management (Wales) Act 2016, and to other Acts, related to this Part.
cy-gb	Mae Rhan 1 o Atodlen 2 yn gwneud diwygiadau i Ddeddf Casglu a Rheoli Trethi (Cymru) 2016, ac i Ddeddfau eraill, sy’n ymwneud â’r Rhan hon.

en-gb	PART 3 VISITOR LEVY CHAPTER 1
cy-gb	RHAN 3 ARDOLL YMWELWYR PENNOD 1

en-gb	28 Power   of   principal   council   to   introduce   levy   on   overnight   stays   in   visitor accommodation
cy-gb	28 Pŵer prif gyngor i gyflwyno ardoll ar arosiadau dros nos mewn llety ymwelwyr

en-gb	(1)   A principal council may(in accordance with Chapter 4) introduce a levy on overnight stays in visitor accommodation in its area.
cy-gb	(1)   Caiff prif gyngor (yn unol â Phennod 4) gyflwyno ardoll ar arosiadau dros nos mewn llety ymwelwyr yn ei ardal.

en-gb	(2)   Alevy that is payable by virtue of this Part is to be known as a “visitorlevy” (and is referred to in this Act as “the levy”).
cy-gb	(2)   Mae ardoll sy’n daladwy yn rhinwedd y Rhan hon i’w galw’n “ardoll ymwelwyr” (a chyfeirir ati yn y Ddeddf hon fel “yr ardoll”).

en-gb	(3)   References in this Chapter to “visitor accommodation” (except in section 33(3)) are to visitor accommodation provided at premises in the area of a principal council that has introduced the levy.
cy-gb	(3)   Mae cyfeiriadau yn y Bennod hon at “llety ymwelwyr” (ac eithrio yn adran 33(3)) yn gyfeiriadau at lety ymwelwyr a ddarperir mewn mangre yn ardal prif gyngor sydd wedi cyflwyno’r ardoll.

en-gb	(4)   The levy is to be collected and managed on behalf of a principal council by the Welsh Revenue Authority, in accordance with this Act and the Tax Collection and Management (Wales) Act 2016 (anaw 6).
cy-gb	(4)   Mae’r ardoll i’w chasglu a’i rheoli ar ran prif gyngor gan Awdurdod Cyllid Cymru, yn unol â’r Ddeddf hon ac â Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6).

en-gb	29 Overnight stays in visitor accommodation
cy-gb	29 Arosiadau dros nos mewn llety ymwelwyr

en-gb	(1)   For the purposes of this Part, an overnight stay in visitor accommodation takes place if—
cy-gb	(1)   At ddibenion y Rhan hon, mae arhosiad dros nos mewn llety ymwelwyr yn digwydd—

en-gb	(a)   one or more people are entitled, under a contract, to reside for one or more nights in or at visitor accommodation at premises in the area of a principal council that has introduced the levy,
cy-gb	(a)   os oes gan un neu ragor o bobl hawlogaeth, o dan gontract, i breswylio am un neu ragor o nosweithiau mewn llety ymwelwyr mewn mangre yn ardal prif gyngor sydd wedi cyflwyno’r ardoll,

en-gb	(b)   the accommodation is provided to those people in the course of trade or business carried on by the visitor accommodation provider,
cy-gb	(b)   os darperir y llety i’r bobl hynny yng nghwrs masnach neu fusnes a gynhelir gan y darparwr llety ymwelwyr,

en-gb	(c)   the accommodation is not the sole or main residence of any of those people, and (d)   any of those people enters the accommodation in pursuance of the contract.
cy-gb	(c)   os nad yw’r llety yn unig breswylfa neu’n brif breswylfa unrhyw un neu ragor o’r bobl hynny, a (d)   os yw unrhyw un neu ragor o’r bobl hynny yn mynd i mewn i’r llety yn unol â’r contract.

en-gb	(2)   But an overnight stay in visitor accommodation does not take place if—
cy-gb	(2)   Ond nid yw arhosiad dros nos mewn llety ymwelwyr yn digwydd—

en-gb	(a)   the contract entitles one or more particular individuals to reside in or at the visitor accommodation (whether or not with any other person), and every particular individual is entitled under the contract to reside there—
cy-gb	(a)   os yw’r contract yn rhoi hawlogaeth i un neu ragor o unigolion penodol i breswylio yn y llety ymwelwyr (pa un ai ag unrhyw berson arall ai peidio), a bod gan bob unigolyn penodol hawlogaeth o dan y contract i breswylio yno—

en-gb	(i)   for more than 31 nights (whether or not those nights are consecutive), and
cy-gb	(i)   am fwy nag 31 o nosweithiau (pa un a yw’r nosweithiau hynny yn olynol ai peidio), a

en-gb	(ii)   on every night on which the contract grants an entitlement to reside at that accommodation;
cy-gb	(ii)   pob noson y mae’r contract  yn  rhoi  hawlogaeth  i  breswylio  yn  y llety hwnnw;

en-gb	(b)   the accommodation—
cy-gb	(b)   os yw’r llety—

en-gb	(i)   is arranged by or provided on behalf of a principal council (as a localhousing authority)  under  Part  2  of  the  Housing  (Wales)  Act  2014  (anaw  7) (homelessness);
cy-gb	(i)   wedi ei drefnu gan, neu wedi ei ddarparu ar ran, prif gyngor (fel awdurdod tai lleol) o dan Ran 2 o Ddeddf Tai (Cymru) 2014 (dccc 7) (digartrefedd);

en-gb	(ii)   is provided under section 4 (accommodation) or Part 6 (support for asylum-seekers, etc.) of the Immigration and Asylum Act 1999 (c. 33);
cy-gb	(ii)   wedi ei ddarparu o dan adran 4 (llety) neu o dan Ran 6 (cymorth i geiswyr lloches, etc.) o Ddeddf Mewnfudo a Lloches 1999 (p.

en-gb	(iii)   is  provided  on  behalf  of  the  Secretary  of  State  in  connection  with  a requirement imposed under section 3(6) (general provisions) of the Bail Act 1976 (c. 63);
cy-gb	(iii)   wedi  ei  ddarparu  ar  ran  yr  Ysgrifennydd  Gwladol  mewn  cysylltiad  â gofyniad a osodir o dan adran 3(6) (darpariaethau cyffredinol) o Ddeddf Mechnïaeth 1976 (p.

en-gb	(iv)   is  provided  under  Part  1  (arrangements  for  the  provision  of  probation services) of the Offender Management Act 2007 (c. 21) for the probation purposes (within the meaning of section 1 of that Act);
cy-gb	63); (iv)   wedi ei ddarparu o dan Ran 1 (trefniadau ar gyfer darparu gwasanaethau prawf) o Ddeddf Rheoli Troseddwyr 2007 (p.21) at y dibenion prawf (o fewn ystyr “the probation purposes” yn adran 1 o’r Ddeddf honno);

en-gb	(v)   relates to facilities provided under paragraph 9 of Schedule 10 (immigration bail) to the Immigration Act 2016 (c. 19) for the accommodation of a person at an address specified in an immigration bail condition.
cy-gb	(v)   yn ymwneud â chyfleusterau a ddarperir o dan baragraff 9 o Atodlen 10 (mechnïaeth mewnfudo) i Ddeddf Mewnfudo 2016 (p.19) ar gyfer lletya person mewn cyfeiriad a bennir mewn amod mechnïaeth mewnfudo.

en-gb	(3)   In this section, “contract” does not include a contract of service, contract of apprenticeship, or a contract for services under which a person entitled to reside in or at the visitor accommodation provides services to the visitor accommodation provider.
cy-gb	(3)   Yn  yr  adran  hon,  nid  yw  “contract”  yn  cynnwys  contract  gwasanaeth,  contract prentisiaeth, na chontract am wasanaethau y mae person sydd â hawlogaeth i breswylio yn y llety ymwelwyr yn darparu gwasanaethau odano i’r darparwr llety ymwelwyr.

en-gb	(4)   The  visitor  accommodation  provider,  in  respect  of  an  overnight  stay  in  visitor accommodation, is the visitor accommodation provider that—
cy-gb	(4)   Y darparwr llety ymwelwyr, mewn cysylltiad ag arhosiad dros nos mewn llety ymwelwyr, yw’r darparwr llety ymwelwyr—

en-gb	(b)   is an occupier of the premises at which that accommodation is provided.
cy-gb	(a)   sy’n darparu’r llety y mae’r arhosiad yn digwydd ynddo, a (b)   sy’n feddiannydd ar y fangre lle y darperir y llety hwnnw.

en-gb	(5)   The Welsh Ministers may by regulations amend this section for the purposes of adding, removing or changing descriptions of circumstances in which an overnight stay in visitor accommodation does or does not take place.
cy-gb	(5)   Caiff  Gweinidogion   Cymru   drwy   reoliadau  ddiwygio’r  adran  hon   at   ddibenion ychwanegu, dileu neu newid disgrifiadau o amgylchiadau pryd y mae arhosiad dros nos mewn llety ymwelwyr yn digwydd neu pryd nad yw arhosiad dros nos mewn llety ymwelwyr yn digwydd.

en-gb	(6)   The Welsh Ministers may by regulations make provision about ways in which it may be proved that an overnight stay in visitor accommodation did not take place because the accommodation falls within subsection (2)(b), including provision about—
cy-gb	(6)   Caiff  Gweinidogion  Cymru  drwy  reoliadau  wneud  darpariaeth  ynghylch  ffyrdd  y caniateir profi na ddigwyddodd arhosiad dros nos mewn llety ymwelwyr oherwydd bod y llety yn dod o fewn is-adran (2)(b), gan gynnwys darpariaeth ynghylch—

en-gb	(a)   documents or other information that can be relied on to prove that an overnight stay in visitor accommodation did not take place;
cy-gb	(a)   dogfennau  neu  wybodaeth  arall  y  gellir  dibynnu  arnynt  neu  arni  i  brofi  na ddigwyddodd arhosiad dros nos mewn llety ymwelwyr;

en-gb	(b)   the making of arrangements for and relating to the issuing of vouchers that can be used to prove that an overnight stay in visitor accommodation did not take place.
cy-gb	(b)   gwneud  trefniadau  ar gyfer  dyroddi  talebau  y  gellir  eu  defnyddio  i  brofi  na ddigwyddodd arhosiad dros nos mewn llety ymwelwyr, ac mewn perthynas â dyroddi talebau o’r fath.

en-gb	30 Liability to pay the levy
cy-gb	30 Atebolrwydd am dalu’r ardoll

en-gb	(1)   The person liable to pay the levy on an overnight stay in visitor accommodation is the visitor accommodation provider.
cy-gb	(1)   Y person sy’n atebol am dalu’r ardoll ar arhosiad dros nos mewn llety ymwelwyr yw’r darparwr llety ymwelwyr.

en-gb	(2)   Liability to pay the levy on an overnight stay in visitor accommodation arises when (the overnight stay having taken place) the entitlement under the contract to reside in or at the accommodation ceases.
cy-gb	(2)   Mae atebolrwydd am dalu’r ardoll ar arhosiad dros nos mewn llety ymwelwyr yn codi pan (a’r arhosiad dros nos wedi digwydd) fo’r hawlogaeth o dan y contract i breswylio yn y llety yn dod i ben.

en-gb	(1)   The amount of levy payable in respect of an overnight stay in visitor accommodation is calculated by—
cy-gb	(1)   Cyfrifir swm yr ardoll sy’n daladwy mewn cysylltiad ag arhosiad dros nos mewn llety ymwelwyr drwy wneud y canlynol—

en-gb	(a)   determining the total number of leviable nights (see subsections (2) to (4)), then
cy-gb	(a)   dyfarnu cyfanswm nifer y nosweithiau ardolladwy (gweler is-adrannau (2) i (4)), yna

en-gb	(b)   multiplying the total number of leviable nights by the levy rate that applies in relation to the accommodation (see subsection (5) and section 33).
cy-gb	(b)   lluosi cyfanswm nifer y nosweithiau ardolladwy â chyfradd yr ardoll sy’n gymwys mewn perthynas â’r llety (gweler is-adran (5) ac adran 33).

en-gb	(2)   Where only one person was entitled under the contract to reside overnight in or at the accommodation, the total number of leviable nights is the number of nights that person was so entitled.
cy-gb	(2)   Pan mai un person yn unig oedd â hawlogaeth o dan y contract i breswylio dros nos yn y llety, cyfanswm nifer y nosweithiau ardolladwy yw nifer y nosweithiau yr oedd gan y person hwnnw yr hawlogaeth honno.

en-gb	(3)   Where more than  one person  was  entitled under the contract  to reside in or at  the accommodation, the total number of leviable nights is determined by—
cy-gb	(3)   Pan oedd gan fwy nag un person hawlogaeth o dan y contract i breswylio yn y llety, dyfernir cyfanswm nifer y nosweithiau ardolladwy drwy—

en-gb	(a)   calculating the number of nights each person was entitled under the contract to reside overnight in or at the accommodation, and
cy-gb	(a)   cyfrifo nifer y nosweithiau yr oedd gan bob person hawlogaeth o dan y contract i breswylio dros nos yn y llety, a

en-gb	(b)   adding together the numbers calculated under paragraph (a).
cy-gb	(b)   adio’r niferoedd a gyfrifwyd o dan baragraff (a) at ei gilydd.

en-gb	(4)   Where the lower rate of the levy applies in relation to the accommodation, the references in subsections (2) and (3) to “person” do not include a person who was aged under 18 at the start of the first night that person was entitled under the contract to reside overnight in or at the accommodation.
cy-gb	(4)   Pan fo cyfradd is yr ardoll yn gymwys mewn perthynas â’r llety, nid yw’r cyfeiriadau yn is-adrannau (2) a (3) at “person” yn cynnwys person a oedd o dan 18 mlwydd oed ar ddechrau’r noson gyntaf yr oedd gan y person hwnnw hawlogaeth o dan y contract i breswylio dros nos yn y llety.

en-gb	(5)   Where, under the contract, at least one person was entitled to reside in or at visitor accommodation to which the higher rate applies and at least one person was entitled to reside overnight in or at visitor accommodation to which the lower rate applies (see section 33), the amount of levy payable is calculated by—
cy-gb	(5)   Pan, o dan y contract, oedd gan o leiaf un person hawlogaeth i breswylio mewn llety ymwelwyr y mae cyfradd uwch yr ardoll yn gymwys iddo ac roedd gan o leiaf un person hawlogaeth i breswylio dros nos mewn llety ymwelwyr y mae cyfradd is yr ardoll yn gymwys iddo (gweler adran 33), cyfrifir swm yr ardoll sy’n daladwy drwy—

en-gb	(a)   carrying out the calculation under subsection (1) in respect of the accommodation in relation to which the higher rate applies, and
cy-gb	(a)   cyflawni’r cyfrifiad o dan is-adran (1) mewn cysylltiad â’r llety y mae’r gyfradd uwch yn gymwys mewn perthynas ag ef, a

en-gb	(b)   carrying out that calculation in respect of the accommodation in relation to which the lower rate applies,
cy-gb	(b)   cyflawni’r cyfrifiadhwnnw mewn cysylltiad â’r llety y mae’r gyfraddis yngymwys mewn perthynas ag ef,

en-gb	and adding together the amounts resulting from both calculations.
cy-gb	ac adio’r symiau sy’n deillio o’r ddau gyfrifiad at ei gilydd.

en-gb	(6)   The Welsh Ministers may by regulations amend this section for the purpose of making additional or different provision about people who are not to be included in a calculation of the amount of levy payable in respect of an overnight stay in visitor accommodation; and regulations under this subsection may make provision that applies in relation to either or both of—
cy-gb	(6)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon at ddiben gwneud darpariaeth ychwanegol neu ddarpariaeth wahanol ynghylch pobl nad ydynt i’w cynnwys mewn cyfrifiad o swm yrardoll sy’n daladwy mewn cysylltiad ag arhosiad dros nos mewn llety  ymwelwyr;  a  chaiff  rheoliadau  o  dan  yr  is-adran  hon  wneud  darpariaeth  sy’n gymwys mewn perthynas â’r naill neu’r llall o’r canlynol, neu’r ddau—

en-gb	(a)   overnight stays in visitor accommodation in relation to which the lower rate of the levy applies;
cy-gb	(a)   arosiadau dros nos mewn llety ymwelwyr y mae cyfradd is yr ardoll yn gymwys mewn perthynas â hwy;

en-gb	(b)   overnight stays in visitor accommodation in relation to which the higher rate of the levy applies.
cy-gb	(b)   arosiadau  dros nos mewn  llety  ymwelwyr  y mae  cyfradd uwch  yr ardoll  yn gymwys mewn perthynas â hwy.

en-gb	(1)   The rates of the levy are as follows— (a)   the lower rate is £0.75, and (b)   the higher rate is £1.30,
cy-gb	(1)   Mae cyfraddau’r ardoll fel a ganlyn— (a)   y gyfradd is yw £0.75, a (b)   y gyfradd uwch yw £1.30,

en-gb	but this is subject to any additional amount that may be added by a principal council (see section 34).
cy-gb	ond mae hyn yn ddarostyngedig i unrhyw swm ychwanegol y gellir ei ychwanegu gan brif gyngor (gweler adran 34).

en-gb	(2)   The Welsh Ministers may by regulations amend subsection (1)(a) or (b) to set the amount of either or both of—
cy-gb	(2)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (1)(a) neu (b) i osod swm y naill neu’r llall o’r cyfraddau a ganlyn, neu’r ddwy—

en-gb	(a)   the lower rate of the levy; (b)   the higher rate of the levy.
cy-gb	(a)   cyfradd is yr ardoll; (b)   cyfradd uwch yr ardoll.

en-gb	(1)   The lower rate of the levy applies in relation to an overnight stay in visitor accommodation that is—
cy-gb	(1)   Mae cyfradd is yr ardoll yn gymwys mewn perthynas ag arhosiad dros nos mewn llety ymwelwyr sydd—

en-gb	(a)   a pitch or area provided for camping, or
cy-gb	(a)   yn llain neu’n ardal a ddarperir ar gyfer gwersylla, neu

en-gb	(b)   a dormitory or other room or area normally provided on the basis that it may be shared with other people residing in that dormitory or other room or area under a different contract.
cy-gb	(b)   yn ystafell aml-wely neu’n ystafell arall neu’n ardal arall a ddarperir fel arfer ar y sail y gellir ei rhannu â phobl eraill sy’n preswylio yn yr ystafell aml-wely honno, yn yr ystafell arall honno neu yn yr ardal arall honno o dan gontract gwahanol.

en-gb	(2)   The higher rate of the levy applies in relation to an overnight stay in all other visitor accommodation.
cy-gb	(2)   Mae cyfradd uwch yr ardoll yn gymwys mewn perthynas ag arhosiad dros nos ym mhob llety ymwelwyr arall.

en-gb	(3)   The Welsh Ministers may by regulations amend subsection (1) or (2) to—
cy-gb	(3)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio is-adran (1) neu (2)

en-gb	(a)   add a type of visitor accommodation or accommodation of a particular description; (b)   vary a description of visitor accommodation or of a type of visitor accommodation;
cy-gb	er mwyn— (a)   ychwanegu math o lety ymwelwyr neu lety o ddisgrifiad penodol;(b)   amrywio disgrifiad o lety ymwelwyr neu o fath o lety ymwelwyr;

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) 20
cy-gb	.20 Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc.(Cymru) 2025 (dsc 5)

en-gb	(1)   The  Welsh  Ministers  may  by  regulations  provide  that  principal  councils  may  (in accordance with Chapter 4) add an amount specified in the regulations to either or both of—
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau ddarparu y caiff prif gynghorau (yn unol â Phennod 4) ychwanegu swm a bennir yn y rheoliadau at y naill neu’r llall o’r cyfraddau a ganlyn, neu at y ddwy—

en-gb	(a)   the lower rate of the levy payable in the council’s area; (b)   the higher rate of the levy payable in the council’s area.
cy-gb	(a)   cyfradd is yr ardoll sy’n daladwy yn ardal y cyngor; (b)   cyfradd uwch yr ardoll sy’n daladwy yn ardal y cyngor.

en-gb	(2)   An amount specified under subsection (1) may be expressed as a percentage of the levy rate in question.
cy-gb	(2)   Caniateir i swm a bennir o dan is-adran (1) gael ei fynegi fel canran o gyfradd yr ardoll o dan sylw.

en-gb	(3)   Regulations under subsection (1) may, in particular, make provision—
cy-gb	(3)   Caiff rheoliadau o dan is-adran (1), yn benodol, wneud darpariaeth—

en-gb	(a)   about whether, and the extent to which, a principal council may add an amount to a levy rate that is less than the amount specified in the regulations;
cy-gb	(a)   ynghylch a gaiff prif gyngor ychwanegu swm at gyfradd ardoll sy’n llai na’r swm a bennir yn y rheoliadau, ac i ba raddau y caiff wneud hynny;

en-gb	(b)   enabling a principal council—
cy-gb	(b)   sy’n galluogi prif gyngor i wneud y canlynol—

en-gb	(i)   to add an amount to the levy only in relation to a part or parts of its area;
cy-gb	(i)   ychwanegu swm at yr ardoll dim ond mewn perthynas â rhan neu rannau o’i ardal;

en-gb	(ii)   to add different amounts to the levy (that are less than the amounts specified in the regulations) in relation to different parts of its area;
cy-gb	(ii)   ychwanegu symiau gwahanol at yr ardoll (sy’n llai na’r symiau a bennir yn y rheoliadau) mewn perthynas â rhannau gwahanol o’i ardal;

en-gb	(c)   specifying periods of time, or enabling a principalcouncil to specify periods of time, during which—
cy-gb	(c)   sy’n pennu cyfnodau o amser, neu’n galluogi prif gyngor i bennu cyfnodau o amser—

en-gb	(i)   the additional amounts do not apply;
cy-gb	(i)   pan na fo’r symiau ychwanegol yn gymwys;

en-gb	(ii)   an additional amount that is less than the amount specified in the regulations applies.
cy-gb	(ii)   pan fo swm ychwanegol sy’n llai na’r swm a bennir yn y rheoliadau yn gymwys.

en-gb	(4)   Before making regulations under subsection (1), the Welsh Ministers must consult
cy-gb	(4)   Cyn gwneud rheoliadau o dan is-adran (1), rhaid i Weinidogion Cymru ymgynghori â’r canlynol—

en-gb	— (a)   every principal council; (b)   every National Park authority for a National Park in Wales; (c)   organisations that—
cy-gb	(a)   pob prif gyngor; (b)   pob awdurdod Parc Cenedlaethol ar gyfer Parc Cenedlaethol yng Nghymru; (c)   sefydliadau sydd—

en-gb	(i)   represent  businesses that  work  in  tourism,  or are  engaged in  activities related to tourism, in Wales;
cy-gb	(i)   yn  cynrychioli  busnesau  sy’n  gweithio  ym  maes  twristiaeth,  neu  sy’n ymwneud â gweithgareddau sy’n gysylltiedig â thwristiaeth, yng Nghymru;

en-gb	(ii)   promote or facilitate tourism in Wales; (d)   such other persons as they consider appropriate.
cy-gb	(ii)   yn hybu neu’n hwyluso twristiaeth yng Nghymru; (d)   unrhyw bersonau eraill y maent yn ystyried eu bod yn briodol.

en-gb	(1)   In this section, “levy repayment” means a payment to a person by the Welsh Revenue Authority (“WRA”), under subsection (5) or (6), of a sum equivalent to all or part of the amount of levy payable in respect of an overnight stay in visitor accommodation that has taken place.
cy-gb	(1)   Yn yr adran hon, ystyr “ad-daliad ardoll” yw taliad i berson gan Awdurdod Cyllid Cymru (“ACC”), o dan is-adran (5) neu (6), o swm sy’n gyfwerth â’r cyfan o swm yr ardoll sy’n daladwy  mewn  cysylltiad  ag  arhosiad  dros  nos  mewn  llety  ymwelwyr  sydd  wedi digwydd, neu ran o’r swm hwnnw.

en-gb	(2)   WRA may make a levy repayment in respect of an overnight stay only if— (a)   an application for a levy repayment is made to WRA—
cy-gb	(2)   Ni chaiff ACC wneud ad-daliad ardoll mewn cysylltiad ag arhosiad dros nos ond os— (a)   yw cais am ad-daliad ardoll wedi ei wneud i ACC—

en-gb	(i)   by a person that, under a contract, provided consideration in respect of the overnight stay, and
cy-gb	(i)   gan berson a ddarparodd gydnabyddiaeth, o dan gontract, mewn cysylltiad â’r arhosiad dros nos, a

en-gb	(ii)   before the end of the period of 90 days beginning with the last day a person was entitled under the contract to reside in or at the visitor accommodation, and
cy-gb	(ii)   cyn diwedd y cyfnod o 90 o ddiwrnodau sy’n dechrau â’r diwrnod olaf yr oedd  gan  berson  hawlogaeth  o  dan  y  contract  i  breswylio  yn  y  llety ymwelwyr, a

en-gb	(b)   WRA considers that subsection (3) or (4) applies in relation to the contract.
cy-gb	(b)   yw ACC yn ystyried bod is-adran (3) neu (4) yn gymwys mewn perthynas â’r contract.

en-gb	(3)   This subsection applies in relation to a contract if a person stayed overnight in or at the visitor accommodation under the contract because that person—
cy-gb	(3)   Mae’r is-adran hon yn gymwys mewn perthynas â chontract os arhosodd person dros nos yn y llety ymwelwyr o dan y contract oherwydd—

en-gb	(a)   was unable to reside in their sole or main residence due to a risk to their health, safety or welfare, or
cy-gb	(a)   nad oedd y person hwnnw yn gallu preswylio yn ei unig breswylfa neu yn ei brif breswylfa oherwydd risg i’w iechyd, i’w ddiogelwch neu i’w les, neu

en-gb	(b)   was, at the time of the stay, otherwise homeless (within the meaning of section 55 of the Housing (Wales) Act 2014 (anaw 7)).
cy-gb	(b)   bod y personhwnnw, aradeg yr arhosiad, fel arall yn ddigartref (o fewn ystyr adran 55 o Ddeddf Tai (Cymru) 2014 (dccc 7)).

en-gb	(4)   This subsection applies in relation to a contract if— (a)   a person (“P”)—
cy-gb	(4)   Mae’r is-adran hon yn gymwys mewn perthynas â chontract os— (a)   o ran person (“P”)—

en-gb	(i)   stayed overnight in or at the visitor accommodation under the contract,
cy-gb	(i)   arhosodd dros nos yn y llety ymwelwyr o dan y contract,

en-gb	(ii)   during the stay, accompanied a person in receipt of a disability benefit (“A”) and provided care, support or assistance to A, and
cy-gb	(ii)   yn ystod yr arhosiad, roedd gyda pherson sy’ncael budd-dalanabledd (“A”) a darparodd ofal, cymorth neu gynhorthwy i A, a

en-gb	(iii)   the  visitor  accommodation  was  at  the  same  premises  as  the  visitor accommodation that A stayed in or at (whether or not P stayed in or at the accommodation under the same contract as A), and
cy-gb	(iii)   roedd y llety ymwelwyr yn yr un fangre â’r llety ymwelwyr yr arhosodd A ynddo (pa un a arhosodd P yn y llety o dan yr un contract ag A ai peidio), a

en-gb	(b)   subsection (3) does not apply in relation to the contract.
cy-gb	(b)   nad yw is-adran (3) yn gymwys mewn perthynas â’r contract.

en-gb	(5)   Where WRA considers that an application has been made as described in subsection (2)(a) and that subsection (3) applies to the contract, WRA must either—
cy-gb	(5)   Pan fo ACC yn ystyried bod cais wedi ei wneud fel y disgrifir yn is-adran (2)(a) a bo is-adran (3) yn gymwys i’r contract, rhaid i ACC naill ai—

en-gb	(a)   pay to the applicant an amount equivalent to the amount of levy payable in respect of the stay, or
cy-gb	(a)   talu i’r ceisydd swm sy’n gyfwerth â swm yr ardoll sy’n daladwy mewn cysylltiad â’r arhosiad, neu

en-gb	(b)   where WRA considers that payment should not be made in relation to—
cy-gb	(b)   pan fo ACC yn ystyried na ddylid gwneud taliad mewn perthynas ag—

en-gb	(i)   every person who stayedovernight in or at the visitor accommodation under the contract;
cy-gb	(i)   pob person a arhosodd dros nos yn y llety ymwelwyr o dan y contract;

en-gb	(ii)   every night on which one or more people stayed overnight in or at the visitor accommodation under the contract,
cy-gb	(ii)   pob noson pan arhosodd un neu ragor o bobl dros nos yn y llety ymwelwyr o dan y contract,

en-gb	pay to the applicant an amount equivalent to the amount of levy payable in relation to each person and each night in respect of which WRA considers payment should be made.
cy-gb	talu i’r ceisydd swm sy’n gyfwerth â swm yr ardoll sy’n daladwy mewn perthynas â phob person y mae ACC yn ystyried y dylid gwneud taliad mewn cysylltiad ag ef ac â phob noson y mae ACC yn ystyried y dylid gwneud taliad mewn cysylltiad â hi.

en-gb	(a)   pay to the applicant an amount equivalent to the amount of levy payable in relation to P’s stay, or
cy-gb	(a)   talu i’r ceisydd swm sy’n gyfwerth â swm yr ardoll sy’n daladwy mewn perthynas ag arhosiad P, neu

en-gb	(b)   where WRA considers that payment should not be made in relation to every night on which P stayed overnight in or at the visitor accommodation under the contract, pay to the applicant an amount equivalent to the amount of levy payable in relation to the night or nights—
cy-gb	(b)   pan fo ACC yn ystyried na ddylid gwneud taliad mewn perthynas â phob noson pan arhosodd P dros nos yn y llety ymwelwyr o dan y contract, dalu i’r ceisydd swm sy’n gyfwerth â swm yr ardoll sy’n daladwy mewn perthynas â’r noson neu’r nosweithiau—

en-gb	(i)   on which P stayed overnight, and
cy-gb	(i)   pan arhosodd P dros nos, a

en-gb	(ii)   in respect of which WRA considers payment should be made.
cy-gb	(ii)   y mae ACC yn ystyried y dylid gwneud taliad mewn cysylltiad â hi neu â hwy.

en-gb	(7)   In subsection (4)(a)(ii), “disability benefit” means—
cy-gb	(7)   Yn is-adran (4)(a)(ii), ystyr “budd-dal anabledd” yw—

en-gb	(a)   a disability living allowance under section 71 of the Social Security Contributions and Benefits Act 1992 (c. 4) or section 71 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7);
cy-gb	(a)   lwfans byw i’r anabl o dan adran 71 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol 1992 (p. 4) neu adran 71 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol (Gogledd Iwerddon) 1992 (p.

en-gb	(b)   a personal independence payment under the Welfare Reform Act 2012 (c. 5) or Part 5 of the Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006 (N.I.
cy-gb	(b)   taliad annibyniaeth personol o dan Ddeddf Diwygio Lles 2012 (p. 5) neu Ran 5 o Orchymyn Diwygio Lles (Gogledd Iwerddon) 2015 (O.S. 2015/2006 (G.I.

en-gb	(c)   an attendance allowance under section 64 of the Social Security Contributions and Benefits Act 1992 or section 64 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;
cy-gb	(c)   lwfans gweini o dan adran 64 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol 1992 neu adran 64 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol (Gogledd Iwerddon) 1992;

en-gb	(d)   a  constant  attendance  allowance  under  section  104  of  the  Social Contributions  and  Benefits  Act  1992  or  section  104  of  the  Social Contributions and Benefits (Northern Ireland) Act 1992;
cy-gb	(d)   lwfans gweini cyson o dan adran 104 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol 1992 neu adran 104 o Ddeddf Cyfraniadau a Budd-daliadau Nawdd Cymdeithasol (Gogledd Iwerddon) 1992;

en-gb	(e)   an adult disability payment under the Disability Assistance for Working Age People (Scotland) Regulations 2022 (S.S.I.
cy-gb	(e)   taliad anabledd oedolion o dan Reoliadau Cymorth Anabledd ar gyfer Pobl o Oedran  Gweithio  (Yr  Alban)  2022  (O.S.A.

en-gb	2022/54) or the Disability Assistance forWorking Age People (Transitional Provisions and Miscellaneous Amendment) (Scotland) Regulations 2022 (S.S.I.
cy-gb	2022/54)  neu  Reoliadau  Cymorth Anabledd ar gyfer Pobl o Oedran Gweithio (Darpariaethau Trosiannol a Diwygio Amrywiol) (Yr Alban) 2022 (O.S.A.

en-gb	(f)   a child disability payment under the Disability Assistance for Children and Young People (Scotland) Regulations 2021 (S.S.I.
cy-gb	(f)   taliad anabledd plant o dan Reoliadau Cymorth Anabledd ar gyfer Plant a Phobl Ifanc (Yr Alban) 2021 (O.S.A.

en-gb	(g)   an armed forces independence payment under article 24A of the Armed Forces and Reserve Forces (Compensation Scheme) Order 2011 (S.I. 2011/517);
cy-gb	(g)   taliad annibyniaeth y lluoedd arfog o dan erthygl24A oOrchymyn y Lluoedd Arfog a’r Lluoedd Wrth Gefn (Cynllun Digolledu) 2011 (O.S. 2011/517);

en-gb	(h)   a constant attendance allowance under—
cy-gb	(h)   lwfans gweini cyson o dan—

en-gb	(i)   article  14  or  43  of  the  Personal  Injuries  (Civilians)  Scheme  1983  (S.I. 1983/686);
cy-gb	(i)   erthygl  14  neu  43  o  Gynllun  Anafiadau  Personol  (Sifiliaid)  1983  (O.S. 1983/686);

en-gb	(ii)   article 8 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606);
cy-gb	(ii)   erthygl 8 o Orchymyn Pensiynau Lluoedd y Llynges, y Fyddin a’r Llu Awyr etc. (Anabledd a Marwolaeth) 2006 (O.S. 2006/606);

en-gb	(i)   a mobility supplement under—
cy-gb	(i)   atodiad symudedd o dan—

en-gb	(i)   article 25A or 48A of the Personal Injuries (Civilians) Scheme 1983 (S.I. 1983/686);
cy-gb	(i)   erthygl 25A neu 48A o Gynllun Anafiadau Personol (Sifiliaid) 1983 (O.S. 1983/686);

en-gb	(ii)   article 20 of the Naval, Military and Air Forces etc. (Disablement and Death) Service Pensions Order 2006 (S.I. 2006/606).
cy-gb	(ii)   erthygl 20 oOrchymynPensiynau Lluoedd y Llynges, y Fyddin a’r LluAwyr etc. (Anabledd a Marwolaeth) 2006 (O.S. 2006/606).

en-gb	(8)   The Welsh Ministers may by regulations amend this section for the purposes of—
cy-gb	(8)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon at ddibenion—

en-gb	(a)   adding, removing or changing descriptions of circumstances in which WRA may or must make a levy repayment;
cy-gb	(a)   ychwanegu, dileu neu newid disgrifiadau o amgylchiadau pryd y caiff ACC wneud ad-daliad ardoll, neu pryd y mae rhaid iddo wneud ad-daliad ardoll;

en-gb	(b)   amending the definition of “disability benefit”.
cy-gb	(b)   diwygio’r diffiniad o “budd-dal anabledd”.

en-gb	36 Duty to make levy return in respect of accounting period
cy-gb	36 Dyletswydd i ddychwelyd ffurflen ardoll mewn cysylltiad â chyfnod cyfrifyddu

en-gb	(1)   A visitor accommodation provider (“VAP”) must make a return to WRA, relating to the levy in respect of each accounting period.
cy-gb	(1)   Rhaid i ddarparwr llety ymwelwyr (“DLlY”) ddychwelyd ffurflen i ACC, sy’n ymwneud â’r ardoll mewn cysylltiad â phob cyfnod cyfrifyddu.

en-gb	(2)   A VAP must make a return in respect of each accounting period regardless of whether any overnight stays in visitor accommodation have taken place in the accommodation the VAP provides during the accounting period to which the return relates.
cy-gb	(2)   Rhaid i DLlY ddychwelyd ffurflen mewn cysylltiad â phob cyfnod cyfrifyddu ni waeth a oes unrhyw arosiadau dros nos mewn llety ymwelwyr wedi digwydd yn y llety y mae’r DLlY yn ei ddarparu yn ystod y cyfnod cyfrifyddu y mae’r ffurflen yn ymwneud ag ef.

en-gb	(3)   The return must contain—
cy-gb	(3)   Rhaid i’r ffurflen gynnwys—

en-gb	(a)   an assessment of the amount of levy payable by the VAP in respect of the accounting period, and
cy-gb	(a)   asesiad o swm yr ardoll sy’n daladwy gan y DLlY mewn cysylltiad â’r cyfnod cyfrifyddu, a

en-gb	(b)   either—
cy-gb	(b)   naill ai—

en-gb	(i)   a declaration by the VAP that the information contained in the return, and in any document that accompanies the return, is true and complete to the best of the VAP’s knowledge, or
cy-gb	(i)   datganiad gan y DLlY fod yr wybodaeth sydd wedi ei chynnwys yn y ffurflen, ac mewn unrhyw ddogfen sy’n mynd gyda’r ffurflen, yn wir ac yn gyflawn hyd eithaf gwybodaeth y DLlY, neu

en-gb	(ii)   if the VAP authorises an agent or other third party (see section  52) to complete the return on the VAP’s behalf, a certification by the agent or other third party that the VAP has made a declaration to that effect.
cy-gb	(ii)   os yw’r DLlY yn awdurdodi asiant neu drydydd parti arall (gweler adran 52) i gwblhau’r ffurflen ar ran y DLlY, ardystiad gan yr asiant neu’r trydydd parti arall fod y DLlY wedi gwneud datganiad i’r perwyl hwnnw.

en-gb	(4)   The return must be made on or before the filing date for the return.
cy-gb	(4)   Rhaid dychwelyd y ffurflen ar ddyddiad ffeilio’r ffurflen neu cyn hynny.

en-gb	(5)   The filing date for the return—
cy-gb	(5)   Dyddiad ffeilio’r ffurflen—

en-gb	(a)   in the case of annual returns, is 31 May in the financial year following the financial year to which the return relates;
cy-gb	(a)   yn achos ffurflenni blynyddol, yw 31 Mai yn y flwyddyn ariannol sy’n dilyn y flwyddyn ariannol y mae’r ffurflen yn ymwneud â hi;

en-gb	(b)   in the case of quarterly returns, is 60 days after the end of the accounting period to which the return relates.
cy-gb	(b)   yn  achos  ffurflenni  chwarterol,  yw  60  o  ddiwrnodau  ar  ôl  diwedd  y  cyfnod cyfrifyddu y mae’r ffurflen yn ymwneud ag ef.

en-gb	(6)   In  this  Chapter,  a  reference  to  a  “visitor  accommodation  provider”  is  to  a  visitor accommodation provider that provides, or offers to provide, visitor accommodation at premises in the area of a principal council that has introduced the levy.
cy-gb	(6)   Yn y Bennod hon, mae cyfeiriad at “darparwr llety ymwelwyr” yn gyfeiriad at ddarparwr llety ymwelwyr sy’n darparu, neu’n cynnig darparu, llety ymwelwyr mewn mangre yn ardal prif gyngor sydd wedi cyflwyno’r ardoll.

en-gb	37 Annual or quarterly return
cy-gb	37 Ffurflen flynyddol neu chwarterol

en-gb	(1)   A VAP may make an annual return in respect of a financial year (but may choose to make quarterly returns) if—
cy-gb	(1)   Caiff DLlY ddychwelyd ffurflen flynyddol mewn cysylltiad â blwyddyn ariannol (ond caiff ddewis dychwelyd ffurflenni chwarterol)—

en-gb	(a)   the VAP expects that the amount of levy the VAP will be liable to pay, in respect of that year, will not exceed £1000, and
cy-gb	(a)   os yw’r DLlY yn disgwyl na fydd swm yr ardoll y bydd y DLlY yn atebol am ei dalu, mewn cysylltiad â’r flwyddyn honno, yn fwy na £1000, a

en-gb	(b)   the VAP (if the VAP made a return in respect of the preceding financial year, or any part of that year) was not liable to pay an amount of levy exceeding £1000 in respect of the preceding financial year.
cy-gb	(b)   os nad oedd y DLlY (os dychwelodd y DLlY ffurflen mewn cysylltiad â’r flwyddyn ariannol flaenorol, neu unrhyw ran o’r flwyddyn honno) yn atebol am dalu swm o’r ardoll a oedd yn fwy na £1000 mewn cysylltiad â’r flwyddyn ariannol flaenorol.

en-gb	(2)   A VAP that may not, or that chooses not to, make an annual return in respect of a financial year must make quarterly returns.
cy-gb	(2)   Rhaid  i  DLlY  na  chaniateir  iddo  ddychwelyd  ffurflen  flynyddol  mewn  cysylltiad  â blwyddyn  ariannol,  neu  sy’n  dewis  peidio  â  gwneud hynny,  ddychwelyd  ffurflenni chwarterol.

en-gb	(a)   amend subsection (1)(a) and (b) to change the figure specified in those paragraphs;
cy-gb	(a)   diwygio is-adran (1)(a) a (b) i newid y ffigur a bennir yn y paragraffau hynny;

en-gb	(b)   make provision about information that a VAP may or must provide to WRA if the VAP wishes to make an annual return.
cy-gb	(b)   gwneud darpariaeth ynghylch gwybodaeth y caiff DLlY ei darparu i ACC, neu y mae rhaid iddo ei darparu i ACC, os yw’r DLlY yn dymuno dychwelyd ffurflen flynyddol.

en-gb	(4)   A change to the frequency with which a return is made may take effect only at the start of a financial year.
cy-gb	(4)   Ni chaiff newid i ba mor aml y dychwelir ffurflen gymryd effaith ond ar ddechrau blwyddyn ariannol.

en-gb	(5)   Subsections (1) and (2) are subject to section 120D of the Tax Collection and Management (Wales) Act 2016 (anaw 6) (prohibition on changing frequency of returns where VAP has a penalty point).
cy-gb	(5)   Mae is-adrannau (1) a (2) yn ddarostyngedig i adran 120D o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (gwahardd newid pa mor aml y dychwelir ffurflenni pan fo gan DLlY bwynt cosb).

en-gb	38 Meaning of “accounting period”: annual returns
cy-gb	38 Ystyr “cyfnod cyfrifyddu”: ffurflenni blynyddol

en-gb	(1)   This section applies in relation to a VAP that decides under section 37 to make an annual return in respect of a financial year.
cy-gb	(1)   Mae’r adran hon yn gymwys mewn perthynas â DLlY sy’n penderfynu o dan adran 37 ddychwelyd ffurflen flynyddol mewn cysylltiad â blwyddyn ariannol.

en-gb	(2)   The accounting period is the financial year, subject to subsection (3).
cy-gb	(2)   Y cyfnod cyfrifyddu yw’r flwyddyn ariannol, yn ddarostyngedig i is-adran (3).

en-gb	(3)   Where the VAP commences leviable operations, the VAP’s first accounting period— (a)   begins on the date the VAP commences leviable operations, and
cy-gb	(3)   Pan fo’r DLlY yn cychwyn gweithrediadau ardolladwy, mae cyfnod cyfrifyddu cyntaf y DLlY— (a)   yn dechrau ar y dyddiad y mae’r DLlY yn cychwyn gweithrediadau ardolladwy, a

en-gb	(b)   ends with the end of the financial year during which the accounting period began.
cy-gb	(b)   yn dod i ben â diwedd y flwyddyn ariannol y dechreuodd y cyfnod cyfrifyddu ynddi.

en-gb	(4)   For the purpose of this section and section 39, a VAP commences leviable operations—
cy-gb	(4)   At ddiben yr adran hon ac adran 39, mae DLlY yn cychwyn gweithrediadau ardolladwy—

en-gb	(a)   on the date the VAP first offers to provide or (if earlier) first provides visitor accommodation in an area where the levy has been introduced (whether or not the VAP  provided  or  offered  to  provide  visitor  accommodation  in  that  area,  or elsewhere, before that date), or
cy-gb	(a)   ar y dyddiad y mae’r DLlY yn cynnig darparu llety ymwelwyr am y tro cyntaf, neu (os yw’n gynharach) yn darparu llety ymwelwyr am y tro cyntaf, mewn ardal lle y mae’r ardoll wedi cael ei chyflwyno (pa un a yw’r DLlY wedi darparu, neu wedi cynnig darparu, llety ymwelwyr yn yr ardal honno, neu yn rhywle arall, cyn y dyddiad hwnnw ai peidio), neu

en-gb	(b)   where the VAP previously provided or offered to provide visitor accommodation in an area where the levy has been introduced and then ceased to do so, on the date the VAP recommences offering to provide or (if earlier) providing visitor accommodation in an area where the levy has been introduced.
cy-gb	(b)   pan fo’rDLlY yn flaenorol wedi darparu,neu wedicynnig darparu, llety ymwelwyr mewn ardal lle y mae’r ardoll wedi cael ei chyflwyno, ac yna wedi peidio â gwneud hynny, ar y dyddiad y mae’r DLlY yn ailgychwyn cynnig darparu, neu (os yw’n gynharach) yn ailgychwyn darparu, llety ymwelwyr mewn ardal lle y mae’r ardoll wedi cael ei chyflwyno.

en-gb	39 Meaning of “accounting period”: quarterly returns
cy-gb	39 Ystyr “cyfnod cyfrifyddu”: ffurflenni chwarterol

en-gb	(1)   This section applies in relation to a VAP that decides or is required under section 37 to make quarterly returns.
cy-gb	(1)   Mae’r adran hon yn gymwys mewn perthynas â DLlY sy’n penderfynu, neu y mae’n ofynnol iddo, o dan adran 37 ddychwelyd ffurflenni chwarterol.

en-gb	(2)   The accounting period is a calendar quarter, subject to subsection (3).
cy-gb	(2)   Y cyfnod cyfrifyddu yw chwarter calendr, yn ddarostyngedig i is-adran (3).

en-gb	(b)   ends with the end of the calendar quarter during which the accounting period began.
cy-gb	(b)   yn dod i ben â diwedd y chwarter calendr y dechreuodd y cyfnod cyfrifyddu ynddo.

en-gb	(4)   In this section, “calendar quarter” means a period of 3 months ending with 31 March, 30 June, 30 September or 31 December.
cy-gb	(4)   Yn yr adran hon, ystyr “chwarter calendr” yw cyfnod o 3 mis sy’n dod i ben â 31 Mawrth, 30 Mehefin, 30 Medi neu 31 Rhagfyr.

en-gb	(1)   A VAP that makes a return must pay to WRA the amount of levy set out in the return in accordance with section 36(3)(a).
cy-gb	(1)   Rhaid i DLlY sy’n dychwelyd ffurflen dalu i ACC swm yr ardoll a nodir yn y ffurflen yn unol ag adran 36(3)(a).

en-gb	(2)   Any levy payable in connection with a return must be paid to WRA on or before the filing date for the return (see section 36(5)).
cy-gb	(2)   Rhaid i unrhyw ardoll sy’n daladwy mewn cysylltiad â ffurflen gael ei thalu i ACC ar ddyddiad ffeilio’r ffurflen neu cyn hynny (gweler adran 36(5)).

en-gb	(3)   See the following provisions of the Tax Collection and Management (Wales) Act 2016 (anaw 6) for provision about the payment of amounts of the levy in other circumstances—
cy-gb	(3)   Gweler y darpariaethau a ganlyn yn Neddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) am ddarpariaeth ynghylch talu symiau o’r ardoll o dan amgylchiadau eraill—

en-gb	section 42(4A) (amount payable as a result of a correction made to a return by WRA);
cy-gb	adran 42(4A) (swm sy’n daladwy o ganlyniad i gywiriad a wneir i ffurflen gan ACC);

en-gb	section 45(4) (amount payable as a result of an amendment made to a return during an enquiry);
cy-gb	adran 45(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen yn ystod ymholiad);

en-gb	section 50(4) (amount payable as a result of an amendment made to a return on the completion of an enquiry);
cy-gb	adran 50(4) (swm sy’n daladwy o ganlyniad i ddiwygiad a wneir i ffurflen ar ôl cwblhau ymholiad);

en-gb	41  Persons that have ceased to be a VAP: duties under this Chapter (1)   A person that—
cy-gb	41  Personau sydd wedi peidio â bod yn DLlY: dyletswyddau o dan y Bennod hon (1)   Rhaid i berson—

en-gb	(a)   has ceased to be a VAP, and
cy-gb	(a)   sydd wedi peidio â bod yn DLlY, a

en-gb	(b)   immediately before ceasing to be a VAP was subject to a duty under this Chapter, must comply with that duty.
cy-gb	(b)   a oedd, yn union cyn peidio â bod yn DLlY, yn ddarostyngedig i ddyletswydd o dan y Bennod hon, gydymffurfio â’r ddyletswydd honno.

en-gb	(2)   For as long as a person mentioned in subsection (1) remains subject to the duty in question, this Chapter, section 52 and Chapter 1 of Part 4 apply in relation to that person as if that person were a VAP.
cy-gb	(2)   Cyhyd â bod person a grybwyllir yn is-adran (1) yn parhau i fod yn ddarostyngedig i’r ddyletswydd o dan sylw, mae’r Bennod hon, adran 52 a Phennod 1 o Ran 4 yn gymwys mewn perthynas â’r person hwnnw fel pe bai’r person hwnnw yn DLlY.

en-gb	(3)   Where a person mentioned in subsection (1) subsequently becomes a VAP, subsections (1) and (2) cease to apply in relation to that person; but the person remains subject to a duty—
cy-gb	(3)   Pan fo person a grybwyllir yn is-adran (1) yn dod yn DLlY wedi hynny, mae is-adrannau (1) a (2) yn peidio â bod yn gymwys mewn perthynas â’r person hwnnw; ond mae’r person yn parhau i fod yn ddarostyngedig i ddyletswydd—

en-gb	(a)   the person was subject to by virtue of subsection (1), and (b)   that the person has not yet complied with.
cy-gb	(a)   yr oedd y person yn ddarostyngedig iddi yn rhinwedd is-adran (1), a (b)   nad yw’r person wedi cydymffurfio â hi hyd yma.

en-gb	Part 2 of Schedule 2 amends the Tax Collection and Management (Wales) Act 2016 to make—(a)   provision about WRA’s functions in relation to the levy, and
cy-gb	Mae Rhan 2 oAtodlen 2 yn diwygio Deddf Casglu a Rheoli Trethi (Cymru) 2016 i wneud— (a)   darpariaeth ynghylch swyddogaethau ACC mewn perthynas â’r ardoll, a

en-gb	Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 5) 26
cy-gb	26 Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc.(Cymru) 2025 (dsc 5)

en-gb	(b)   other miscellaneous amendments to that Act.
cy-gb	(b)   diwygiadau amrywiol eraill i’r Ddeddf honno.

en-gb	(1)   A principal council that has introduced the levy must maintain a separate account for the proceeds of the levy.
cy-gb	(1)   Rhaid i brif gyngor sydd wedi cyflwyno’r ardoll gynnal cyfrif ar wahân ar gyfer enillion yr ardoll.

en-gb	(2)   In this Chapter, “proceeds of the levy” means the amount paid to a principal council by WRA  under  section  24A  of  the  Tax  Collection  and  Management  (Wales)  Act  2016 (payments of net proceeds of visitor levy to principal councils).
cy-gb	(2)   Yn y Bennod hon, ystyr “enillion yr ardoll” yw’r swm a delir i brif gyngor gan ACC o dan adran 24A o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016 (talu enillion net yr ardoll ymwelwyr i brif gynghorau).

en-gb	44 Use of proceeds of the levy for destination management and improvement
cy-gb	44 Defnyddio enillion yr ardoll ar gyfer rheoli a gwella cyrchfannau

en-gb	(1)   A principal council must use the proceeds of the levy for the purposes of destination management and improvement in its area.
cy-gb	(1)   Rhaid i brif gyngor ddefnyddio enillion yr ardoll at ddibenion rheoli a gwella cyrchfannau yn ei ardal.

en-gb	(2)   For the purposes of this Chapter, destination management and improvement includes— (a)   mitigating the impact of visitors;
cy-gb	(2)   At ddibenion y Bennod hon, mae rheoli a gwella cyrchfannau yn cynnwys— (a)   lliniaru’r effaith y mae ymwelwyr yn ei chael;

en-gb	(b)   maintaining and promoting use of the Welsh language;
cy-gb	(b)   cynnal a hybu defnyddio’r Gymraeg;

en-gb	(c)   promoting and supporting the sustainable economic growth of tourism and other kinds of travel;
cy-gb	(c)   hybu a chefnogi twf economaidd cynaliadwy twristiaeth a mathau eraill o deithio;

en-gb	(d)   providing, maintaining and improving infrastructure, facilities and services for use by visitors (whether or not they are also for use by local people).
cy-gb	(d)   darparu,  cynnal  a  gwella  seilwaith,  cyfleusterau  a  gwasanaethau  sydd  i’w defnyddio gan ymwelwyr (pa un a ydynt i’w defnyddio gan bobl leol hefyd ai peidio).

en-gb	45 Report on use of proceeds of the levy
cy-gb	45 Adroddiad ar ddefnyddio enillion yr ardoll

en-gb	(1)   A principal council must publish a report, in respect of each financial year in which the council has received proceeds of the levy, on the use of those proceeds.
cy-gb	(1)   Rhaid i brif gyngor gyhoeddi adroddiad, mewn cysylltiad â phob blwyddyn ariannol y mae’r cyngor wedi cael enillion yr ardoll ynddi, ar ddefnyddio’r enillion hynny.

en-gb	(2)   The report must include information about—
cy-gb	(2)   Rhaid i’r adroddiad gynnwys gwybodaeth am y canlynol—

en-gb	(a)   how much the proceeds of the levy were in the financial year in question, and the amount of any deductions from the proceeds of the levy by WRA under section 24A(3) and (4) of the Tax Collection and Management (Wales) Act 2016, and
cy-gb	(a)   faint oedd enillion yr ardoll yn y flwyddyn ariannol o dan sylw, a swm unrhyw ddidyniadau o enillion yr ardoll gan ACC o dan adran 24A(3) a (4) o Ddeddf Casglu a Rheoli Trethi (Cymru) 2016, a

en-gb	(b)   how the proceeds of the levy for the financial year in question have been or will be used  by  the  council,  and  how  that  use  is  for  the  purposes  of  destination management and improvement in the council’s area.
cy-gb	(b)   sut y mae enillion yr ardoll ar gyfer y flwyddyn ariannol o dan sylw wedi cael eu defnyddio, neu sut y byddant yn cael eu defnyddio, gan y cyngor, a sut y mae’r defnydd hwnnw at ddibenion rheoli a gwella cyrchfannau yn ardal y cyngor.

en-gb	(3)   Before publishing the report, the principal council must—
cy-gb	(3)   Cyn cyhoeddi’r adroddiad, rhaid i’r prif gyngor—

en-gb	(a)   send a draft of the report to the members of the levy partnership forum established by the principal council under section 46(1), and
cy-gb	(a)   anfon drafft o’r adroddiad at aelodau’r fforwm partneriaeth ardoll a sefydlir gan y prif gyngor o dan adran 46(1), a

en-gb	(b)   consult those persons on the draft.
cy-gb	(b)   ymgynghori â’r personau hynny ynghylch y drafft.

en-gb	(4)   The principal council must publish the report—
cy-gb	(4)   Rhaid i’r prif gyngor gyhoeddi’r adroddiad—

en-gb	(a)   as soon as reasonably practicable after 30 June in the financial year following the financial year to which the report relates, and
cy-gb	(a)   cyn gynted ag y bo’n rhesymol ymarferol ar ôl 30 Mehefin yn y flwyddyn ariannol sy’n dilyn y flwyddyn ariannol y mae’r adroddiad yn ymwneud â hi, a

en-gb	(b)   in any event no later than the end of the financial year following the financial year to which the report relates.
cy-gb	(b)   mewn unrhyw achos, heb fod yn hwyrach na diwedd y flwyddyn ariannol sy’n dilyn y flwyddyn ariannol y mae’r adroddiad yn ymwneud â hi.

en-gb	(5)   The Welsh Ministers may by regulations amend this section—
cy-gb	(5)   Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r adran hon—

en-gb	(a)   to make provision about the content of a report under this section; (b)   to change—
cy-gb	(a)   i wneud darpariaeth ynghylch cynnwys adroddiad o dan yr adran hon; (b)   i newid—

en-gb	(i)   the number of reports that must be published in respect of a financial year; (ii)   the frequency of publication of reports;
cy-gb	(i)   nifer yr adroddiadau y mae rhaid eu cyhoeddi mewn cysylltiad â blwyddyn ariannol; (ii)   pa mor aml y cyhoeddir adroddiadau;

en-gb	(iii)   the date by which a report must be published.
cy-gb	(iii)   y dyddiad erbyn pryd y mae rhaid cyhoeddi adroddiad.

en-gb	(1)   A principal council that has introduced the visitor levy in its area must establish a forum (a “levy partnership forum”) for discussion of issues relating to the visitor levy in the council’s area, with a view to providing the council with, in particular—
cy-gb	(1)   Rhaid i brif gyngor sydd wedi cyflwyno’r ardoll ymwelwyr yn ei ardal sefydlu fforwm (“fforwm  partneriaeth  ardoll”)  ar  gyfer  trafod  materion  sy’n  ymwneud  â’r  ardoll ymwelwyr yn  ardal  y cyngor,  gyda’r bwriad o ddarparu’r canlynol, yn  benodol,  i’r cyngor—

en-gb	(a)   information and advice on how the proceeds of the levy may be used for the purposes of destination management and improvement in the council’s area;
cy-gb	(a)   gwybodaeth  a  chyngor  ynghylch  sut  y  gellir  defnyddio  enillion  yr  ardoll  at ddibenion rheoli a gwella cyrchfannau yn ardal y cyngor;

en-gb	(b)   information and advice on a proposal by the council (where the Welsh Ministers have made regulations under section 34 enabling principal councils to add an additional amount to the levy) to—
cy-gb	(b)   gwybodaeth  a  chyngor  ynghylch  cynnig  gan  y  cyngor  (pan  fo  Gweinidogion Cymru wedi gwneud rheoliadau o dan adran 34 sy’n galluogi prif gynghorau i ychwanegu swm ychwanegol at yr ardoll) i—

en-gb	(i)   add an additional amount to the levy,
cy-gb	(i)   ychwanegu swm ychwanegol at yr ardoll,

en-gb	(ii)   change an additional amount that has been added to the levy, or (iii)   remove an additional amount that has been added to the levy,
cy-gb	(ii)   newid swm ychwanegol sydd wedi ei ychwanegu at yr ardoll, neu (iii)   dileu swm ychwanegol sydd wedi ei ychwanegu at yr ardoll,

en-gb	whether before or after the council publishes a report under section 47(4)(b).
cy-gb	pa un ai cyn neu ar ôl i’r cyngor gyhoeddi adroddiad o dan adran 47(4)(b).

en-gb	(2)  The principal council must, in the exercise of any functions under this Part, have regard to any information or advice provided in the forum on the matters specified in subsection (1)(a) and (b).
cy-gb	(2)   Rhaid i’r prif gyngor, wrth arfer unrhyw swyddogaethau o dan y Rhan hon, roi sylw i unrhyw wybodaeth neu unrhyw gyngor a ddarperir yn y fforwm ar y materion a bennir yn is-adran (1)(a) a (b).

en-gb	(3)   The principal council must—
cy-gb	(3)   Rhaid i’r prif gyngor—

en-gb	(a)   take reasonable steps to ensure that it has established the levy partnership forum no later than three months after the date on which the levy comes into effect in the council’s area,
cy-gb	(a)   cymryd camau rhesymol i sicrhau ei fod wedi sefydlu’r fforwm partneriaeth ardoll heb fod yn hwyrach na thri mis ar ôl y dyddiad y daw’r ardoll yn effeithiol yn ardal y cyngor,

en-gb	(b)  make arrangements for the forum to meet at least once in each financial year in which the levy has effect in the council’s area, and
cy-gb	(b)   gwneud  trefniadau  i’r  fforwm  gyfarfod  o  leiaf  unwaith  ym  mhob  blwyddyn ariannol y mae’r ardoll yn cael effaith ynddi yn ardal y cyngor, ac

en-gb	(c)  facilitate meetings of the forum and take reasonable steps to ensure that the forum is  able  to  effectively  discuss  issues,  and  provide  information  and  advice,  as described in subsection (1).
cy-gb	(c)   hwyluso cyfarfodydd y fforwm a chymryd camau rhesymol i sicrhau bod y fforwm yn gallu, fel y disgrifir yn is-adran (1), drafod materion, a darparu gwybodaeth a chyngor, yn effeithiol.

en-gb	(4)   The principal council—
cy-gb	(4)   O ran y prif gyngor—

en-gb	(a)   must take reasonable steps to ensure that the levy partnership forum includes persons who are representatives of—
cy-gb	(a)   rhaid iddo gymryd camau rhesymol i sicrhau bod y fforwm partneriaeth ardoll yn cynnwys personau sy’n gynrychiolwyr o—

en-gb	(i)   organisations that represent businesses that work in tourism, or are engaged in activities related to tourism, in the principal council’s area;
cy-gb	(i)   sefydliadau sy’n cynrychioli busnesau sy’n gweithio ym maes twristiaeth, neu sy’n ymwneud â gweithgareddau sy’n gysylltiedig â thwristiaeth, yn ardal y prif gyngor;

en-gb	(ii)   organisations that promote or facilitate tourism in the council’s area;
cy-gb	(ii)   sefydliadau sy’n hybu neu’n hwyluso twristiaeth yn ardal y cyngor;

en-gb	(b)   may include in the forum any other persons, that have an interest in tourism or visitor accommodation in the council’s area, that the council considers appropriate.
cy-gb	(b)   caiff gynnwys yn y fforwm unrhyw bersonau eraill, sydd â buddiant ym maes twristiaeth neu mewn  llety  ymwelwyr yn ardal  y cyngor,  y mae’r cyngor yn ystyried eu bod yn briodol.

en-gb	(5)   The principal council must, in exercising its functions undersubsection (3), take reasonable steps to ensure that the forum membership is representative of a range of views concerning tourism and visitor accommodation in the council’s area.
cy-gb	(5)   Rhaid i’r prif gyngor, wrth arfer ei swyddogaethau o dan is-adran (3), gymryd camau rhesymol i sicrhau bod aelodaeth y fforwm yn gynrychioliadol o ystod o safbwyntiau sy’n ymwneud â thwristiaeth a llety ymwelwyr yn ardal y cyngor.

en-gb	47 Consultation before introducing, changing or abolishing the levy
cy-gb	47 Ymgynghori cyn cyflwyno, newid neu ddiddymu’r ardoll

en-gb	(1)   This  section  and  section  48  set  out  the  steps  a  principal  council  must  take  before introducing, changing or abolishing the levy in its area.
cy-gb	(1)   Mae’r adran hon ac adran 48 yn nodi’r camau y mae rhaid i brif gyngor eu cymryd cyn cyflwyno, newid neu ddiddymu’r ardoll yn ei ardal.

en-gb	(2)   References in this Chapter to changing the levy are (where the Welsh Ministers have made regulations under section 34 enabling principal councils to add an additional amount to the levy) to—
cy-gb	(2)   Mae cyfeiriadau yn y Bennod hon at newid yr ardoll yn gyfeiriadau (pan fo Gweinidogion Cymru wedi gwneud rheoliadau o dan adran 34 sy’n galluogi prif gynghorau i ychwanegu swm ychwanegol at yr ardoll) at—

en-gb	(a)   adding an additional amount to the levy;
cy-gb	(a)   ychwanegu swm ychwanegol at yr ardoll;

en-gb	(b)   changing an additional amount that has been added to the levy; (c)   removing an additional amount that has been added to the levy.
cy-gb	(b)   newid swm ychwanegol sydd wedi ei ychwanegu at yr ardoll; (c)   dileu swm ychwanegol sydd wedi ei ychwanegu at yr ardoll.

en-gb	(3)   A principal council may not take any steps under this section to change the levy in its area until the end of the period of 12 months starting with the date on which the levy came into effect in its area.
cy-gb	(3)   Ni chaiff prif gyngor gymryd unrhyw gamau o dan yr adran hon i newid yr ardoll yn ei ardal tan ddiwedd y cyfnod o 12 mis sy’n dechrau â’r dyddiad y daeth yr ardoll yn effeithiol yn ei ardal.

en-gb	(a)   notify WRA of its proposal to introduce, change or abolish the levy (as the case may be),
cy-gb	(a)   hysbysu ACC am ei gynnig i gyflwyno, newid neu ddiddymu’r ardoll (yn ôl y digwydd),

en-gb	(b)   publish a report setting out its proposal, including—
cy-gb	(b)   cyhoeddi adroddiad sy’n nodi ei gynnig, gan gynnwys—

en-gb	(i)   where it proposes to introduce the levy, the matters set out in subsection (5);
cy-gb	(i)   pan fo’n cynnig cyflwyno’r ardoll, y materion a nodir yn is-adran (5);

en-gb	(ii)   where it proposes to change the levy, an estimate of the proceeds of the levy in  respect  of  the first full financial year after the levy is changed, and information on how the principal council intends to use those proceeds and on how that use will be for the purposes of destination management and improvement in the council’s area;
cy-gb	(ii)   pan fo’n cynnig newid yr ardoll, amcangyfrif o enillion yr ardoll mewn cysylltiad  â’r  flwyddyn  ariannol  lawn  gyntaf  ar  ôl  newid  yr  ardoll,  a gwybodaeth ynghylch sut y mae’r prif gyngor yn bwriadu defnyddio’r enillion hynny ac ynghylch sut y bydd y defnydd hwnnw at ddibenion rheoli a gwella cyrchfannau yn ardal y cyngor;

en-gb	(iii)   where it proposes to abolish the levy, a statement setting out the anticipated effect of the abolition of the levy on the council’s revenue in respect of the first full financial year after the levy is abolished,
cy-gb	(iii)   pan fo’n cynnig diddymu’r ardoll, ddatganiad yn nodi pa effaith y disgwylir i  ddiddymu’r  ardoll  ei  chael  ar  refeniw  y  cyngor  mewn  cysylltiad  â’r flwyddyn ariannol lawn gyntaf ar ôl diddymu’r ardoll,

en-gb	(c)   send that report to WRA, and
cy-gb	(c)   anfon yr adroddiad hwnnw i ACC, a

en-gb	(d)   consult  the  mandatory  consultees,  and  such  other  persons  as  it  considers appropriate, on its proposal.
cy-gb	(d)   ymgynghori â’r ymgyngoreion gorfodol, ac ag unrhyw bersonau eraill y mae’n ystyried eu bod y briodol, am ei gynnig.

en-gb	(5)   The matters referred to in subsection (4)(b)(i) are—
cy-gb	(5)   Y materion y cyfeirir atynt yn is-adran (4)(b)(i) yw—

en-gb	(a)   an estimate of the proceeds of the levy in respect of the first full financial year after the levy is introduced and an estimate of the costs the principal council is likely to incur in connection with the proposal,
cy-gb	(a)   amcangyfrif o enillion yr ardoll mewn cysylltiad â’r flwyddyn ariannol lawn gyntaf ar ôl cyflwyno’r ardoll ac amcangyfrif o’r costau y mae’r prif gyngor yn debygol o fynd iddynt mewn cysylltiad â’r cynnig,

en-gb	(b)   information on how the principal council intends to use those proceeds and on how that use will be for the purposes of destination management and improvement in the council’s area, and
cy-gb	(b)   gwybodaeth ynghylch sut y mae’r prif gyngor yn bwriadu defnyddio’r enillion hynny ac ynghylch sut y bydd y defnydd hwnnw at ddibenion rheoli a gwella cyrchfannau yn ardal y cyngor, ac

en-gb	(c)   the principal council’s proposals for membership of the levy partnership forum to be established by the council, specifying the persons the council intends to invite to be members of the forum.
cy-gb	(c)   cynigion y prif gyngor ar gyfer aelodaeth o’r fforwm partneriaeth ardoll sydd i’w sefydlu  gan  y cyngor,  sy’n  pennu’r  personau  y  mae’r cyngor yn  bwriadu  eu gwahodd i fod yn aelodau o’r fforwm.

en-gb	(6)   For the purposes of subsection (4)(d), the “mandatory consultees” are— (a)   local people,
cy-gb	(6)   At ddibenion is-adran (4)(d), yr “ymgyngoreion gorfodol” yw— (a)   pobl leol,

en-gb	(b)   the council for a community in the principal council’s area,
cy-gb	(b)   y cyngor ar gyfer cymuned yn ardal y prif gyngor,

en-gb	(c)   the public services board (within the meaning of Part 4 of the Well-being of Future Generations (Wales) Act 2015 (anaw 2)) for the principal council’s area,
cy-gb	(c)   y  bwrdd  gwasanaethau  cyhoeddus  (o  fewn  ystyr  Rhan  4  o  Ddeddf  Llesiant Cenedlaethau’r Dyfodol (Cymru) 2015 (dccc 2)) ar gyfer ardal y prif gyngor,

en-gb	(d)   the principal council for an area that is contiguous with the area of the consulting council,
cy-gb	(d)   y prif gyngor ar gyfer ardal sy’n cyffinio ag ardal y cyngor sy’n ymgynghori,

en-gb	(e)   the National Park authority for a National Park any part of which is in the principal council’s area,
cy-gb	(e)   yr awdurdod Parc Cenedlaethol ar gyfer Parc Cenedlaethol y mae unrhyw ran ohono yn ardal y prif gyngor,

en-gb	(f)   a corporate joint committee that includes as a member at least one senior executive member of the principal council,
cy-gb	(f)   cyd-bwyllgor corfforedig sy’n cynnwys o leiaf un prif aelod gweithrediaeth o’r prif gyngor yn aelod ohono,

en-gb	(g)   organisations that—
cy-gb	(g)   sefydliadau sydd—

en-gb	(i)   represent  businesses that  work  in  tourism,  or are  engaged in  activities related to tourism, in the principal council’s area;
cy-gb	(i)   yn  cynrychioli  busnesau  sy’n  gweithio  ym  maes  twristiaeth,  neu  sy’n ymwneud â gweithgareddau sy’n gysylltiedig â thwristiaeth, yn ardal y prif gyngor;

en-gb	(ii)   promote or facilitate tourism in the council’s area,
cy-gb	(ii)   yn hybu neu’n hwyluso twristiaeth yn ardal y cyngor,

en-gb	(h)   where the proposal is to introduce the levy, every person specified in the report by virtue of subsection (5)(c) that is not otherwise a mandatory consultee, and
cy-gb	(h)   pan mai cyflwyno’r ardoll yw’r cynnig, pob person a bennir yn yr adroddiad yn rhinwedd is-adran (5)(c) nad yw fel arall yn ymgynghorai gorfodol, ac

en-gb	(i)   where the proposal is to change or abolish the levy, every member of the levy partnership forum established by the council that is not otherwise a mandatory consultee.
cy-gb	(i)   pan mai newid yr ardoll neu ei ddiddymu yw’r cynnig, pob aelod o’r fforwm partneriaeth  ardoll  a  sefydlir gan  y cyngor nad yw  fel  arall  yn  ymgynghorai gorfodol.

en-gb	(7)   The principal council must consider its proposal having regard to any representations received by it during the consultation under subsection (4)(d).
cy-gb	(7)   Rhaid i’r prif gyngor ystyried ei gynnig gan roi sylw i unrhyw sylwadau a ddaw i’w law yn ystod yr ymgynghoriad o dan is-adran (4)(d).

en-gb	(8)   The principal council must then—
cy-gb	(8)   Rhaid i’r prif gyngor wedyn—

en-gb	(a)   notify WRA as to whether the council intends to proceed with its proposal, (b)   publish a report (a “final report”) that complies with subsection (9), and (c)  send that report to WRA.
cy-gb	(a)   hysbysu ACC ynghylch a yw’r cyngor yn bwriadu bwrw ymlaen â’i gynnig, (b)   cyhoeddi adroddiad (“adroddiad terfynol”) sy’n cydymffurfio ag is-adran (9), ac (c)   anfon yr adroddiad hwnnw i ACC.

en-gb	(9)   The final report must— (a)   set out—
cy-gb	(9)   Rhaid i’r adroddiad terfynol— (a)   nodi—

en-gb	(i)   whether the principal council intends to proceed with its proposal, and
cy-gb	(i)   a yw’r prif gyngor yn bwriadu bwrw ymlaen â’i gynnig, a

en-gb	(ii)   if the council intends to proceed with its proposal, the details of the proposal (including an explanation of any changes made to the proposal as set out in the report published under subsection (4)(b)), and
cy-gb	(ii)   os yw’r cyngor yn bwriadu bwrw ymlaen â’i gynnig, fanylion y cynnig (gan gynnwys esboniad o unrhyw newidiadau a wnaed i’r cynnig fel y’i nodwyd yn yr adroddiad a gyhoeddwyd o dan is-adran (4)(b)), a

en-gb	(b)   summarise the representations it received during the consultation.
cy-gb	(b)   crynhoi’r sylwadau a ddaeth i’w law yn ystod yr ymgynghoriad.

en-gb	“corporate joint committee” (“cyd-bwyllgor corfforedig”) means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1);
cy-gb	ystyr  “cyd-bwyllgor  corfforedig”  (“corporate  joint  committee”)  yw  cyd-bwyllgor corfforedig a sefydlir gan reoliadau o dan Ran 5 o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021 (dsc 1);

en-gb	“destination management and improvement” (“rheoli a gwella cyrchfannau”) is to be interpreted in accordance with section 44; “senior executive member” (“prif aelod gweithrediaeth”) has the same meaning as in section 77(4) of the Local Government and Elections (Wales) Act 2021.
cy-gb	mae i “prif aelod gweithrediaeth” (“senior executive member”) yr un ystyr ag yn adran 77(4) o Ddeddf Llywodraeth Leol ac Etholiadau (Cymru) 2021; mae “rheoli a gwella cyrchfannau” (“destination management and improvement”) i’w ddehongli yn unol ag adran 44.

en-gb	(11)   Steps taken by a principal council before this section comes into force (including any steps relating to sending a notice or report to WRA) may satisfy the requirements of this section (and section 66(3) (publication requirements)).
cy-gb	(11)   Gall camau a gymerir gan brif gyngor cyn i’r adran hon ddod i rym (gan gynnwys unrhyw gamau sy’n ymwneud ag anfon hysbysiad neu adroddiad i ACC) fodloni gofynion yr adran hon (ac adran 66(3) (gofynion o ran cyhoeddi)).

en-gb	48  Introduction of the levy and changes to or abolition of the levy (1)   This section applies where a principal council—
cy-gb	48  Cyflwyno’r ardoll a newid neu ddiddymu’r ardoll (1)   Mae’r adran hon yn gymwys pan fo prif gyngor—

en-gb	(a)   has complied with section 47, and
cy-gb	(a)   wedi cydymffurfio ag adran 47, a

en-gb	(b)   has decided to introduce, abolish or change the levy.
cy-gb	(b)   wedi penderfynu cyflwyno, diddymu neu newid yr ardoll.

en-gb	(2)   The principal council must publish a notice setting out—
cy-gb	(2)   Rhaid i’r prif gyngor gyhoeddi hysbysiad sy’n nodi—

en-gb	(a)   which of the steps specified in subsection (1)(b) it is going to take and (other than where the levy is to be abolished) what the rates of the levy will be,
cy-gb	(a)   pa un o’r camau a bennir yn is-adran (1)(b) y mae’n mynd i’w gymryd a (heblaw pan fo’r ardoll i’w diddymu) beth fydd cyfraddau’r ardoll,

en-gb	(b)   the date on which the levy will (as the case may be)— (i)   come into effect in its area;
cy-gb	(b)   y dyddiad pryd y bydd yr ardoll (yn ôl y digwydd)— (i)   yn dod yn effeithiol yn ei ardal;

en-gb	(ii)   cease to have effect in its area; (iii)   change, and
cy-gb	(ii)   yn peidio â chael effaith yn ei ardal; (iii)   yn newid, ac

en-gb	(c)   any other information the council considers appropriate.
cy-gb	(c)   unrhyw wybodaeth arall y mae’r cyngor yn ystyried ei bod yn briodol.

en-gb	(3)   A date specified in a notice under subsection (2) as the date on which the levy will come into effect or on which it will cease to have effect in a principal council’s area—
cy-gb	(3)   O ran dyddiad a bennir mewn hysbysiad o dan is-adran (2) fel y dyddiad pryd y bydd yr ardoll yn dod yn effeithiol neu’n peidio â chael effaith yn ardal prif gyngor—

en-gb	(a)   must not be before—
cy-gb	(a)   ni chaiff fod cyn—

en-gb	(i)   the end of the period of 12 months starting with the day on which the notice was published, or
cy-gb	(i)   diwedd y cyfnod o 12 mis sy’n dechrau â’r diwrnod y cyhoeddwyd yr hysbysiad, neu

en-gb	(ii)   the end of such period of less than 12 months starting with that day, as may be agreed by the principal council and WRA, and
cy-gb	(ii)   diwedd unrhyw gyfnod o lai na 12 mis sy’n dechrau â’r diwrnod hwnnw, y cytunir arno gan y prif gyngor ac ACC, a

en-gb	(b)   must be either 1 April or 1 October.
cy-gb	(b)   rhaid mai naill ai 1 Ebrill neu 1 Hydref yw’r dyddiad hwnnw.

en-gb	(4)   A date specified in a notice under subsection (2) as the date on which the levy in a principal council’s area will change—
cy-gb	(4)   O ran dyddiad a bennir mewn hysbysiad o dan is-adran (2) fel y dyddiad pryd y bydd yr ardoll yn ardal prif gyngor yn newid—

en-gb	(a)   must not be before the end of the period of 6 months starting with the day on which the notice was published, and
cy-gb	(a)   ni chaiff fod cyn diwedd y cyfnod o 6 mis sy’n dechrau â’r diwrnod y cyhoeddwyd yr hysbysiad, a

en-gb	(5)   The introduction or abolition of, or the change to, the levy (as the case may be) comes into effect on the date specified in the notice published under subsection (2).
cy-gb	(5)   Mae cyflwyno, diddymu neu newid yr ardoll (yn ôl y digwydd) yn dod yn effeithiol ar y dyddiad a bennir yn yr hysbysiad a gyhoeddir o dan is-adran (2).

en-gb	(6)   The requirement in subsection (2) to publish a notice is a requirement to publish the notice on the principal council’s website, and in such other manner as the council considers appropriate.
cy-gb	(6)   Mae’r gofyniad yn is-adran (2) i gyhoeddi hysbysiad yn ofyniad i gyhoeddi’r hysbysiad ar wefan y prif gyngor, ac mewn unrhyw fodd arall y mae’r cyngor yn ystyried ei fod yn briodol.

en-gb	49  Overnight stays that are unaffected by the introduction of, or changes to, the levy (1)   Subsection (2) applies where the levy has come into effect in a principal council’s area.
cy-gb	49 Arosiadau dros nos nad effeithir arnynt gan gyflwyno neu newid yr ardoll (1)   Mae is-adran (2) yn gymwys pan fo’r ardoll wedi dod yn effeithiol yn ardal prif gyngor.

en-gb	(2)   For the purposes of this Part, an overnight stay in visitor accommodation does not take place if the relevant contract was made before the date that is six months after the date on which the principal council decided to introduce the levy.
cy-gb	(2)   At ddibenion y Rhan hon, nid yw arhosiad dros nos mewn llety ymwelwyr yn digwydd os  gwnaed y  contract perthnasol  cyn  y  dyddiad  sydd chwe  mis  ar ôl  y  dyddiad  y penderfynodd y prif gyngor gyflwyno’r ardoll.

en-gb	(3)   But if a relevant contract that falls within subsection (2) is varied on or after the date that is six months after the date on which the principal council decided to introduce the levy, an overnight stay in visitor accommodation takes place in relation to—
cy-gb	(3)   Ond os yw contract perthnasol sy’n dod o fewn is-adran (2) yn cael ei amrywio ar neu ar ôl y dyddiad sydd chwe mis ar ôl y dyddiad y penderfynodd y prif gyngor gyflwyno’r ardoll, mae arhosiad dros nos mewn llety ymwelwyr yn digwydd mewn perthynas ag—

en-gb	(a)   a person that, as a result of the variation, is entitled to reside overnight in visitor accommodation;
cy-gb	(a)   person sydd, o ganlyniad i’r amrywiad, â hawlogaeth i breswylio dros nos mewn llety ymwelwyr;

en-gb	(b)   a night on which, as a result of the variation, a person (whether or not that person is within paragraph (a)) is entitled to reside overnight in visitor accommodation.
cy-gb	(b)   noson pan fo gan berson (pa un a yw’r person hwnnw yn dod o fewn paragraff (a) ai peidio), o ganlyniad i’r amrywiad, hawlogaeth i breswylio dros nos mewn llety ymwelwyr.

en-gb	(4)   Subsection (5) applies where a change to the levy has come into effect in a principal council’s area.
cy-gb	(4)   Mae is-adran (5) yn gymwys pan fo newid i’r ardoll wedi dod yn effeithiol yn ardal prif gyngor.

en-gb	(5)   The  change  to  the  levy  does  not  apply  in  relation  to  an  overnight  stay  in  visitor accommodation if the relevant contract was made before the date the principal council decided to change the levy.
cy-gb	(5)   Nid yw’r newid i’r ardoll yn gymwys mewn perthynas ag arhosiad dros nos mewn llety ymwelwyr os gwnaed y contract perthnasol cyn y dyddiad y penderfynodd y prif gyngor newid yr ardoll.

en-gb	(6)   In this section, “the relevant contract” is the contract—
cy-gb	(6)   Yn yr adran hon, “y contract perthnasol” yw’r contract—

en-gb	(a)   under which an overnight stay in visitor accommodation takes place, or would (but for this section) take place,
cy-gb	(a)   y mae arhosiad dros nos mewn llety ymwelwyr yn digwydd odano, neu y byddai (oni bai am yr adran hon) yn digwydd odano,

en-gb	(b)   under which one or more people are entitled to reside in that accommodation, and (c)   to which the visitor accommodation provider is a party.
cy-gb	(b)   y mae gan un neu ragor o bobl hawlogaeth i breswylio yn y llety hwnnw odano, ac (c)   y mae’r darparwr llety ymwelwyr yn barti iddo.

en-gb	(7)   For the purposes of this section, the date a principal council decides to introduce or change the levy is the date it publishes a notice under section 48(2).
cy-gb	(7)   At ddibenion yr adran hon, y dyddiad y mae prif gyngor yn penderfynu cyflwyno neu newid yr ardoll yw’r dyddiad y mae’n cyhoeddi hysbysiad o dan adran 48(2).

en-gb	50 Interpretation of Chapter In this Chapter—
cy-gb	50            Dehongli’r Bennod Yn y Bennod hon—

en-gb	(a)   “local people”, in relation to a principal council, means people who live, work or study in the principal council’s area;
cy-gb	(a)   ystyr “pobl leol”, mewn perthynas â phrif gyngor, yw pobl sy’n byw, yn gweithio neu’n astudio yn ardal y prif gyngor;

en-gb	(b)   “proceeds of the levy” has the meaning given in section 43;
cy-gb	(b)   mae i “enillion yr ardoll” yr ystyr a roddir yn adran 43;

en-gb	(c)   references to changing the levy have the meaning given in section 47.
cy-gb	(c)   mae i gyfeiriadau at newid yr ardoll yr ystyr a roddir yn adran 47.

en-gb	51 Visitor accommodation at premises within the area of more than one principal council
cy-gb	51 Llety ymwelwyr mewn mangre o fewn ardal mwy nag un prif gyngor

en-gb	Where the premises at which visitor accommodation is provided are not wholly within the area of one principal council, the premises are to be treated for the purposes of this Part as being in the area in which the greater or greatest part of the premises is situated.
cy-gb	Pan na fo’r fangre lle y darperir llety ymwelwyr yn gyfan gwbl o fewn ardalun prif gyngor, mae’r fangre i’w thrin at ddibenion y Rhan hon fel pe bai yn yr ardal lle y mae’r rhan fwy neu’r rhan fwyaf o’r fangre.

en-gb	52 Arrangements with third party to collect the levy etc. on behalf of provider
cy-gb	52 Trefniadau â thrydydd parti i gasglu’r ardoll etc. ar ran y darparwr

en-gb	(1)   A visitor accommodation provider may make arrangements for one or more persons, on behalf of the provider, to—
cy-gb	(1)   Caiff darparwr llety ymwelwyr wneud trefniadau i un neu ragor o bersonau wneud y canlynol ar ran y darparwr—

en-gb	(a)   collect sums equivalent to the amount of the levy in respect of overnight stays in visitor accommodation;
cy-gb	(a)   casglu symiau sy’n gyfwerth â swm yr ardoll mewn cysylltiad ag arosiadau dros nos mewn llety ymwelwyr;

en-gb	(b)   make returns, or pay the levy, to WRA;
cy-gb	(b)   dychwelyd ffurflenni, neu dalu’r ardoll, i ACC;

en-gb	(c)   issue repayments of sums collected by virtue of paragraph (a).
cy-gb	(c)   ad-dalu symiau a gasglwyd yn rhinwedd paragraff (a).

en-gb	(2)   The   making   of   an   arrangement   under   subsection   (1)   does   not   affect   a   visitor accommodation provider’s obligations under or by virtue of—
cy-gb	(2)   Nid yw gwneud trefniant o dan is-adran (1) yn effeithio ar rwymedigaethau darparwr llety ymwelwyr o dan neu yn rhinwedd y canlynol—

en-gb	(a)   this Act, or
cy-gb	(a)   y Ddeddf hon, neu

en-gb	(b)   the Tax Collection and Management (Wales)Act 2016 (anaw 6) (in so far as it applies in relation to the levy).
cy-gb	(b)   Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (i’r graddau y mae’n gymwys mewn perthynas â’r ardoll).

en-gb	53 Welsh Ministers’ power to impose advertising and billing etc. requirements
cy-gb	53 Pŵer Gweinidogion Cymru i osod gofynion o ran hysbysebu a bilio etc.

en-gb	(1)   The Welsh Ministers may by regulations impose requirements on visitor accommodation providers that provide or offer to provide visitor accommodation at premises in an area where a principal council has introduced or decided to introduce the levy, relating to—
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau osod gofynion ar ddarparwyr llety ymwelwyr sy’n darparu, neu’n cynnig darparu, llety ymwelwyr mewn mangre mewn ardal lle y mae prif gyngor wedi cyflwyno’r ardoll, neu wedi penderfynu ei chyflwyno, sy’n ymwneud â’r canlynol—

en-gb	(a)   the inclusion of information about the amount of levy payable on an overnight stay in visitor accommodation in an invoice, receipt or other document provided in connection with that stay;
cy-gb	(a)   cynnwys gwybodaeth ynghylch swm yr ardoll sy’n daladwy ar arhosiad dros nos mewn llety ymwelwyr mewn anfoneb, derbynneb neu ddogfen arall a ddarperir mewn cysylltiad â’r arhosiad hwnnw;

en-gb	(b)   when and how information relating to the existence, nature, and amount of the levy is to be provided.
cy-gb	(b)   pryd a sut y mae gwybodaeth sy’n ymwneud â bodolaeth, natur, a swm yr ardoll i’w darparu.

en-gb	(2)   Regulations under subsection (1)(b) may (among other things) require that—
cy-gb	(2)   Caiff rheoliadau o dan is-adran (1)(b) ei gwneud yn ofynnol (ymysg pethau eraill)—

en-gb	(a)   an indication (wherever, whenever or however given) of the amount payable for an overnight stay in visitor accommodation includes information about the amount of levy payable in respect of the stay;
cy-gb	(a)   bod arwydd (ym mha le bynnag, pa bryd bynnag neu ym mha ffordd bynnag y’i rhoddir) o’r swm sy’n daladwy am arhosiad dros nos mewn llety ymwelwyr yn cynnwys  gwybodaeth  am  swm  yr  ardoll  sy’n  daladwy  mewn  cysylltiad  â’r arhosiad;

en-gb	(b)   promotional  and marketing material  and other information  made available  in relation to visitor accommodation includes information about the amount of levy payable in respect of overnight stays in the accommodation;
cy-gb	(b)   bod  deunydd  hybu  a  marchnata  a  gwybodaeth  arall  a  roddir  ar  gael  mewn perthynas â llety ymwelwyr yn cynnwys gwybodaeth am swm yr ardoll sy’n daladwy mewn cysylltiad ag arosiadau dros nos yn y llety;

en-gb	(c)   informationabout the amount of levy payable in respect of overnight stays in visitor accommodation be displayed in visitor accommodation.
cy-gb	(c)   bod gwybodaeth am swm yr ardoll sy’n daladwy mewn cysylltiad ag arosiadau dros nos mewn llety ymwelwyr yn cael ei harddangos mewn llety ymwelwyr.

en-gb	(a)   confer a power to impose a civil sanction on a person that has not complied with a requirement imposed by the regulations, whether or not the person imposing the civil sanction is a regulator for the purposes of Part 3 of the Regulatory Enforcement and Sanctions Act 2008 (c. 13), and
cy-gb	(a)   rhoi pŵer i osod sancsiwn sifil ar berson nad yw wedi cydymffurfio â gofyniad a osodir gan y rheoliadau, pa un a yw’r person sy’n gosod y sancsiwn sifil yn rheoleiddiwr at ddibenion Rhan 3 o Ddeddf Gorfodi Rheoleiddiol a Sancsiynau 2008 (p. 13) ai peidio, a

en-gb	(b)   make provision for appeals against civil sanctions imposed by virtue of paragraph (a).
cy-gb	(b)   gwneud darpariaeth ar gyfer apelau yn erbyn sancsiynau sifil a osodir yn rhinwedd paragraff (a).

en-gb	(4)   In subsection (3) “civil sanction” means a sanction of a kind for which provision may be made under Part 3 of the Regulatory Enforcement and Sanctions Act 2008 (fixed monetary penalties, discretionary requirements, stop notices and enforcement undertakings).
cy-gb	(4)   Yn is-adran (3) ystyr “sancsiwn sifil” yw sancsiwn o fath y caniateir gwneud darpariaeth ar ei gyfer o dan Ran 3 o Ddeddf Gorfodi Rheoleiddiol a Sancsiynau 2008 (cosbau ariannol penodedig, gofynion yn ôl disgresiwn, hysbysiadau stop ac ymgymeriadau gorfodi).

en-gb	(5)   For the purposes of this section, a principal council has decided to introduce the levy if it has published a notice under section 48 stating that it is going to introduce the levy.
cy-gb	(5)   At ddibenion yr adran hon, mae prif gyngor wedi penderfynu cyflwyno’r ardoll os yw wedi cyhoeddi hysbysiad o dan adran 48 yn datgan ei fod yn mynd i gyflwyno’r ardoll.

en-gb	54 Exercise by a principal council of its functions under this Part etc.
cy-gb	54 Prif gyngor yn arfer ei swyddogaethau o dan y Rhan hon etc.

en-gb	(1)   Section 101 of the Local Government Act 1972 (c. 70) (arrangements for discharge of functions by local authorities) does not apply to the functions of a principal council under this Part (and section 61(2)).
cy-gb	(1)   Nid yw adran 101 o Ddeddf Llywodraeth Leol 1972 (p.70) (trefniadau ar gyfer cyflawni swyddogaethau gan awdurdodau lleol) yn gymwys i swyddogaethau prif gyngor o dan y Rhan hon (ac adran 61(2)).

en-gb	(2)   The Welsh Ministers may by regulations amend this section for the purpose of disapplying (or reapplying) subsection (1) in relation to a function of a principal council under this Part (and section 61(2)).
cy-gb	(2)   Caiff   Gweinidogion   Cymru   drwy   reoliadau   ddiwygio’r   adran   hon   at   ddiben datgymhwyso  (neu  ailgymhwyso)  is-adran  (1)  mewn  perthynas  ag  un  neu  ragor  o swyddogaethau prif gyngor o dan y Rhan hon (ac adran 61(2)).

en-gb	(3)   In  the  Local  Authorities  (Executive  Arrangements)  (Functions  and  Responsibilities) (Wales)  Regulations  2007  (S.I.  2007/399),  in  Schedule  1  (functions  not  to  be  the responsibility  of  an  executive),  in  the  table  in  Part  I  (miscellaneous  functions),  after paragraph 19 insert—
cy-gb	(3)   Yn  Rheoliadau  Awdurdodau  Lleol  (Trefniadau  Gweithrediaeth)  (Swyddogaethau  a Chyfrifoldebau) (Cymru) 2007 (O.S. 2007/399), yn Atodlen 1 (swyddogaethau nad ydynt i fod yn gyfrifoldeb i weithrediaeth), yn y tabl yn Rhan 1 (swyddogaethau amrywiol), ar ôl paragraff 19 mewnosoder—

en-gb	“20.
cy-gb	“20.

en-gb	Functions relating to a visitor levy
cy-gb	Swyddogaethau sy’n ymwneud ag ardoll ymwelwyr

en-gb	Part   3   and   section   61(2)   of   the   Visitor Accommodation   (Register   and   Levy)   Etc. (Wales) Act 2025 (asc 00)”.
cy-gb	Rhan   3   ac   adran   61(2)   o   Ddeddf   Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00)”.

en-gb	MISCELLANEOUS AND GENERAL PROVISION CHAPTER 1 SPECIAL CASES
cy-gb	DARPARIAETH AMRYWIOL A CHYFFREDINOL PENNOD 1 ACHOSION ARBENNIG

en-gb	In this Chapter, “relevant business” means a business, or a part of a business, in the course of which a person—
cy-gb	Yn y Bennod hon, ystyr “busnes perthnasol” yw busnes, neu ran o fusnes, y mae person, yng nghwrs y busnes hwnnw—

en-gb	(a)   provides, or offers to provide, visitor accommodation at premises in Wales, and (b)   is an occupier of the premises at which the visitor accommodation is provided.
cy-gb	(a)   yn darparu, neu’n cynnig darparu, llety ymwelwyr mewn mangre yng Nghymru, a (b)   yn feddiannydd ar y fangre lle y darperir y llety ymwelwyr.

en-gb	(1)   Where anything required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business in partnership, it must be done by or in relation to every person who is a partner at the time when it is done or required to be done.
cy-gb	(1)   Pan fo unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud o dan ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2 neu’r ardoll i gael ei wneud gan bersonau neu mewn perthynas â phersonau sy’n cynnal busnes mewn partneriaeth, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy’n bartner ar yr adeg y’i gwneir neu y mae’n ofynnol ei wneud.

en-gb	(2)   But anything that is required or permitted to be done by every partner may instead be done by any of them; and if the partnership’s principal place of business is in Scotland, it may also be done by any other person authorised by the partnership.
cy-gb	(2)   Ond caniateir i unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud gan bob partner gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt; ac os yw prif fan busnes y bartneriaeth yn yr Alban, caniateir hefyd iddo gael ei wneud gan unrhyw berson arall a awdurdodir gan y bartneriaeth.

en-gb	(3)   Where anything required or permitted to be done under an enactment relating to the register under Part 2 or the levy is to be done by or in relation to persons carrying on business as an unincorporated body, it must be done by or in relation to every person who is a managing member of the body at the time when it is done or required to be done.
cy-gb	(3)   Pan fo unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud o dan ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2 neu’r ardoll i gael ei wneud gan bersonau neu mewn perthynas â phersonau sy’n cynnal busnes fel corff anghorfforedig, rhaid iddo gael ei wneud gan bob person neu mewn perthynas â phob person sy’n aelod rheoli o’r corff ar yr adeg y’i gwneir neu y mae’n ofynnol ei wneud.

en-gb	(4)   But anything that is required or permitted to be done by every managing member of the body may instead be done by any of them.
cy-gb	(4)   Ond caniateir i unrhyw beth y mae’n ofynnol ei wneud neu y caniateir ei wneud gan bob aelod rheoli o’r corff gael ei wneud yn lle hynny gan unrhyw un neu ragor ohonynt.

en-gb	(5)   A liability to pay a relevant amount as a result of anything done or omitted to be done by persons carrying on business in partnership or as an unincorporated body is a joint and several liability of every person who is a member of the partnership or body at the time when the thing is done or omitted to be done.
cy-gb	(5)   Mae atebolrwydd am dalu swm perthnasol o ganlyniad i unrhyw beth a wneir neu nas gwneir gan bersonau sy’n cynnal busnes mewn partneriaeth neu fel corff anghorfforedig yn atebolrwydd ar y cyd ac unigol i bob person sy’n aelod o’r bartneriaeth neu’r corff ar yr adeg y gwneir y peth neu’r adeg nas gwneir.

en-gb	(a)   persons carry on a relevant business in partnership or as an unincorporated body, and
cy-gb	(a)   personau   yn   cynnal   busnes   perthnasol   mewn   partneriaeth   neu   fel   corff anghorfforedig, a

en-gb	(b)   a person is a member of the partnership or body for only part of an accounting period,
cy-gb	(b)   person yn aelod o’r bartneriaeth neu’r corff am ran o gyfnod cyfrifyddu yn unig,

en-gb	the person’s personal liability for levy chargeable in respect of the accounting period is the proportion of the liability relating to the business of the partnership or body that is just and reasonable in the circumstances.
cy-gb	atebolrwydd personol y person am yr ardoll sydd i’w chodi mewn cysylltiad â’r cyfnod cyfrifyddu yw’r gyfran o’r atebolrwydd sy’n ymwneud â busnes y bartneriaeth neu’r corff sy’n deg ac yn rhesymol o dan yr amgylchiadau.

en-gb	(7)   In this section, “relevant amount” means— (a)   a penalty under Part 2;
cy-gb	(7)   Yn yr adran hon, ystyr “swm perthnasol” yw— (a)   cosb o dan Ran 2;

en-gb	(b)   an amount of levy;
cy-gb	(b)   swm o ardoll;

en-gb	(c)   a penalty under an enactment relating to the levy; (d)   interest on an amount within paragraph (b) or (c).
cy-gb	(c)   cosb o dan ddeddfiad sy’n ymwneud â’r ardoll; (d)   llog ar swm o fewn paragraff (b) neu (c).

en-gb	The Welsh Ministers may by regulations add to, repeal or revoke or otherwise amend any provision made by an enactment relating to the register under Part 2 or the levy (including this  Act)  about  cases  where  persons  carry  on  business  in  partnership  or  as  an unincorporated body.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2neu’r ardoll(gan gynnwys y Ddeddf hon) ynglŷn ag achosion pan fo personau yn cynnal busnes mewn partneriaeth neu fel corff anghorfforedig, diddymu darpariaeth o’r fath, ei dirymu, neu ei diwygio fel arall.

en-gb	(1)   This section applies where a person (“A”) carries on a relevant business of another person (“B”) who has died, become incapacitated or become subject to an insolvency procedure.
cy-gb	(1)   Mae’r adran hon yn gymwys pan fo person (“A”) yn cynnal busnes perthnasol person arall (“B”) sydd wedi marw, wedi mynd yn analluog neu wedi dod yn ddarostyngedig i weithdrefn ansolfedd.

en-gb	(2)   A must give WRA notice of—
cy-gb	(2)   Rhaid i A roi hysbysiad i ACC ynglŷn ag—

en-gb	(a)   the fact that A is carrying on the relevant business, and
cy-gb	(a)   y ffaith bod A yn cynnal y busnes perthnasol, a

en-gb	(b)   the nature and date of the event that has led to A carrying it on.
cy-gb	(b)   natur a dyddiad y digwyddiad sydd wedi arwain at y ffaith bod A yn cynnal y busnes hwnnw.

en-gb	(3)   The notice must be given before the end of the period of 30 days beginning with the day on which A began to carry on the relevant business.
cy-gb	(3)   Rhaid i’r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r diwrnod y dechreuodd A gynnal y busnes perthnasol.

en-gb	(4)   WRA may treat A as if A were B for the purposes of the register under Part 2 or the levy, with effect from the time when A began to carry on the relevant business; and WRA may do so whether or not A has given notice under subsection (2).
cy-gb	(4)   Caiff ACC drin A fel pe bai A yn B at ddibenion y gofrestr o dan Ran 2 neu’r ardoll, gydag effaith o’r adeg y dechreuodd A gynnal y busnes perthnasol; a chaiff ACC wneud hynny pa un a yw A wedi rhoi hysbysiad o dan is-adran (2) ai peidio.

en-gb	(5)   WRA must issue a notice to A, and if appropriate, to B, of a decision to treat A as B. (6)   If—
cy-gb	(5)   Rhaid i ACC ddyroddi hysbysiad i A, ac, os yw’n briodol, i B, am benderfyniad i drin A fel pe bai’n B.

en-gb	(a)   B ceases to be incapacitated or subject to an insolvency procedure, or (b)   A ceases to carry on the relevant business of B,
cy-gb	(6)   Os yw— (a)   B yn peidio â bod yn analluog neu’n ddarostyngedig i weithdrefn ansolfedd, neu (b)   A yn peidio â chynnal busnes perthnasol B,

en-gb	(7)   The notice must be given before the end of the period of 30 days beginning with that date.
cy-gb	(7)   Rhaid i’r hysbysiad gael ei roi cyn diwedd y cyfnod o 30 o ddiwrnodau sy’n dechrau â’r dyddiad hwnnw.

en-gb	(8)   WRA must cease to treat A as B if WRA is satisfied that either of the conditions in subsection (6) is met (whether or not A has given notice under that subsection).
cy-gb	(8)   Rhaid i ACC beidio â thrin A fel pe bai’n B os yw ACC wedi ei fodloni bod y naill neu’r llall o’r amodau yn is-adran (6) wedi ei fodloni (pa un a yw A wedi rhoi hysbysiad o dan yr is-adran honno ai peidio).

en-gb	(9)   WRA must issue a notice to A and if appropriate, to B, of a decision to cease to treat A as B.
cy-gb	(9)   Rhaid i ACC ddyroddi hysbysiad i A, ac, os yw’n briodol, i B, am benderfyniad i beidio â thrin A fel pe bai’n B.

en-gb	(10)   For the purposes of this section, a person becomes subject to an insolvency procedure if— (a)   the person is made bankrupt;
cy-gb	(10)   At ddibenion yr adran hon, daw person yn ddarostyngedig i weithdrefn ansolfedd— (a)   os gwneir y person yn fethdalwr;

en-gb	(b)   a company voluntary arrangement takes effect in relation to the person under Part 1 of the Insolvency Act 1986 (c. 45);
cy-gb	(b)   os yw trefniant gwirfoddol ar ran cwmni yn cymryd effaith mewn perthynas â’r person o dan Ran 1 o Ddeddf Ansolfedd 1986 (p.

en-gb	(c)   the person enters administration or goes into liquidation or receivership;
cy-gb	45); (c)   os yw’r person yn mynd i ddwylo’r gweinyddwr neu’n destun datodiad neu dderbynyddiad;

en-gb	(d)   any corresponding event occurs which has effect under or as a result of the law of Scotland or Northern Ireland or a country or territory outside the United Kingdom.
cy-gb	(d)   os yw unrhyw ddigwyddiad cyfatebol yn digwydd sy’n cael effaith o dan gyfraith yr Alban neu Ogledd Iwerddon neu wlad neu diriogaeth y tu allan i’r Deyrnas Unedig, neu o ganlyniad iddi.

en-gb	59 Power to make provision about death, incapacity, insolvency and cases where a person ceases to exist
cy-gb	59  Pŵer i wneud darpariaeth ynghylch marwolaeth, analluedd, ansolfedd ac achosion pan fo person yn peidio â bodoli

en-gb	(1)   The Welsh Ministers may by regulations add to, repeal or revoke or otherwise amend any provision made by an enactment relating to the register under Part 2 or the levy (including this Act) about cases where a person who has carried on a relevant business dies, becomes incapacitated or becomes subject to an insolvency procedure or otherwise ceases to exist.
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau ychwanegu at unrhyw ddarpariaeth a wneir gan ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2neu’r ardoll(gan gynnwys y Ddeddf hon) ynglŷn ag achosion pan fo person sydd wedi cynnal busnes perthnasol yn marw, yn mynd yn analluog neu’n dod yn ddarostyngedig i weithdrefn ansolfedd, neu’n peidio â bodoli fel arall, diddymu darpariaeth o’r fath, ei dirymu, neu ei diwygio fel arall.

en-gb	(2)   Regulations under subsection (1) may (among other things) make provision—
cy-gb	(2)   Caiff rheoliadau o dan is-adran (1) wneud darpariaeth (ymysg pethau eraill)—

en-gb	(a)   about the circumstances in which a person becomes, or ceases to be, incapacitated or subject to an insolvency procedure, or otherwise ceases to exist;
cy-gb	(a)   ynglŷn â’r amgylchiadau pryd y mae person yn mynd yn analluog neu’n dod yn ddarostyngedig i weithdrefn ansolfedd, neu’n peidio â bod yn analluog neu’n ddarostyngedig i weithdrefn ansolfedd, neu’n peidio â bodoli fel arall;

en-gb	(b)   about duties, liabilities and entitlements relating to the register under Part 2 or the levy  where a  person has  died, become incapacitated or become subject  to an insolvency procedure, or has otherwise ceased to exist;
cy-gb	(b)   ynglŷnâ dyletswyddau, atebolrwyddaua hawlogaethausy’nymwneud â’rgofrestr o dan Ran 2 neu’r ardoll pan fo person wedi marw, wedi mynd yn analluog neu wedi dod yn ddarostyngedig i weithdrefn ansolfedd, neu wedi peidio â bodoli fel arall;

en-gb	(c)   that applies whether or not anyone else carries on a person’s relevant business after the  person  dies,  becomes  incapacitated  or  becomes  subject  to  an  insolvency procedure, or otherwise ceases to exist;
cy-gb	(c)   sy’n gymwys pa un a yw unrhyw un arall yn cynnal busnes perthnasol person ar ôl i’r  person  farw,  fynd  yn  analluog  neu  ddod  yn  ddarostyngedig  i  weithdrefn ansolfedd, neu beidio â bodoli fel arall, ai peidio;

en-gb	(d)   about the removal of a person from the register under Part 2; (e)   for—
cy-gb	(d)   ynglŷn â dileu person o’r gofrestr o dan Ran 2; (e)   ar gyfer—

en-gb	(i)   penalties  in  respect  of failures to comply with the regulations,  or with requirements imposed on persons other than WRA by section 58;
cy-gb	(i)   cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau, neu â gofynion a osodir ar bersonau heblaw ACC gan adran 58;

en-gb	(ii)   either or both of reviews and appeals.
cy-gb	(ii)   naill ai adolygiadau neu apelau neu’r ddau.

en-gb	(1)   The Welsh Ministers may by regulations make provision for securing continuity in the application of any enactment relating to the register under Part 2 or the levy where a relevant business is transferred from one person to another as a going concern.
cy-gb	(1)   Caiff Gweinidogion Cymru drwy reoliadau wneud darpariaeth i sicrhau dilyniant wrth gymhwyso unrhyw ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2 neu’r ardoll pan drosglwyddir busnes perthnasol o un person i un arall fel busnes gweithredol.

en-gb	(2)   Regulations under subsection (1) may (among other things) make provision— (a)   requiring WRA to be notified of the transfer;
cy-gb	(2)   Caiff rheoliadau o dan is-adran (1) wneud darpariaeth (ymysg pethau eraill)— (a)   sy’n ei gwneud yn ofynnol i ACC gael ei hysbysu am y trosglwyddiad;

en-gb	(b)   for any liability or duty of the transferor relating to the register under Part 2 or the levy to become a liability or duty of the transferee;
cy-gb	(b)   i unrhyw atebolrwydd neu ddyletswydd ar ran y trosglwyddwr sy’n ymwneud â’r gofrestr o dan Ran 2 neu’r ardoll ddod yn atebolrwydd neu’n ddyletswydd i’r trosglwyddai;

en-gb	(c)   for any entitlement of the transferor to the discharge or repayment of an amount of levy, whether arising before or after the transfer, to become an entitlement of the transferee;
cy-gb	(c)   i unrhyw hawlogaeth ar ran y trosglwyddwr i ollwng neu ad-dalu swm o ardoll, pa un  a  yw’n  codi  cyn  y  trosglwyddiad  neu  ar  ei  ôl,  ddod  yn  hawlogaeth  i’r trosglwyddai;

en-gb	(d)   for anything done before the transfer by or in relation to the transferor to be treated for the purposes of the register under Part 2 or the levy as having been done by or in relation to the transferee;
cy-gb	(d)   i unrhyw beth a wnaed cyn y trosglwyddiad gan y trosglwyddwr neu mewn perthynas â’r trosglwyddwr gael ei drin at ddibenion y gofrestr o dan Ran 2 neu’r ardoll fel pe bai wedi ei wneud gan y trosglwyddai neu mewn perthynas â’r trosglwyddai;

en-gb	(e)   about duties to keep and preserve records.
cy-gb	(e)   ynglŷn â dyletswyddau i gadw cofnodion a’u storio’n ddiogel.

en-gb	(3)   The  regulations  may  make  provision  that  applies  subject  to  conditions,  and  may  in particular—
cy-gb	(3)   Caiff y rheoliadau wneud darpariaeth sy’n gymwys yn ddarostyngedig i amodau, ac yn benodol cânt—

en-gb	(a)   provide that the application to a transferor and transferee of any provision made under subsection (2)(b) to (e) requires the approval of WRA;
cy-gb	(a)   darparu ei bod yn ofynnol cael cymeradwyaeth ACC cyn cymhwyso unrhyw ddarpariaeth a wneir o dan is-adran (2)(b) i (e) i drosglwyddwr a throsglwyddai;

en-gb	(b)   make provision about the making and determination of applications for approval.
cy-gb	(b)   gwneud darpariaeth ynglŷn â gwneud ceisiadau am gymeradwyaeth a dyfarnu arnynt.

en-gb	(4)   The regulations may make provision for—
cy-gb	(4)   Caiff y rheoliadau wneud darpariaeth ar gyfer—

en-gb	(a)   penalties in respect of failures to comply with the regulations; (b)   either or both of reviews and appeals.
cy-gb	(a)   cosbau mewn cysylltiad â methiannau i gydymffurfio â’r rheoliadau; (b)   naill ai adolygiadau neu apelau neu’r ddau.

en-gb	(5)   The regulations may amend or apply (with or without modifications) any enactment relating to the register under Part 2 or the levy (including this Act).
cy-gb	(5)   Caiff y rheoliadau ddiwygio neu gymhwyso (gydag addasiadau neu hebddynt) unrhyw ddeddfiad sy’n ymwneud â’r gofrestr o dan Ran 2 neu’r ardoll (gan gynnwys y Ddeddf hon).

en-gb	61 Guidance issued by the Welsh Ministers
cy-gb	61 Canllawiau a ddyroddir gan Weinidogion Cymru

en-gb	(1)   The Welsh Ministers may issue guidance on this Act and any regulations made under this Act, but before issuing any such guidance the Welsh Ministers must consult such persons as they consider appropriate.
cy-gb	(1)   Caiff Gweinidogion Cymru ddyroddi canllawiau ynghylch y Ddeddf hon ac unrhyw reoliadau a wneir o dan y Ddeddf hon, ond cyn dyroddi unrhyw ganllawiau o’r fath rhaid i Weinidogion Cymru ymgynghori ag unrhyw bersonau y maent yn ystyried eu bod yn briodol.

en-gb	(2)   A principal council must, in the exercise of functions under Part  3 (including when considering whether to exercise a functionunder that Part), have regard to guidance issued by the Welsh Ministers under this section.
cy-gb	(2)   Rhaid i brif gyngor, wrth arfer swyddogaethau o dan Ran 3 (gan gynnwys wrth ystyried a ddylid arfer swyddogaeth o dan y Rhan honno), roi sylw i ganllawiau a ddyroddir gan Weinidogion Cymru o dan yr adran hon.

en-gb	62 Power to extend Act to berths and moorings
cy-gb	62 Pŵer i estyn y Ddeddf i ddocfeydd ac angorfeydd

en-gb	The Welsh Ministers may by regulations amend this Act, and the Tax Collection and Management (Wales) Act 2016 (anaw 6), so that either or both of Parts 2 and 3 of this Act apply or are replicated, with or without modifications, in respect of berths and moorings provided for vessels.
cy-gb	Caiff Gweinidogion Cymru drwy reoliadau ddiwygio’r Ddeddf hon, a Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6), fel bod y naill neu’r llall o Rannau 2 a 3 o’r Ddeddf hon, neu’r ddwy ohonynt, yn gymwysneu’n cael eu hatgynhyrchu, gydag addasiadau neu hebddynt, mewn cysylltiad â docfeydd ac angorfeydd a ddarperir ar gyfer llestrau.

en-gb	63  Review of operation and effect of Act (1)   The Welsh Ministers must—
cy-gb	63  Adolygu gweithrediad ac effaith y Ddeddf (1)   Rhaid i Weinidogion Cymru—

en-gb	(a)   carry out a review of the operation and effect of this Act, and
cy-gb	(a)   cynnal adolygiad o weithrediad ac effaith y Ddeddf hon, a

en-gb	(b)   publish, in such manner as they consider appropriate, a report of the review.
cy-gb	(b)   cyhoeddi, mewn unrhyw fodd y maent yn ystyried ei fod yn briodol, adroddiad ar yr adolygiad.

en-gb	(2)   The review under subsection (1) must be completed before the end of the period of 5 years beginning with the day on which Part 2 of this Act comes fully into force.
cy-gb	(2)   Rhaid cwblhau’r adolygiad o dan is-adran (1) cyn diwedd y cyfnod o 5 mlynedd sy’n dechrau â’r diwrnod y daw Rhan 2 o’r Ddeddf hon i rym yn llawn.

en-gb	(3)   The Welsh Ministers must also—
cy-gb	(3)   Rhaid i Weinidogion Cymru hefyd—

en-gb	(a)   carry out subsequent reviews of the operation and effect of this Act, and
cy-gb	(a)   cynnal adolygiadau dilynol o weithrediad ac effaith y Ddeddf hon, a

en-gb	(b)   publish, in such manner as they consider appropriate, a report of each subsequent review.
cy-gb	(b)   cyhoeddi, mewn unrhyw fodd y maent yn ystyried ei fod yn briodol, adroddiad ar bob adolygiad dilynol.

en-gb	(4)   The first review under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the report of the review under subsection (1) was published.
cy-gb	(4)   Rhaid cwblhau’r adolygiad cyntaf o dan is-adran (3) cyn diwedd y cyfnod o 5 mlynedd sy’n dechrau â’r diwrnod y cyhoeddwyd yr adroddiad ar yr adolygiad o dan is-adran (1).

en-gb	(5)   Subsequent reviews under subsection (3) must be completed before the end of the period of 5 years beginning with the day on which the previous report was published.
cy-gb	(5)   Rhaid cwblhau adolygiadau dilynol o dan is-adran (3) cyn diwedd y cyfnod o 5 mlynedd sy’n dechrau â’r diwrnod y cyhoeddwyd yr adroddiad blaenorol.

en-gb	(6)   The Welsh Ministers may direct WRA to assist in carrying out a review under this section; and WRA must comply with a direction under this subsection.
cy-gb	(6)   Caiff Gweinidogion Cymru gyfarwyddo ACC i gynorthwyo i gynnal adolygiad o dan yr adran hon; a rhaid i ACC gydymffurfio â chyfarwyddyd o dan yr is-adran hon.

en-gb	64  Power to make consequential, transitional etc. provision (1)   The Welsh Ministers may by regulations—
cy-gb	64  Pŵer i wneud darpariaeth ganlyniadol, darpariaeth drosiannol etc. (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 yn y Ddeddf hon;

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 yn y Ddeddf hon.

en-gb	(2)   Regulations under subsection (1) may amend, modify, repeal or revoke any enactment (whenever enacted or made, and including any provision of this Act).
cy-gb	(2)   Caiff rheoliadau o dan is-adran (1) ddiwygio, addasu, diddymu neu ddirymu unrhyw ddeddfiad  (pa  bryd  bynnag  y’i  deddfir  neu  y’i  gwneir,  a  chan  gynnwys  unrhyw ddarpariaeth yn y Ddeddf hon).

en-gb	(2)   A power to make regulations under this Act includes power—
cy-gb	(2)   Mae pŵer i wneud rheoliadau o dan y Ddeddf hon yn cynnwys pŵer—

en-gb	(a)   to make different provision for different purposes or different areas;
cy-gb	(a)   i  wneud darpariaeth wahanol  at ddibenion  gwahanol neu ar gyfer ardaloedd gwahanol;

en-gb	(b)   to make incidental, supplementary, consequential, transitional or saving provision.
cy-gb	(b)   i  wneud  darpariaeth  ddeilliadol,  darpariaeth  atodol,  darpariaeth  ganlyniadol, darpariaeth drosiannol neu ddarpariaeth arbed.

en-gb	(3)   The provision that may be made by virtue of subsection (2)(b) includes provision that amends, modifies, repeals or revokes any enactment (whenever enacted or made, and including any provision of this Act).
cy-gb	(3)   Mae’r  ddarpariaeth  y  caniateir  ei  gwneud  yn  rhinwedd  is-adran  (2)(b)  yn  cynnwys darpariaeth sy’n diwygio, yn addasu, yn diddymu neu’n dirymu unrhyw ddeddfiad (pa bryd bynnag y’i deddfir neu y’i gwneir, a chan gynnwys unrhyw ddarpariaeth yn y Ddeddf hon).

en-gb	(4)   A statutory instrument containing any of the following 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 unrhyw un o’r canlynol oni bai bod drafft o’r offeryn wedi ei osod gerbron Senedd Cymru ac wedi ei gymeradwyo ganddi drwy benderfyniad—

en-gb	(a)   regulations under section 2(5); (b)   regulations under section 5(2); (c)  regulations under section 26(1); (d)   regulations under section 29(5); (e)  regulations under section 29(6);
cy-gb	(a)   rheoliadau o dan adran 2(5); (b)   rheoliadau o dan adran 5(2); (c)  rheoliadau o dan adran 26(1); (d)   rheoliadau o dan adran 29(5); (e)  rheoliadau o dan adran 29(6);

en-gb	(f)   regulations under section 31(6); (g)   regulations under section 32(2);
cy-gb	(f)   rheoliadau o dan adran 31(6); (g)   rheoliadau o dan adran 32(2);

en-gb	(h)   regulations under section 33(3); (i)   regulations under section 34(1); (j)   regulations under section 35(8); (k)   regulations under section 37(3); (l)   regulations under section 45(5); (m)   regulations under section 53(1); (n)   regulations under section 54(2);
cy-gb	(h)   rheoliadau o dan adran 33(3); (i)   rheoliadau o dan adran 34(1); (j)   rheoliadau o dan adran 35(8); (k)   rheoliadau o dan adran 37(3); (l)   rheoliadau o dan adran 45(5); (m)   rheoliadau o dan adran 53(1); (n)   rheoliadau o dan adran 54(2);

en-gb	(o)   regulations under section 57; (p)   regulations under section 59(1); (q)  regulations under section 60(1);
cy-gb	(o)   rheoliadau o dan adran 57; (p)   rheoliadau o dan adran 59(1); (q)  rheoliadau o dan adran 60(1);

en-gb	(r)   regulations under section 62;
cy-gb	(r)   rheoliadau o dan adran 62;

en-gb	(s)   regulations under section 64(1), where the regulations amend, modify or repeal an enactment contained in primary legislation (including any provision of this Act).
cy-gb	(s)   rheoliadau o dan adran 64(1), pan fo’r rheoliadau yn diwygio, yn addasu neu’n diddymu  deddfiad  a  gynhwysir  mewn  deddfwriaeth  sylfaenol  (gan  gynnwys unrhyw ddarpariaeth yn y Ddeddf hon).

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

en-gb	(6)   In this section, “primary legislation” means the following— (a)   an Act of Senedd Cymru;
cy-gb	(6)   Yn yr adran hon, ystyr “deddfwriaeth sylfaenol” yw’r canlynol—

en-gb	(b)   an Assembly Measure;
cy-gb	(a)   Deddf gan Senedd Cymru; (b)   Mesur gan y Cynulliad;

en-gb	66  Interpretation (1)   In this Act—
cy-gb	66 Dehongli (1)   Yn y Ddeddf hon—

en-gb	“overnight stay in visitor accommodation” (“arhosiad dros nos mewn llety ymwelwyr”) is to be interpreted in accordance with section 29;
cy-gb	mae  “arhosiad  dros  nos  mewn  llety  ymwelwyr”  (“overnight  stay  in  visitor accommodation”) i’w ddehongli yn unol ag adran 29;

en-gb	(a)   a partnership within the Partnership Act 1890 (c. 39),
cy-gb	(a)   partneriaeth o fewn Deddf Partneriaeth 1890 (p.39),

en-gb	(b)   a limited partnership registered under the Limited Partnerships Act 1907 (c. 24), or
cy-gb	(b)   partneriaeth  gyfyngedig  a  gofrestrwyd  o  dan  Ddeddf  Partneriaethau Cyfyngedig 1907 (p.24), neu

en-gb	(c)   a partnership or entity of a similar character formed under the law of a country or territory outside the United Kingdom;
cy-gb	(c)   partneriaeth neu endid tebyg ei gymeriad a ffurfiwyd o dan gyfraith gwlad neu diriogaeth y tu allan i’r Deyrnas Unedig;

en-gb	“visitor accommodation” (“llety ymwelwyr”) has the meaning given by section 2;
cy-gb	mae i “llety ymwelwyr” (“visitor accommodation”) yr ystyr a roddir gan adran 2;

en-gb	“visitor accommodation provider” (“darparwr llety ymwelwyr”)and “VAP” (“DLlY”) are to be interpreted in accordance with section 3;
cy-gb	mae  “darparwr  llety  ymwelwyr”  (“visitor  accommodation  provider”)  a  “DLlY” (“VAP”) i’w dehongli yn unol ag adran 3;

en-gb	“provide” (“darparu”), in relation to the provision of visitor accommodation, is to be interpreted in accordance with section 3;
cy-gb	mae  “darparu”  (“provide”),  mewn  perthynas  â  darparu  llety  ymwelwyr,  i’w ddehongli yn unol ag adran 3;

en-gb	“return” (“ffurflen”) means a return of the kind mentioned in section 36;
cy-gb	ystyr “ffurflen” (“return”) yw ffurflen o’r math a grybwyllir yn adran 36;

en-gb	“vessel”  (“llestr”)  means  a  ship,  boat,  raft,  or  other  apparatus  constructed  or adapted for floating on water, designed or adapted for human habitation;
cy-gb	ystyr “llestr” (“vessel”) yw llong, cwch, rafft, neu gyfarpar arall a adeiladwyd neu a addaswyd i arnofio ar ddŵr, ac a ddyluniwyd neu a addaswyd i bobl fyw ynddo;

en-gb	(2)   For the purposes of this Act, the managing members of an unincorporated body are—
cy-gb	(2)   At ddibenion y Ddeddf hon, aelodau rheoli corff anghorfforedig yw—

en-gb	(a)   each  member  of  the  unincorporated  body  holding  office  as  president,  chair, treasurer, secretary or any similar office;
cy-gb	(a)   pob aelod o’r corff anghorfforedig sy’n dal swydd llywydd, cadeirydd, trysorydd, ysgrifennydd, neu unrhyw swydd debyg;

en-gb	(b)   if there is no such office, each member holding office as a member of a committee by which the affairs of the body are managed;
cy-gb	(b)   os nad oes unrhyw swydd o’r fath, pob aelod sy’n dal swydd aelod o bwyllgor sy’n rheoli materion y corff;

en-gb	(c)   if there is no such office or committee, each member of the body.
cy-gb	(c)   os nad oes unrhyw swydd na phwyllgor o’r fath, pob aelod o’r corff.

en-gb	(3)   Where this Act imposes a duty on a principal council to publish a decision, report or other document other than a notice, the decision, report or other document must be—
cy-gb	(3)   Pan fo’r Ddeddf hon yn gosod dyletswydd ar brif gyngor i gyhoeddi penderfyniad, adroddiad neu ddogfen arall heblaw hysbysiad, rhaid i’r penderfyniad, yr adroddiad neu’r ddogfen arall—

en-gb	(a)   published— (i)   on the principal council’s website, and
cy-gb	(a)   cael ei gyhoeddi neu ei chyhoeddi— (i)   ar wefan y prif gyngor, a

en-gb	(ii)   in such other manner as the principal council considers appropriate;
cy-gb	(ii)   mewn unrhyw fodd arall y mae’r prif gyngor yn ystyried ei fod yn briodol;

en-gb	(b)   made available for inspection (without charge) at the offices of the principal council for at least 12 months after it is first published.
cy-gb	(b)   cael ei roi ar gael i edrych arno, neu ei rhoi ar gael i edrych arni, (yn ddi-dâl) yn swyddfeydd y prif gyngor am o leiaf 12 mis ar ôl iddo gael ei gyhoeddi neu iddi gael ei chyhoeddi gyntaf.

en-gb	(1)   This Part, subject to subsection (2), and Parts 1 and 3 (including Part 2 of Schedule 2) come into force on the day after the day this Act receives Royal Assent.
cy-gb	(1)   Daw’r Rhan hon, yn ddarostyngedig i is-adran (2), a Rhannau 1 a 3 (gan gynnwys Rhan 2 o Atodlen 2), i rym drannoeth y diwrnod y caiff y Ddeddf hon y Cydsyniad Brenhinol.

en-gb	(2)   Part 2 (including Part 1 of Schedule 2), and Chapter 1 of this Part as it applies in relation to the register under Part 2, come into force on a day appointed by the Welsh Ministers in an order made by statutory instrument.
cy-gb	(2)   Daw Rhan 2 (gan gynnwys Rhan 1 o Atodlen 2), a Phennod 1 o’r Rhan hon fel y mae’n gymwys mewn perthynas â’r gofrestr o dan Ran 2, i rym ar ddiwrnod a bennir gan Weinidogion Cymru mewn gorchymyn a wneir drwy offeryn statudol.

en-gb	(3)   An order under subsection (2) may make—
cy-gb	(3)   Caiff gorchymyn o dan is-adran (2) wneud—

en-gb	(a)   transitional, transitory or savings provision inconnection with the coming into force of a provision by virtue of that subsection;
cy-gb	(a)   darpariaeth  drosiannol,  darpariaeth  ddarfodol  neu  ddarpariaeth  arbed  mewn cysylltiad â dyfodiad darpariaeth i rym yn rhinwedd yr is-adran honno;

en-gb	(b)   different provision for different areas (as well as for different purposes).
cy-gb	(b)   darpariaeth wahanol ar gyfer ardaloedd gwahanol (yn ogystal ag at ddibenion gwahanol).

en-gb	This Act may be referred to as—
cy-gb	Caniateir cyfeirio at y Ddeddf hon fel— (a)   Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc.

en-gb	(a)   the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, or (b)   Deddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025.
cy-gb	(Cymru) 2025, neu (b)   the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025.

en-gb	INFORMATION TO BE INCLUDED IN THE REGISTER OF VISITOR ACCOMMODATION PROVIDERS
cy-gb	YR WYBODAETH SYDD I’W CHYNNWYS YN Y GOFRESTR O DDARPARWYR LLETY YMWELWYR

en-gb	Information to be included in the register
cy-gb	Yr wybodaeth sydd i’w chynnwys yn y gofrestr

en-gb	1 A visitor accommodation provider’s entry in the register must contain the following information about the visitor accommodation provider (“VAP”)—
cy-gb	1 Rhaid i gofnod darparwr llety ymwelwyr yn y gofrestr gynnwys yr wybodaeth a ganlyn am y darparwr llety ymwelwyr (“DLlY”)—

en-gb	(a)   the name of the VAP,
cy-gb	(a)   enw’r DLlY,

en-gb	(b)   any business name used by the VAP, (c)   the business address of the VAP,
cy-gb	(b)   unrhyw enw busnes a ddefnyddir gan y DLlY, (c)   cyfeiriad busnes y DLlY,

en-gb	(d)   a statement as to whether the VAP is an individual, a partnership, a body corporate, an unincorporated body, or another kind of entity,
cy-gb	(d)   datganiad ynghylch a yw’r DLlY yn unigolyn, yn bartneriaeth, yn gorff corfforedig, yn gorff anghorfforedig, neu’n fath arall o endid,

en-gb	(e)   if the VAP is—
cy-gb	(e)   os yw’r DLlY—

en-gb	(i)   a company registered under the Companies Act 2006 (c. 46), its company number, or
cy-gb	(i)   yn gwmni sydd wedi ei gofrestru o dan Ddeddf Cwmnïau 2006 (p.46), ei rif cwmni, neu

en-gb	(ii)   an overseas entity within the meaning of Part 1 of the Economic Crime (Transparency and Enforcement) Act 2022 (c. 10) registered under that Part, its overseas entity ID, and
cy-gb	(ii)   yn endid tramor o fewn yr ystyr a roddir i “overseas entity” yn Rhan 1 o Ddeddf Troseddau Economaidd (Tryloywder a Gorfodi) 2022 (p.10) sydd wedi ei gofrestru o dan y Rhan honno, ei rif adnabod endid tramor, ac

en-gb	(f)   a statement as to whether the VAP is a charity, and if the VAP is a charity registered under the Charities Act 2011 (c. 25), its charity number.
cy-gb	(f)   datganiad ynghylch a yw’r DLlY yn elusen, ac os yw’r DLlY yn elusen sydd wedi ei chofrestru o dan Ddeddf Elusennau 2011 (p.25), ei rif elusen.

en-gb	2 A VAP’s entry in the register must contain the following information about the premises at which the VAP provides, or offers to provide, visitor accommodation—
cy-gb	2 Rhaid i gofnod DLlY yn y gofrestr gynnwys yr wybodaeth a ganlyn o ran pob mangre lle y mae’r DLlY yn darparu, neu’n cynnig darparu, llety ymwelwyr—

en-gb	(a)   the name of—
cy-gb	(a)   enw—

en-gb	(i)   the premises (if the premises has a name);
cy-gb	(i)   y fangre (os oes gan y fangre enw);

en-gb	(b)   the address (including the county or county borough) of the premises,
cy-gb	(ii)   y llety ymwelwyr a ddarperir yn y fangre (os oes gan y llety enw), (b)   cyfeiriad (gan gynnwys sir neu fwrdeistref sirol) y fangre,

en-gb	(c)   the type of visitor accommodation that the VAP provides, or offers to provide, at the premises, and
cy-gb	(c)   y math o lety ymwelwyr y mae’r DLlY yn ei ddarparu, neu’n cynnig ei ddarparu, yn y fangre, a

en-gb	(d)   the  maximum  number  of  people  that  can  be  accommodated  in  the  visitor accommodation provided in or at the premises.
cy-gb	(d)   uchafswm nifer y bobl y gellir eu lletya yn y llety ymwelwyr a ddarperir yn y fangre.

en-gb	3  Where WRA has registered a person under section 8, or made any changes to a person’s entry under section 11—
cy-gb	3  Pan fo ACC wedi cofrestru person o dan adran 8, neu wedi gwneud unrhyw newidiadau i gofnod person o dan adran 11—

en-gb	(a)   the entry must indicate that the person was registered or the entry changed under the section in question, and
cy-gb	(a)   rhaid i’r cofnod ddangos bod y person wedi ei gofrestru, neu fod y cofnod wedi ei newid, o dan yr adran o dan sylw, a

en-gb	(b)   in  the  case  of  a  change  made  under  section  11,  the  entry  must  indicate  the information in question,
cy-gb	(b)   yn achos newid a wnaed o dan adran 11, rhaid i’r cofnod ddangos pa wybodaeth sydd o dan sylw,

en-gb	but sub-paragraphs (a) and (b) cease to apply to an entry if the person provides WRA with the information necessary to satisfy WRA that the entry is complete and accurate.
cy-gb	ond mae is-baragraffau (a) a (b) yn peidio â bod yn gymwys i gofnod os yw’r person yn darparu i ACC yr wybodaeth sy’n angenrheidiol i fodloni ACC bod y cofnod yn gyflawn ac yn gywir.

en-gb	Circumstances in which information need not be included in the register
cy-gb	Amgylchiadau pan nad oes angen cynnwys gwybodaeth yn y gofrestr

en-gb	4 (1)   A requirement in paragraph 1 or 2 to include information of a particular description in an entry in the register does not apply if—
cy-gb	4 (1)   Nid yw gofyniad ym mharagraff 1 neu 2 i gynnwys gwybodaeth o ddisgrifiad penodol mewn cofnod yn y gofrestr yn gymwys—

en-gb	(a)   WRA does not have the information in question, or
cy-gb	(a)   os nad oes gan ACC yr wybodaeth o dan sylw, neu

en-gb	(b)   WRA considers the information in question is, or is likely to be, inaccurate.
cy-gb	(b)   os yw ACC yn ystyried bod yr wybodaeth o dan sylw yn anghywir neu’n debygol o fod yn anghywir.

en-gb	(2)   Where WRA includes information of a kind described in sub-paragraph (b) in an entry, WRA may indicate in the entry that WRA considers the information is, or (as the case may be) is likely to be, inaccurate.
cy-gb	(2)   Pan fo ACC yn cynnwys gwybodaeth o fath a ddisgrifir yn is-baragraff (b) mewn cofnod, caiff ACC ddangos yn y cofnod fod ACC yn ystyried bod yr wybodaeth yn anghywir neu (yn ôl y digwydd) yn debygol o fod yn anghywir.

en-gb	5 Where a VAP is a partnership or unincorporated body—
cy-gb	5 Pan fo DLlY yn bartneriaeth neu’n gorff anghorfforedig—

en-gb	(a)   the reference in paragraph 1(a) to the name of the VAP is a reference to the name of—
cy-gb	(a)   mae’r cyfeiriad ym mharagraff 1(a) at enw’r DLlY yn gyfeiriad at enw— (i)   pob aelod o’r bartneriaeth;

en-gb	(i)   each member of the partnership;
cy-gb	(ii)   pob aelod rheoli o’r corff anghorfforedig, a

en-gb	(ii)   each managing member of the unincorporated body, and (b)   the register must (in addition to the information listed in paragraph 1) contain the address of—
cy-gb	(b)   rhaid i’r gofrestr (yn ychwanegol at yr wybodaeth a restrir ym mharagraff  1) gynnwys cyfeiriad—

en-gb	(i)   each member of the partnership;
cy-gb	(i)   pob aelod o’r bartneriaeth;

en-gb	(ii)   each managing member of the unincorporated body.
cy-gb	(ii)   pob aelod rheoli o’r corff anghorfforedig.

en-gb	(a)   the business address of a partnership, a body corporate or an unincorporated body, is the address of its registered or principal office;
cy-gb	(a)   cyfeiriad busnes partneriaeth yw cyfeiriad ei swyddfa gofrestredig neu ei phrif swyddfa,  a  chyfeiriad  busnes  corff  corfforedig  neu  gorff  anghorfforedig  yw cyfeiriad ei swyddfa gofrestredig neu ei brif swyddfa;

en-gb	(b)   “charity” means a charity registered under the Charities Act 2011 (c. 25) or an exempt charity (within the meaning of that Act).
cy-gb	(b)   ystyr “elusen” yw elusen sydd wedi ei chofrestru o dan Ddeddf Elusennau 2011 (p.25) neu elusen esempt (o fewn yr ystyr a roddir i “exempt charity” yn y Ddeddf honno).

en-gb	6 For the purposes of this Schedule—
cy-gb	6 At ddibenion yr Atodlen hon—

en-gb	SCHEDULE 2 (introduced by sections 27 and 42)
cy-gb	ATODLEN 2 (a gyflwynir gan adrannau 27 a 42)

en-gb	AMENDMENTS RELATING TO PARTS 2 AND 3
cy-gb	DIWYGIADAU SY’N YMWNEUD Â RHANNAU 2 A 3

en-gb	AMENDMENTS RELATING TO PART 2 OF THIS ACT
cy-gb	DIWYGIADAU SY’N YMWNEUD Â RHAN 2 O’R DDEDDF HON

en-gb	The Tax Collection and Management (Wales) Act 2016 (anaw 6)
cy-gb	Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6)

en-gb	1 The Tax Collection and Management (Wales) Act 2016 is amended as follows.
cy-gb	1 Mae Deddf Casglu a Rheoli Trethi (Cymru) 2016 wedi ei diwygio fel a ganlyn.

en-gb	2 In section 12 (main functions of WRA), after subsection (2) insert—
cy-gb	2 Yn adran 12 (prif swyddogaethau ACC), ar ôl is-adran (2) mewnosoder—

en-gb	“(2A)   WRA also has functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00) (register of visitor accommodation).”
cy-gb	“(2A)   Mae gan ACC hefyd swyddogaethau o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00) (cofrestr o lety ymwelwyr).”

en-gb	3 In section 17 (confidentiality of protected taxpayer information), in subsections (1), (3) and (4) and in the heading, omit “taxpayer”.
cy-gb	3 Yn adran 17 (cyfrinachedd gwybodaeth warchodedig am drethdalwr), yn is-adrannau (1), (3) a (4) ac yn y pennawd, hepgorer “am drethdalwr”.

en-gb	4 In section 18(1) (permitted disclosures)— (a)   omit “taxpayer”;
cy-gb	4 Yn adran 18(1) (datgelu a ganiateir)— (a)   hepgorer “am drethdalwr”;

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

en-gb	“(k)   the disclosure is of information acquired in connection with the functions of WRA under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and it is made—
cy-gb	“(k)   os yw’r datgeliad yn datgelu gwybodaeth a ddaeth i law mewn cysylltiad â swyddogaethau ACC o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00), a gwneir y datgeliad—

en-gb	(i)   to a principal council in connection with a function of the principal council, or
cy-gb	(i)   i brif gyngor mewn cysylltiad ag un o swyddogaethau’r prif gyngor, neu

en-gb	(ii)   to the Welsh Ministers in connection with their functions under section 2 of the Development of Tourism Act 1969 (c. 51).”
cy-gb	(ii)   i Weinidogion Cymru mewn cysylltiad â’u swyddogaethau  o  dan  adran  2  o  Ddeddf  Datblygu Twristiaeth 1969 (p.51).”

en-gb	5 In section 20 (offence of wrongful disclosure of protected taxpayer information), in the heading, omit “taxpayer”.
cy-gb	5 Yn adran 20 (y drosedd o ddatgelu gwybodaeth warchodedig am drethdalwr ar gam), yn y pennawd, hepgorer “am drethdalwr”.

en-gb	6  In section 25 (payments of receipts into Welsh Consolidated Fund), for subsection (1) (which is amended by paragraph 26(a) of this Schedule), substitute—
cy-gb	6 Yn adran 25 (talu derbyniadau i Gronfa Gyfunol Cymru), yn lle is-adran (1) (a ddiwygir gan baragraff 26(a) o’r Atodlen hon) rhodder—

en-gb	“(1)   WRA must pay into the Welsh Consolidated Fund—
cy-gb	“(1)   Rhaid i ACC dalu i Gronfa Gyfunol Cymru—

en-gb	(a)   amounts collected in the exercise of its functions relating to devolved taxes;
cy-gb	(a)   symiau a gesglir wrth arfer ei swyddogaethau sy’n ymwneud â threthi datganoledig;

en-gb	(b)   amounts collected in the exercise of its functions relating to the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”
cy-gb	(b)   symiau a gesglir wrth arfer ei swyddogaethau sy’n ymwneud â’r gofrestr o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00).”

en-gb	7 In section 30 (Tax Statement)—
cy-gb	7 Yn adran 30 (Datganiad Treth)—

en-gb	(a)   in subsection (1), omit “(a “Tax Statement”)”;
cy-gb	(a)   yn is-adran (1), hepgorer “(“Datganiad Treth”)”;

en-gb	(b)   for the heading substitute “Statement of amount of money collected by WRA”.
cy-gb	(b)   yn lle’r pennawd rhodder “Datganiad o swm yr arian a gasglwyd gan ACC”.

en-gb	8 In section 31 (audit)—
cy-gb	8 Yn adran 31 (archwilio)—

en-gb	(a)   in subsection (1)(b), for “Tax Statement” substitute “statement prepared under section 30”;
cy-gb	(a)   yn is-adran (1)(b), yn lle “Datganiad Treth” rhodder “datganiad a baratowyd o dan adran 30”;

en-gb	(b)   in subsection (2), in both places it occurs, for “Tax Statement” substitute “the statement”;
cy-gb	(b)   yn is-adran (2), yn y ddau le y mae’n digwydd, yn lle “Datganiad Treth” rhodder “datganiad”;

en-gb	(i)   for  “Tax  Statement  submitted  under  this  section”  substitute  “statement submitted under subsection (1)(b)”;
cy-gb	(i)   ynlle “Datganiad Treth a gyflwynir o dan yr adran hon” rhodder “datganiad a gyflwynir o dan is-adran (1)(b)”;

en-gb	(ii)   in paragraph (a), for “Tax Statement” substitute “statement”.
cy-gb	(ii)   ym mharagraff (a), yn lle “Datganiad Treth” rhodder “datganiad”.

en-gb	9 In section 33 (accounting officer), in subsection (3)(a), for “Tax Statement” substitute “statement prepared under section 30”.
cy-gb	9 Yn adran 33 (swyddog cyfrifo), yn is-adran (3)(a), yn lle “Datganiad Treth” rhodder “datganiad a baratoir o dan adran 30”.

en-gb	10 Omit section 35 (Public Services Ombudsman).
cy-gb	10 Hepgorer adran 35 (Yr Ombwdsmon Gwasanaethau Cyhoeddus).

en-gb	11 In section 164 (payment and enforcement), in paragraph (c), at the end insert “or the register under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00)”.
cy-gb	11 Yn adran 164 (talu a gorfodi), ym mharagraff (c), ar y diwedd mewnosoder “neu’r gofrestr o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00)”.

en-gb	12 In section 172(6) (appealable decisions), after “information notice” insert “or a notice under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.
cy-gb	12 Yn adran 172(6) (penderfyniadau apeliadwy), ar ôl “hysbysiad gwybodaeth” mewnosoder “neu hysbysiad o dan adran 12 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025”.

en-gb	13 In section 179(2)(b) (time limit for making an appeal), after “kind” insert “(other than a decision of a kind mentioned in section 172(2)(m), (n) or (o) (decisions relating to the register of visitor accommodation providers))”.
cy-gb	13 Yn  adran  179(2)(b)  (terfyn  amser  ar  gyfer  gwneud  apêl),  ar  ôl  “arall”  mewnosoder “(heblaw penderfyniad o fath a grybwyllir yn adran 172(2)(m), (n) neu (o) (penderfyniadau sy’n ymwneud â’r gofrestr o ddarparwyr llety ymwelwyr))”.

en-gb	14 In section 182(7) (payment of penalties in the event of a review or appeal)— (a)   omit the “or” after paragraph (a);
cy-gb	14 Yn adran 182(7) (talu cosbau yn achos adolygiad neu apêl)— (a)   hepgorer y “neu” ar ôl paragraff (a);

en-gb	(b)   after paragraph (b) insert “, or
cy-gb	(b)   ar ôl paragraff (b) mewnosoder “, neu

en-gb	(c)   section 20 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”
cy-gb	(c)   adran 20 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00).”

en-gb	15 In section 183 (disposal of reviews and appeals in respect of information notices)— (a)   after subsection (2) insert—
cy-gb	15 Yn adran 183 (penderfynu ar adolygiadau ac apelau mewn cysylltiad â hysbysiadau gwybodaeth)— (a)   ar ôl is-adran (2) mewnosoder—

en-gb	“(3)   In this section, a reference to an information notice includes a reference to a notice undersection 12 of the VisitorAccommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00).”;
cy-gb	“(3)   Yn yr adran hon, mae cyfeiriad at hysbysiad gwybodaeth yn cynnwys cyfeiriad at hysbysiad o dan adran  12 o Ddeddf  Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00).”;

en-gb	(b)   in the heading, after “information notice” insert “and notices under section 12 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025”.
cy-gb	(b)   yn y pennawd, ar ôl “hysbysiadau gwybodaeth” mewnosoder “a hysbysiadau o dan adran 12 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025”.

en-gb	16 In section 187B (Crown application) (as inserted by paragraph 50 of this Schedule)—
cy-gb	16  Yn adran 187B (cymhwyso i’r Goron) (fel y’i mewnosodir gan baragraff 50 o’r Atodlen hon)—

en-gb	(a)   in subsection (1), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025 (asc 00), and in relation to”;
cy-gb	(a)   yn is-adran (1), ar ôl “mewn perthynas” mewnosoder “â swyddogaethau ACC o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc. (Cymru) 2025 (dsc 00), ac mewn perthynas”;

en-gb	(b)   in subsection (2), after “in relation to” insert “WRA’s functions under Part 2 of the Visitor Accommodation (Register and Levy) Etc. (Wales) Act 2025, and in relation to”;
cy-gb	(b)   yn is-adran (2), ar ôl “mewn perthynas” mewnosoder “â swyddogaethau ACC o dan Ran 2 o Ddeddf Llety Ymwelwyr (Cofrestr ac Ardoll) Etc.(Cymru) 2025, ac mewn perthynas”;

en-gb	(c)   in the heading, at the end insert “and the register of visitor accommodation”.
cy-gb	(c)   yn y pennawd, ar y diwedd mewnosoder “a’r gofrestr o lety ymwelwyr”.

en-gb	(a)   “taxpayer”;
cy-gb	17 Yn adran 193 (mynegai), yn y cofnod ar gyfer “gwybodaeth warchodedig am drethdalwr” hepgorer—

en-gb	(b)   “am drethdalwr”.
cy-gb	(a)   “am drethdalwr”; (b)   “taxpayer”.

en-gb	18 In section 23 of the Public Audit (Wales) Act 2013 (general provision relating to fees), in subsection (3)(ba), for “Welsh Revenue Authority’s Tax Statement;” substitute “statement prepared by the Welsh Revenue Authority under section 30 of that Act”.
cy-gb	18 Yn adran 23 o Ddeddf Archwilio Cyhoeddus (Cymru) 2013 (darpariaeth gyffredinol yn ymwneud â ffioedd),  yn  is-adran (3)(ba),  yn lle “Datganiad Treth Awdurdod Cyllid Cymru” rhodder “datganiad a baratoir gan Awdurdod Cyllid Cymru o dan adran 30 o’r Ddeddf honno”.

en-gb	19 In Schedule 3 to the Public Services Ombudsman (Wales) Act 2019, in the heading before the entry for the “Welsh Revenue Authority”, after “Tax” insert “and registration”.
cy-gb	19 Yn Atodlen 3 i Ddeddf Ombwdsmon Gwasanaethau Cyhoeddus (Cymru) 2019, yn y pennawd o flaen y cofnod ar gyfer “Awdurdod Cyllid Cymru”, ar ôl “Trethi” mewnosoder “a chofrestru”.

en-gb	20 The Tax  Collection  and Management  (Wales) Act  2016  (anaw  6)  (“the 2016  Act”)  is amended as follows.
cy-gb	20 Mae Deddf Casglu a Rheoli Trethi (Cymru) 2016 (dccc 6) (“Deddf 2016”) wedi ei diwygio fel a ganlyn.

en-gb	Amendment of references to “devolved tax” etc. in the 2016 Act
cy-gb	Diwygio cyfeiriadau at “treth ddatganoledig” etc. yn Neddf 2016

en-gb	21 For  “devolved”,  in  each  place  it  occurs  in  the  2016  Act  (and  subject  to  the  other amendments provided for in this Schedule), substitute “WRA-collected”; but not in the following provisions—
cy-gb	21 Yn lle “datganoledig” a “ddatganoledig”, ym mhob lle y maent yn digwydd yn Neddf 2016 (ac yn ddarostyngedig i’r diwygiadau eraill y darperir ar eu cyfer yn yr Atodlen hon), rhodder “a gesglir gan ACC”; ond nid yn y darpariaethau a ganlyn—

en-gb	(a)   section 1(ba) (overview of Act);
cy-gb	(a)   adran 1(ba) (trosolwg o’r Ddeddf);

en-gb	(b)   section 12(2)(b) (which is amended by paragraph 22) (WRA’s main functions); (c)   section 18(1)(j) (permitted disclosures relating to Scottish devolved taxes); (d)   section 25 (which is amended by paragraph 26) (payments into Welsh Consolidated fund);
cy-gb	(b)   adran 12(2)(b) (a ddiwygir gan baragraff 22) (prif swyddogaethau ACC); (c)   adran 18(1)(j) (datgelu a ganiateir sy’n ymwneud â threthi datganoledig yr Alban); (d)   adran 25 (a ddiwygir gan baragraff 26) (talu i Gronfa Gyfunol Cymru);

en-gb	(e)   section  26(2)  (which  is  amended  by  paragraph  27)  (Charter  of  standards  and values); (f)   Part 3A (general anti-avoidance rule);
cy-gb	(e)   adran 26(2) (a ddiwygir gan baragraff 27) (Siarter safonau a gwerthoedd); (f)   Rhan 3A (y rheol gyffredinol yn erbyn osgoi trethi);

en-gb	(g)   section 117A (which is inserted by paragraph 37) (interpretation and application of Part 5 of the 2016 Act in relation to the visitor levy);
cy-gb	(g)   adran 117A (a fewnosodir gan baragraff 37) (dehongli a chymhwyso Rhan 5 o Ddeddf 2016 mewn perthynas â’r ardoll ymwelwyr);

en-gb	(h)   sections 118 to 120, and the italic heading that precedes them (those provisions are amended by paragraphs 38 to 41) (penalty for failure to make tax return);
cy-gb	(h)   adrannau  118  i  120,  a’r  pennawd  italig  sy’n  dod  o’u  blaenau  (diwygir  y darpariaethau hynny gan baragraffau 38 i 41) (cosb am fethu â dychwelyd ffurflen dreth);

en-gb	(i)   in  section  122(3),  in  Table  A1,  item  7  (penalty  dates  relating  to  general  anti-avoidance rule);
cy-gb	(i)   yn adran 122(3), yn Nhabl A1, eitem 7 (dyddiadau cosbi sy’n ymwneud â’r rheol gyffredinol yn erbyn osgoi trethi);

en-gb	(j)   section 122A (further penalties for continuing failure to pay devolved tax); (k)   section 136(5) (potential lost revenue: balancing between devolved taxes);
cy-gb	(j)   adran 122A (cosbau pellach am barhau i fethu â thalu treth ddatganoledig); (k)   adran 136(5) (refeniw posibl a gollir: gwrthbwyso trethi datganoledig);

en-gb	(l)   in section 192(2) (interpretation), in the definitions of— (i)   “devolved tax”;
cy-gb	(l)   yn adran 192(2) (dehongli), yn y diffiniadau o— (i)   “treth ddatganoledig”;

en-gb	(ii)   “devolved taxpayer” (which is omitted by paragraph 54(a)(i)); (iii)   “LTTA”;
cy-gb	(ii)   “trethdalwr datganoledig” (a hepgorir gan baragraff 54(a)(i)); (iii)   “DTTT”;

en-gb	(iv)   “WRA-collected tax” (which is inserted by paragraph 54(a)(ii)); (m)   section 193 (index of defined expressions).
cy-gb	(iv)   “treth a gesglir gan ACC” (a fewnosodir gan baragraff 54(a)(ii)); (m)   adran 193 (mynegai o ymadroddion a ddiffinnir).

en-gb	Amendments to Part 2 of the 2016 Act
cy-gb	Diwygio Rhan 2 o Ddeddf 2016

en-gb	22 In section 12(2) (main functions)—
cy-gb	22 Yn adran 12(2) (prif swyddogaethau)—

en-gb	(a)   in paragraph (b), for “devolved taxes to devolved taxpayers” substitute “WRA-collected taxes to taxpayers”;
cy-gb	(a)   ym  mharagraff  (b),  yn  lle  “threthi  datganoledig  i  drethdalwyr  datganoledig” rhodder “threthi a gesglir gan ACC i drethdalwyr”;

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

en-gb	“(e)   providing information, advice and assistance relating to the visitor levy to principal councils.”
cy-gb	“(e)   darparu  gwybodaeth,  cyngor  a  chymorth  yn  ymwneud  â’r ardoll ymwelwyr i brif gynghorau.”

en-gb	23 After section 15(1) (general directions) insert—
cy-gb	23 Ar ôl adran 15(1) (cyfarwyddydau cyffredinol) mewnosoder—