WCVA Trustee news 15 May 2007 / 15 Mai 2007

Trustee Freedom of Information requests

Trustee disputes with the Charity Commission (CC) and between fellow trustees, often bring up issues under the Data Protection Act 1998 and Freedom of Information Act 2000. Under the latter, a matter was referred to the Information Commissioner (IC) by a former chair of trustees who requested the source and nature of the information which triggered action by the CC against the charity. The CC provided copies of relevant correspondence from both the complainant and the CC, but withheld a confidential letter from the source, citing section 41 (information provided in confidence), section 40 (personal data) and section 31 (law enforcement).

The IC found that section 41 was engaged, and that this exemption was of itself sufficient to warrant withholding the information. Additionally, he felt that under section 40 disclosure would be unfair and would contravene the first data protection principle. The IC did not proceed to a decision on section 31 of the Act, although he accepted that it may well have been relevant to the circumstances. This decision (Ref: FS50093053) clearly demonstrates that trustees cannot make speculative applications for information under the Act to unearth the identity of complainants.

CC News

The CC has published the spring edition of its on-line newsletter, Charity Commission News 26. Subjects covered include public benefit, charity mergers, registration rules, fundraising, Charitable Incorporated Organisations, and accounting and audit.

Charities Act 2007

In addition to those previously referenced in Trustee news, here are some more Charities Act 2006 provisions in effect from 27 February 2007:

  • Easing of publicity requirements for CC schemes.
  • Obligation to provide annual report (as well as annual accounts) to anyone who asks for it.
  • Expenditure no longer taken into account in determining whether an annual return has to be submitted to CC.
  • Failure to submit annual reports or returns to the CC is an offence.
  • Changes in restrictions on charity mortgages.
  • 'Connected persons' for the purpose of charity land transactions extended to include a business partner of a trustee or connected person; civil partner of a trustee; person living with a trustee as if a civil partner.

The CC has produced a very useful summary of updated operational guidance and publications that relate to the changes. The Office of the Third Sector's implementation plan outlines when the other parts of the Act are expected to come into force. Further CC information on the Act can be found here.

Disability at work

The Health and Safety Commission has signed a Joint DRC HSC statement on overarching principles of health and safety management and disability, with the Disability Rights Commission on the subject of disability at work.

Discrimination on grounds of religion or belief, and sexual orientation

Further parts of the Equality Act 2006 came into effect on 30 April 2007 which prohibits discrimination on the grounds of:

  • Religion or belief (including the lack of religion or belief) - Part 2, and
  • Sexual Orientation - Part 3,

in the provision of goods, facilities, services, education, the disposal and management of premises and in the exercise of public functions.

The Department of Communities and Local Government has published specific guidance on Part 2 and Part 3, which sets out the effect of the law and the exceptions, including those that cover charities and other organisations whose purposes are confined to assisting particular religious beliefs, or persons of a particular sexual orientation. There are also exceptions in relation to some public functions including education.

Discrimination on grounds of Philosophical Belief

An important amendment to the Employment Equality (Religion or Belief) Regulations 2003 took effect on 30 April 2007. Section 77 of the Equality Act 2006 amends the Regulations so as to replace the definition of 'religion or belief' (previously 'any religion, religious belief or similar philosophical belief') with 'any religion, or religious or philosophical belief'.

Despite the removal of the word ‘similar’ a debate in the House of Lords on the Regulations suggested that a philosophical belief should cover a ‘world view or life stance’. This interpretation appears wide enough to cover fundamental political beliefs, but this will need to be tested legally.

Age discrimination and job interviews

In Cunningham v BMS Sales, the Director of the Equality Tribunal in the Republic of Ireland published a decision on age discrimination likely to be relevant in the UK.

In the case, the complainant was asked questions about his age at an early stage of the interview process, including questions on the application form such as ‘living with parents/renting/mortgaged accommodation’, ‘number of children’, ‘age’ and ‘date of birth’. The complainant provided incorrect information, objecting the questions were ‘irrelevant and invasive’. He was not given the job, despite being suitable for it. The Equality Officer held that he had been discriminated against on grounds of his age, and awarded him 5,000 Euro.

New tax guidance for charities

HMRC has published revised Detailed Guidance Notes for charities, updated and re-titled to reflect the provisions introduced by the Finance Act 2006 concerning the treatment of: non-charitable expenditure - which will now reduce the amount of tax exemption on relievable expenditure by a corresponding amount, and transactions with substantial donors - where strict rules are now in place to prevent favourable transaction with donors who makes contributions to a charity over a certain threshold.

These are complex topics which were covered in the recent WCVA Charity Law Conference 2007. The relevant handouts will appear on the WCVA website shortly.

Charity tax statistics

HMRC produces a variety if interesting statistics relating to charitable donations and tax reliefs.

PAYE online

The new Guide to filing PAYE forms online and paying electronically has now been published. It replaces the Online Filing and Electronic Payment Handbook. It is intended to give employers, agents and payroll bureaux all the information that they need to file online and pay electronically. There is also information for software developers.

National Minimum Wage rates from 1 October 2007

Following the Budget announcements on 21 March 2007 the national minimum wage rates from 1 October 2007 are:

  • Main rate for adults aged 22 and over - £5.52.
  • Development rate for 18 - 21 year olds - £4.60.
  • Development rate for 16 -17 year olds - £3.40.

Maternity, Paternity and Adoption Pay rates

From 1 April 2007 the standard rate of Statutory Maternity, Paternity and Adoption Pay is increased to £112.75 per week, or 90% of average weekly earnings if that is less than £112.75. The new rate applies to any payment week starting on or after 1 April. The DTI has produced an on-line guide to the various increases and general rights under the new work and families legislation.

Human Rights guidance

The British Institute of Human Rights has issued a new report, The Human Rights Act - Changing Lives. This report is a particularly useful tool to any organisation that advocates for individuals, providing a user-friendly guide as to how the language of human rights can be employed to ensure fair and just treatment in a variety of circumstances. The Institute website also provides guidance on Human Rights in the context of healthcare, and the Third Sector.

Charitable giving report

HMRC has issued its Research Report 29 - Charitable Donations by Wealthy People which describes the findings of qualitative research among wealthy people on their views of charitable giving.

ACAS smoking guidance

The Health Act 2006 means that smoking in all enclosed public spaces and workplaces was outlawed from 2 April 2007 in Wales and 30 April in Northern Ireland, and will be outlawed from 1 July 2007 in England.

ACAS has produced a first-class Q&A sheet, Breaking the habit, for employers on how to stop staff smoking, containing answers to often encountered questions.

ACAS has also produced an updated general guide, Smoking at work.

Further ACAS guidance

ACAS has also updated the redundancy payments section of its Advisory booklet - Redundancy handling, and published a Self help guide - Producing a company handbook.

Companies Act 2006

More provisions of the Companies Act 2006 came into force on 6 April 2007 and these have been listed in previous editions of Trustee news. In October 2007 the next batch of provisions come into effect - these include:

  • Part 9 - exercise of members’ rights.
  • Part 10 - company’s directors, other than provisions relating to directors’ conflict of interest duties, directors’ residential addresses and underage and natural directors.
  • Part 11 - derivative claims and proceedings by members on behalf of the company.
  • Part 13 - resolutions and meetings of members, and, related to this, sections 485-488 of Part 16 audit.
  • Part 14 - control of political donations and expenditure.
  • Section 417 of Part 15 - contents of directors’ report: business review.
  • Part 29 - fraudulent trading.
  • Part 30 - protection of members against unfair prejudice.
  • Part 32 - company investigations: amendments.

Further information can be found on the DTI website.

Companies Act 2006 - Overview and Implementation Timetable

Now that a timetable for implementation of the Companies Act 2006 is known, companies need to start actively looking at how the Act will affect them. CMS Cameron McKenna LLP solicitors has published two useful guides:

  • An Overview of the whole Act, which highlights how the existing law will be changed and, in particular, the effect of the new provisions on directors’ duties and derivative actions.
  • An Implementation Timetable, which identifies when the most important sections will come into force (see above). It also includes links to other articles they have published about particular changes.

Social enterprise guide

The Centre for Charity Effectiveness has produced a useful guide for charities thinking of establishing a social enterprise. Charities thinking about social enterprise - "Is It a Good Idea?", provides straightforward guidance on considering the viability of a project including: understanding the market for a new product or service; assessing financial viability; and understanding legal implications of the new activities.

More social enterprise guidance

Social Enterprise magazine offers a number of specialist supplements on various aspects of social enterprise activity as well as up to the minute news on the sector.

Forth Sector has published A Business Planning Guide to Developing a Social Enterprise, for those thinking of launching a social enterprise. A short social enterprise marketing guide is also featured on the Forth Sector website

Village hall improvements

South West Network of Village Hall Advisers (a member of the ACRE network) has published The Impact of the Investment in Village Halls. This report provides evidence of how capital investment in village halls can increase economic activity in the community as a whole, and will be of use to those looking to make the argument for, or undertake capital improvements to, their own local community buildings.

Budget 2007

Here are some of the budget highlights relevant to the voluntary sector:

  • Corporation tax rate reduced to 28% from 2008-09.
  • Small companies rate increased to 20% (2007-08), 21% (2008-09), 2% 2009-10).
  • Income tax basic rate reduced to 20% from 2008-09.
  • Income tax starting rate abolished.
  • Employee’s Class 1 NI upper earnings limit to be aligned with higher rate tax threshold from 2008-09.
  • First year capital allowances for small businesses extended for one year.
  • Industrial buildings and agricultural buildings allowances to be phased out.
  • Accounting for VAT for non-business use of land and buildings reducing to ten years.
  • Pension personal term assurance abolished.
  • New environmental tax credit; a staged increases in landfill tax to £32 per tonne starting with an £8 increase with immediate effect, and a rise in the aggregates levy from £160 to £195.
  • Exemptions on non-domestic rates for empty commercial property reduced to six months for industrial premises and three months for shops and offices, with concessions for charities.
  • Reduction in VAT to 5% on modifications to homes to meet the needs of the elderly.
  • From 6 April 2007, for donations of over £1,000 the limit on benefits received by recognised donors increased from 2.5% to 5% of the donation, subject to an overriding limit of £500 (instead of present £250).

The full HM Treasury Budget Report and accompanying document can be found here, and a comprehensive analysis can be found on the Deloitte website.


Ceisiadau Rhyddid Gwybodaeth gan Ymddiriedolwyr

Mae anghydfodau rhwng ymddiriedolwyr a’r Comisiwn Elusennau (CE) a rhwng cyd-ymddiriedolwyr, yn aml yn codi materion dan Ddeddf Diogelu Data 1998 a Deddf Rhyddid Gwybodaeth 2000. Dan y gyntaf, cyfeiriwyd mater at y Comisiynydd Gwybodaeth (CG) gan gyn-gadeirydd ymddiriedolwyr a ofynnodd am ffynhonnell a natur y wybodaeth a roes gychwyn i gamau gan y CE yn erbyn yr elusen. Darparodd y CE gopïau o’r ohebiaeth berthnasol gan yr achwynydd a’r CE, ond cadwodd yn ôl llythyr cyfrinachol oddi wrth y ffynhonnell, gan nodi adran 41 (gwybodaeth a ddarparwyd yn gyfrinachol), adran 40 (data personol) ac adran 31 (gorfodi'r gyfraith).

Canfu'r CG bod adran 41 yn berthnasol, a bod yr eithriad hwn ynddo’i hun yn ddigon i warantu cadw’r wybodaeth yn ôl. Yn ogystal, teimlai, dan adran 40 y byddai datgelu’n annheg ac y byddai’n groes i egwyddor gyntaf diogelu data. Nid aeth y CG ymlaen i wneud penderfyniad ar adran 31 y Ddeddf, er y bu iddo dderbyn y gallai’n hawdd fod yn berthnasol i’r achos. Mae’r penderfyniad hwn (Cyf: FS50093053) yn dangos yn glir na all ymddiriedolwyr wneud ceisiadau mentrus am wybodaeth dan y Ddeddf i ganfod pwy yw achwynwyr.

Newyddion y Comisiwn Elusennau

Mae’r CE wedi cyhoeddi rhifyn y Gwanwyn o’i gylchlythyr ar-lein Charity Commission News 26. Mae’r pynciau yr ymdrinnir â hwy’n cynnwys budd cyhoeddus, uno elusennau, rheolau cofrestru, codi arian, Mudiadau Corfforedig Elusennol, a chyfrifo ac archwilio.

Deddf Elusennau 2007

Yn ychwanegol at y rhai y cyfeiriwyd atynt eisoes yn Trustee news, dyma fwy o ddarpariaethau Deddf Elusennau 2006 a ddaeth i rym o 27 Chwefror 2007:

  • Llacio gofynion cyhoeddusrwydd ar gyfer cynlluniau’r CE.
  • Dyletswydd i ddarparu adroddiad blynyddol (yn ogystal â chyfrifon blynyddol) i unrhyw un sy’n gofyn amdanynt.
  • Nid yw gwariant yn cael ei ystyried mwyach wrth benderfynu a oes angen cyflwyno datganiad blynyddol i’r CE.
  • Mae methu â chyflwyno adroddiadau neu ddatganiadau blynyddol i’r CE yn drosedd.
  • Newid i’r cyfyngiadau ar forgeisi i elusennau.
  • ‘Personau cysylltiedig’ i ddibenion trafodion tir elusennol wedi’u hymestyn i gynnwys partner busnes i ymddiriedolwr neu berson cysylltiedig; partner sifil i ymddiriedolwr; person yn byw gydag ymddiriedolwr fel pe bae’n bartner sifil.

Mae CE wedi cynhyrchu crynodeb defnyddiol iawn o ganllawiau gweithredol a chyhoeddiadau wedi'u diweddaru, sy’n ymwneud â’r newidiadau. Mae Cynllun gweithredu Swyddfa’r Trydydd Sector yn amlinellu pa bryd y disgwylir i rannau eraill o’r Ddeddf ddod i rym. Gellir gweld mwy o wybodaeth y CE am y Ddeddf yma.

Anabledd yn y gwaith

Mae’r Comisiwn iechyd a Diogelwch wedi llofnodi Datganiad DRC HSC ar y cyd ar egwyddorion cyffredinol rheoli iechyd a diogelwch ac anabledd gyda’r Comisiwn Hawliau Anabledd ar bwnc anabledd yn y gwaith.

Gwahaniaethu ar sail crefydd neu gred a thueddfryd rhywiol

Daeth rhannau pellach o’r Ddeddf Cydraddoldeb i rym ar 30 Ebrill 2007 sy’n gwahardd gwahaniaethu ar sail:

  • Crefydd neu gred (gan gynnwys diffyg crefydd neu gred) - Rhan 2, a
  • Thueddfryd Rhywiol - Rhan 3,

wrth ddarparu nwyddau, cyfleusterau a gwasanaethau, addysg, rheoli a gwaredu eiddo, ac arfer swyddogaethau cyhoeddus.

Mae’r Adran Cymunedau a Llywodraeth Leol wedi cyhoeddi arweiniad penodol ar Ran 2 a Rhan 3, sy’n nodi effaith y gyfraith a’r eithriadau, gan gynnwys y rhai sy’n berthnasol i elusennau a mudiadau eraill sydd â’u dibenion wedi’u cyfyngu i gynorthwyo credoau crefyddol penodol, neu bersonau o dueddfryd rhywiol penodol. Ceir eithriadau hefyd mewn perthynas â rhai swyddogaethau cyhoeddus gan gynnwys addysg.

Gwahaniaethu ar sail Cred Athronyddol

Daeth diwygiad pwysig i Reoliadau Cydraddoldeb Cyflogaeth (Crefydd neu Gred) 2003 i rym ar 30 Ebrill 2007. Mae Adran 77 Deddf Cydraddoldeb 2006 yn diwygio’r Reoliadau fel eu bod yn newid y diffiniad o ‘grefydd neu gred’ (gynt - 'unrhyw grefydd, cred grefyddol neu gred athronyddol debyg') gydag 'unrhyw grefydd neu gred grefyddol neu athronyddol'.

Er tynnir y gair ‘tebyg’ ymaith, fe wnaeth dadl yn Nhy’r Arglwyddi ar y rheoliadau awgrymu dylai cred athronyddol gynnwys "golwg ar y byd neu agwedd at fywyd". Mae’r dehongliad yma yn ymddangos yn ddigon eang i orchuddio credodau gwleidyddol sylfaenol, ond bydd angen rhoi prawf ar hyn yn gyfreithiol.

Gwahaniaethu ar sail oedran a chyfweliadau am swyddi

Yn Cunningham v BMS Sales, bu i Gyfarwyddwr y Tribiwnlys Cydraddoldeb yng Ngweriniaeth Iwerddon gyhoeddi penderfyniad ar wahaniaethu ar sail oedran sy'n debygol o fod yn berthnasol i'r DU.

Yn yr achos, gofynnwyd cwestiynau i’r achwynydd am ei oedran yn gynnar yn y broses gyfweld, gan gynnwys cwestiynau ar y ffurflen gais megis 'byw gyda rhieni/rhentu/llety dan forgais', 'nifer o blant', 'oedran' a 'dyddiad geni'. Darparodd yr achwynydd wybodaeth anghywir, gan wrthwynebu'r ffaith bod y cwestiynau'n "amherthnasol ac yn ymyrryd". Ni roddwyd y swydd iddo, er gwaethaf y ffaith ei fod yn addas ar ei chyfer. Penderfynodd y Swyddog Cydraddoldeb y gwahaniaethwyd yn ei erbyn ar sail ei oedran a dyfarnodd iddo 5,000 Ewro.

Canllawiau newydd ar dreth i elusennau

Mae Cyllid a Thollau EM wedi cyhoeddi Nodiadau Cyfarwyddyd Manwl diwygiedig ar gyfer elusennau, wedi’u diweddaru gyda theitl newydd i adlewyrchu'r darpariaethau a gyflwynwyd gan Ddeddf Cyllid 2006 ynghylch trin:

  • gwariant anelusennol - a fydd bellach yn gostwng maint yr eithriad rhag talu treth ar wariant lliniaradwy gan swm cyfatebol, a
  • thrafodion gyda rhodwyr sylweddol - lle mae rheolau llym bellach yn eu lle i atal trafodion ffafriol gyda rhoddwyr sy’n rhoi cyfraniadau i elusen dros drothwy penodol.

Mae’r rhain yn bynciau cymhleth yr ymdriniwyd â hwy yng Nghynhadledd ddiweddar WCVA 2007 ar Gyfraith Elusennau. Bydd y taflenni perthnasol yn ymddangos ar wefan WCVA cyn bo hir.

Ystadegau treth elusennau

Mae Cyllid a Thollau EM yn cynhyrchu amrywiaeth o ystadegau difyr yn ymwneud â rhoddion elusennol a gostyngiadau treth.

Talu Wrth Ennill ar-lein

Mae’r Arweiniad newydd i lenwi ffurflenni Talu Wrth Ennill ar-lein a thalu'n electronig bellach wedi’i gyhoeddi. Mae’n cymryd lle’r Llawlyfr Ffeilio Ar-lein a Thalu Electronig. Y bwriad yw rhoi i gyflogwyr, asiantau a swyddfeydd cyflogres yr holl wybodaeth y mae ei hangen arnynt i ffeilio ar-lein a thalu’n electronig. Ceir gwybodaeth hefyd ar gyfer datblygwyr meddalwedd.

Cyfraddau’r Isafswm Cyflog Cenedlaethol o 1 Hydref 2007

Yn dilyn cyhoeddiadau’r Gyllideb ar 21 Mawrth 2007 cyfraddau'r isafswm cyflog cenedlaethol o 1 Hydref 2007 yw:

  • Prif gyfradd ar gyfer oedolion 22 oed a throsodd - £5.52.
  • Cyfradd ddatblygu i bobl ifanc 18- 21 oed - £4.60.
  • Cyfradd ddatblygu i bobl ifanc 16-17 oed - £3.40.


Cyfraddau cyflog ar gyfer Mamolaeth, Tadolaeth a Mabwysiadu

O 1 Ebrill 2007, cynyddir cyfradd safonol Cyflog Statudol Mamolaeth, Tadolaeth a Mabwysiadu i £112.75 yr wythnos, neu 90% o gyfartaledd enillion wythnosol os yw hynny’n is na £112.75. Mae’r gyfradd newydd yn berthnasol i unrhyw wythnos dâl yn cychwyn ar neu ar ôl 1 Ebrill. Mae’r Adran Diwydiant a Masnach wedi cynhyrchu arweiniad ar-lein i’r gwahanol gyfraddau cynnydd a’r hawliau cyffredinol dan y ddeddfwriaeth gwaith a theuluoedd newydd.

Canllawiau ar Hawliau Dynol

Mae Sefydliad Hawliau Dynol Prydain wedi cyhoeddi adroddiad newydd, The Human Rights Act - Changing Lives. Mae’r adroddiad hwn yn ddefnyddiol i unrhyw fudiad sy’n eiriol ar ran unigolion, gan ddarparu arweiniad hawdd ei ddeall i ddefnyddwyr ynglyn â sut i ddefnyddio iaith hawliau dynol i sicrhau triniaeth deg a chyfiawn mewn amrywiaeth o amgylchiadau. Mae gwefan y Sefydliad hefyd yn darparu arweiniad ar Hawliau Dynol yng nghyd-destun gofal iechyd, a’r Trydydd Sector.

Adroddiad ar roi i elusennau

Mae Cyllid a Thollau EM wedi cyhoeddi ei Adroddiad Ymchwil 29 - Rhoddion Elusennol gan Bobl Gyfoethog sy’n disgrifio canfyddiadau ymchwil ansoddol ymysg pobl gyfoethog ynghylch eu barn am roi i elusennau.

Canllawiau ACAS ar ysmygu

Mae Deddf Iechyd 2006 yn golygu bod ysmygu mewn pob man cyhoeddus a man gwaith wedi’i wahardd o 2 Ebrill 2007 yng Nghymru ac o 30 Ebrill yng Ngogledd Iwerddon a bydd yn cael ei wahardd yn Lloegr o 1 Gorffennaf 2007.

Mae ACAS wedi cynhyrchu taflen gwestiwn ac ateb ragorol, Breaking the habit ar gyfer cyflogwyr ar sut i atal staff rhag ysmygu yn cynnwys atebion i gwestiynau a geir yn aml.

Mae ACAS hefyd wedi cynhyrchu arweiniad cyffredinol wedi'i ddiweddaru, Smoking at work.

Arweiniad pellach gan ACAS

Mae ACAS hefyd wedi gwneud y canlynol:

Deddf Cwmnïau 2006

Daeth mwy o ddarpariaethau Deddf Cwmnïau 2006 i rym ar 6 Ebrill 2007 a rhestrwyd y rhain mewn rhifynnau blaenorol o newyddion Ymddiriedolwyr. Ym mis Hydref 2007 daw’r swp nesaf o ddarpariaethau i rym - mae’r rhain yn cynnwys:

  • Rhan 9 - ymarfer hawliau aelodau.
  • Rhan 10 - cyfarwyddwyr cwmnïau, ac eithrio darpariaethau’n ymwneud â dyletswyddau cyfarwyddwyr o ran gwrthdaro rhwng buddiannau, cyfeiriadau preswyl cyfarwyddwyr a chyfarwyddwyr dan oed a naturiol.
  • Rhan 11 - hawliadau ac achosion tarddiadol gan aelodau ar ran y cwmni.
  • Rhan 13 - penderfyniadau a chyfarfodydd aelodau ac, yn gysylltiedig â hyn, adrannau 485-488 Rhan 16, archwilio.
  • Rhan 14 - rheoli rhoddion a gwariant gwleidyddol.
  • Adran 417, Rhan 15 - cynnwys adroddiadau cyfarwyddwyr: adolygiad busnes.
  • Rhan 29 - masnachu twyllodrus.
  • Rhan 30 - amddiffyn aelodau yn erbyn rhagfarn annheg.
  • Rhan 32 - ymchwiliadau cwmnïau: newidiadau.

Gellir cael mwy o wybodaeth ar wefan yr adran Diwydiant a Masnach.

Deddf Cwmnïau 2006 - Golwg Gyffredinol ac Amserlen Gweithredu

Gan fod amserlen ar gyfer gweithredu Deddf Cwmnïau 2006 bellach yn hysbys, mae angen i gwmnïau ddechrau edrych ar sut y bydd y Ddeddf yn effeithio arnynt. Mae’r cyfreithwyr CMS Cameron McKenna LLP wedi cyhoeddi dau arweiniad defnyddiol:

  • Golwg gyffredinol ar y Ddeddf gyfan, sy’n tynnu sylw at sut y bydd y gyfraith bresennol cael ei newid ac, yn benodol, effaith y darpariaethau newydd ar ddyletswyddau a chamau tarddiadol cyfarwyddwyr.
  • Amserlen Weithredu sy’n nodi pa bryd y bydd yr adrannau pwysicaf yn dod i rym (gweler uchod). Mae hefyd yn cynnwys dolenni at erthyglau eraill a gyhoeddwyd ganddynt ynghylch newidiadau penodol.

Arweiniad ar fentrau cymdeithasol

Mae’r Ganolfan Effeithlonrwydd Elusennau wedi cynhyrchu arweiniad defnyddiol ar gyfer elusennau sy’n ystyried menter gymdeithasol. Mae Charities thinking about social enterprise - "Is It a Good Idea?", yn darparu arweiniad syml ar ystyried hyfywedd prosiect, gan gynnwys:

  • deall y farchnad ar gyfer cynnyrch neu wasanaeth newydd,
  • asesu hyfywedd ariannol, a
  • deall goblygiadau cyfreithiol y gweithgareddau newydd.

Mwy o arweiniad ar fenter gymdeithasol

Mae Social Enterprise magazine yn cynnig nifer o atodiadau arbenigol ar wahanol agweddau ar weithgaredd menter gymdeithasol yn ogystal â’r newyddion diweddaraf am y sector.

Mae Forth Sector wedi cyhoeddi A Business Planning Guide to Developing a Social Enterprise ar gyfer y rhai hynny sy’n ystyried lansio menter gymdeithasol. Cynhwysir hefyd arweiniad byr ar farchnata menter gymdeithasol ar wefan Forth Sector

Gwelliannau i Neuaddau Pentref

Mae Rhwydwaith De Orllewin Lloegr o Gynghorwyr Neuaddau Pentref (aelod o rwydwaith ACRE) wedi cyhoeddi The Impact of the Investment in Village Halls. Mae’r adroddiad hwn yn darparu tystiolaeth ar sut y gall buddsoddiad cyfalaf mewn neuaddau pentref gynyddu gweithgaredd economaidd yn y gymuned drwyddi draw, a bydd yn ddefnyddiol ar gyfer y rhai sy’n gobeithio llunio dadl ar gyfer, neu ymgymryd â gwelliannau i’w hadeiladau cymunedol lleol eu hunain.

Cyllideb 2007

Dyma rai o brif elfennau’r gyllideb sy’n berthnasol i’r sector gwirfoddol:

  • Cyfradd treth gorfforaeth wedi’i gostwng i 28% o 2008-09.
  • Cyfradd cwmnïau bach wedi cynyddu i 20% (2007-08), 21% (2008-09), 2% 2009-10).
  • Cyfradd sylfaenol treth incwm wedi’i gostwng i 20% o 2008-09.
  • Dileu cyfradd gychwynnol Treth Incwm.
  • Terfyn enillion uchaf Cyflogeion Yswiriant Gwladol Dosbarth 1 i’w gysoni â’r trothwy treth cyfradd uchaf o 2008-09.
  • Lwfansau cyfalaf blwyddyn gyntaf i fusnesau bach wedi’u hymestyn am flwyddyn.
  • Lwfansau ar gyfer adeiladau diwydiannol ac adeiladau amaethyddol i’w diddymu’n raddol.
  • Rhoi cyfrif am DAW ar ddefnyddio tir neu adeiladau heb fod at ddibenion busnes yn gostwng i ddeng mlynedd.
  • Dileu aswiriant cyfnod personol ar bensiynau.
  • Credyd treth amgylcheddol newydd; cynnydd fesul cam yn y dreth tirlenwi i £32 y dunnell gan ddechrau gyda chynnydd o £8 ar unwaith, a chynnydd yn yr ardoll agregau o £160 i £195.
  • Eithriadau ar drethi annomestig ar gyfer eiddo masnachol gwag i’w gostwng i chwe mis ar gyfer adeiladau diwydiannol a thri mis ar gyfer siopau a swyddfeydd, gyda chonsesiynau ar gyfer elusennau.
  • Gostwng TAW i 5% ar addasiadau i gartrefi i gwrdd ag anghenion yr henoed.
  • O 6 Ebrill 2007, ar gyfer rhoddion o dros £1,000, y terfyn ar fuddion a dderbynnir gan roddwyr cydnabyddedig yn codi o 2.5% i 5% o’r rhodd, yn ddarostyngedig i uchafswm o £500 (yn lle’r £250 presennol).

Gellir gweld Adroddiad Cyllideb llawn Trysorlys EM a dogfen gysylltiedig yma a gellir gweld dadansoddiad cynhwysfawr ar wefan Deloitte.