Mae Llywodraeth Cymru yn cydnabod bod rhai mathau o eiddo hunanddarpar wedi’u cyfyngu gan amodau cynllunio sy’n eu hatal rhag meddiannaeth barhaol fel prif breswylfa unigolyn. Mae Rheoliadau’r Dreth Gyngor (Eithriadau rhag Symiau Uwch) (Cymru) 2015 yn darparu eithriad rhag premiwm treth gyngor ar gyfer eiddo sydd wedi’i gyfyngu gan amod cynllunio sy’n atal meddiannaeth am gyfnod parhaus o 28 diwrnod o leiaf mewn unrhyw gyfnod o flwyddyn. Yng ngoleuni’r newidiadau yr ydym yn eu cyflwyno i’r meini prawf gosod, rwyf hefyd yn archwilio a oes angen diwygiadau pellach i’r rheoliadau hyn cyn i’r newidiadau gael effaith ymarferol.
The Welsh Government recognises that some self-catering properties are restricted by planning conditions preventing permanent occupation as someone’s main residence. The Council Tax (Exceptions to Higher Amounts) (Wales) Regulations 2015 provide for an exception from a council tax premium forproperties restricted by a planning condition preventing occupation for a continuous period of at least 28 days in any one‑year period. In light of the changes we are introducing to the letting criteria, I am also exploring whether further amendments to these regulations are necessary in advance of the changes taking practical effect.