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Cynllun Credydau Treth (Cymeradwyo Darparwyr Gofal Plant) (Cymru) (Diwygio) 2011

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(Nid yw'r nodyn hwn yn rhan o'r Cynllun)

Mae'r Cynllun hwn yn diwygio Cynllun Credydau Treth (Cymeradwyo Darparwyr Gofal Plant) (Cymru) 2007 (“Cynllun 2007”).

Mae Cynllun 2007 yn darparu ar gyfer cymeradwyo darparwyr gofal plant at ddibenion adran 12(5) o Ddeddf Credydau Treth 2002 (“y Ddeddf”). Gofal plant cymwys (fel y'i diffinnir yn erthygl 5 o Gynllun 2007) a ddarperir gan berson a gymeradwyir yn unol â Chynllun 2007 yw gofal a ddarperir gan berson o ddisgrifiad rhagnodedig at ddibenion adran 12(4) o'r Ddeddf. Mae Rheoliadau Credyd Treth Gwaith (Yr Hawl i'w Gael a'r Gyfradd Uchaf) 2002 (O.S. 2002/2005), a wnaed o dan adran 12(1) o'r Ddeddf, yn rhagnodi o dan ba amgylchiadau y gall hawl i gael credyd treth gwaith ar gyfer gofal a ddarperir gan berson a gymeradwyir yn unol â Chynllun 2007 godi.

Mae'r Cynllun hwn yn diwygio Cynllun 2007 i ddarparu, pan ddaw'r Cynllun hwn i rym, mai Gweinidogion Cymru fydd y corff cymeradwyo (drwy Arolygiaeth Gofal a Gwasanaethau Cymdeithasol Cymru) (erthygl 2).

Mae diwygiadau canlyniadol wedi eu gwneud i Gynllun 2007 gan erthyglau 3 i 8.

Mae erthygl 9 yn mewnosod darpariaeth arbed a darpariaeth drosiannol yng Nghynllun 2007 fel bod cymeradwyaethau sy'n ddilys yn union cyn i'r Cynllun hwn ddod i rym yn parhau i fod yn effeithiol o dan amgylchiadau rhagnodedig. Mae darpariaeth hefyd wedi ei gwneud i ymdrin â cheisiadau am gymeradwyaeth nad ydynt wedi eu cwblhau cyn 1 Ebrill 2011.

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