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Pennu’r Cyfraddau Datgyfalafu ar gyfer Ailbrisiad yr Ardrethi Annomestig yn 2021
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Setting the Decapitalisation Rates for the Non‑Domestic Rates Revaluation 2021
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Cynhelir ailbrisiad o eiddo annomestig bob pum mlynedd, fel arfer. Roedd disgwyl i’r ailbrisiad nesaf fod yn 2022 ond penderfynodd Llywodraeth Cymru ddwyn yr ailbrisiad nesaf ymlaen i 2021.
Prif bwrpas yr ailbrisiad, a’r cam cysylltiedig o bennu’r lluosydd, yw addasu rhwymedigaeth eiddo o’i chymharu ag eraill yn sylfaen dreth yr ardrethi annomestig. Mae hyn yn sicrhau bod y rhwymedigaeth ardrethi wedi ei gwasgaru’n deg rhwng talwyr ardrethi a’i fod wedi’i seilio ar werthoedd rhent cyfredol.
Cynhaliwyd ymgynghoriad 12 wythnos i geisio barn ynghylch a ddylid rhagnodi cyfradd ddatgyfalafu mewn deddfwriaeth. , faint o gyfraddau y dylid eu pennu a sut y dylid cyfrifo’r gyfradd neu’r cyfraddau. Roedd yr ymgynghoriad yn berthnasol i Gymru yn unig.
Ynghlwm ceir dolen at grynodeb o’r ymatebion i’r ymgynghoriad yn amlinellu’r sylwadau a gyflwynwyd a’r camau nesaf:
Manylion cyswllt: Swydd: Cangen Polisi Trethi Lleol, Parc Cathays, Caerdydd, CF10 3NQ E-bost: LocalTaxationPolicy@gov.wales
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A revaluation of non-domestic properties usually takes place every five years. The next revaluation was due to take place in 2022 but the Welsh Government decided to bring forward the next revaluation to 2021.
The main purpose of revaluation, and the associated setting of the multiplier, is to adjust the liability of properties relative to others within the non-domestic rates (NDR) tax-base. This ensures the rates liability is spread fairly between ratepayers and is based on up-to-date rental values.
12 weeks consultation was carried out to seek views on whether a decapitalisation rate should be prescribed in legislation, how many rates should be prescribed and how the rate or rates should be calculated. The consultation applied to Wales only.
Please find attached a link to the consultation summary of responses outlining the views presented and next steps:
Contact details: Post: Local Taxation Policy Branch, Cathays Park, Cardiff, CF10 3NQ Email: LocalTaxationPolicy@gov.wales
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