WCVA Trustee news 20 April 2007 / 20 Ebrill 2007
Charities Act 2006 implementation
Trustee news (02/07) gave advance notice of the first tranche of changes to be implemented under the Charities Act 2006. These came into effect on 27 February. The Charity Commission (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, and the autumn 2006 edition of the CC newsletter, Charity Commission News, provides details of the main provisions of the Act which received Royal Assent in November 2006. Further CC information on the Act can be found here. Detailed information on some of the key changes is set out below.
New charity registration threshold
From 23 April 2007 charities will only have to be registered with the CC if their annual income is over £5,000 (previously (£1000). The new threshold is introduced by regulations made under the Charities Act 2006, which also do away with the previous requirement for small charities to register that use or occupation of land, or hold permanent endowment. Charities that currently don’t have to register because they are excepted by law aren’t affected.
Specific guidance can be found here, and there is also general information on Registering a Charity.
Trustee Indemnity Insurance
As of the 27 February 2007 The power t purchase Trustee indemnity insurance (TII) is now implied into any governing document by section 73F the Charities Act 1993 (as inserted by Charities Act 2006, s.39). TII provides cover that indemnifies charity trustees for liability incurred when innocently or negligently acting in breach of their duties as trustees, otherwise trustees may be in breach of trust and personally liable to make good any loss to the charity or a third party.
TII can now be purchased where the trustees believe it is in the best interests of the charity and there is no express prohibition against purchase in the governing document. Specific CC consent will have to be obtained where such a prohibition exists. The new powers permit the purchase of TII subject to certain requirements and restrictions:
· The decision to purchase must be in the best interests of the charity - that is giving a clear advantage to the charity - and the decisions should be properly minuted to support this.
· The decision is subject to the ‘duty of care’ under the Trustee Act 2000, s.1(1) which effectively requires the trustees to exercise reasonable skill and care, utilise any specialist knowledge and experience they may have, and take advice where necessary.
· The policy cover can only extend to certain types of liability.
· There should be a suitable limitation clause in the policy documents to reflect the statutory restrictions.
These rules apply even where a trustee purchases TII out of his or her own pocket, and wishes to claim a refund from the charity as a legitimate expense - the money can’t be refunded unless there is a specific authority in place. Detailed information can be obtained from the relevant CC Operational guidance (OG100)
Charities Act 2006 regional events
The Office of the Third Sector and the CC are jointly running a series of free regional events to raise awareness of the Charities Act 2006 and its implementation. The events will cover the implications of the Act, the timeline for key implementation activities, how the sector can get involved in the implementation process, and where to go for further information and advice:
. 16 May - London
. 23 May - Leeds
. 24 May - Newcastle
. 5 June - Manchester
. 6 June - Birmingham
. 13 June - Southampton
. 14 June - Cambridge
. 19 June - Bristol
. 20 June - Cardiff
WCVA has been advised that a Welsh language translation of the Act’s plain language guide should be available for the Cardiff event on 20 June. Places are limited. You can get further information and register to here. Queries can be addressed to charitiesact@coi.gsi.gov.uk or 020 7261 8400.
Campaigning and Political Activities
In 2004 the Charity Commission published revised guidance, Campaigning and Political Activities by Charities (CC9), on the legal and regulatory framework for charities that wished to engage in these activities. The guidance relaxed the previous restrictions and sought to emphasize the freedoms and flexibilities available to charities in this area of their work.
In response to feedback received on the guidance, and as a supplement to it, the CC has set out some answers to questions charities have asked about their campaigning and political activities - this is particularly pertinent in view of the forthcoming Assembly elections.
CC Faith and Social Cohesion Unit
The CC is to establish a Faith and Social Cohesion Unit that will provide support and advice to faith groups through outreach work, capacity building and training, publications and guidance. Funded by the Department of Communities and Local Government, it aims to improve both the CC's and society's understanding of faith charities, and assist them to improve their standards of governance and accountability, thereby increasing their effectiveness. The Unit will initially work primarily with Muslim charities and communities; work with other faith communities will follow at a later stage.
Fundraising
The CC and the Fundraising Standards Board have agreed a Memorandum of Understanding in relation to charitable fundraising in England and Wales. The memorandum sets out how the two organisations have agreed to work together on the self-regulation of fundraising.
Gender and Disability equality duties
Two major duties have been placed on public authorities which will have implications for voluntary sector organisations delivering functions on behalf of a public authority, or delivering public services under contract:
· Disability Equality Duty - came into force on 4 December 2006. It places a positive duty on all public bodies to pay due regard to actively promoting disability equality, including the production of a Disability Equality Scheme developed with the involvement of disabled people. A huge range of information on the Duty is available for public bodies, including guidance on undertaking disability equality impact assessments, and guidance on building disability equality into procurement.
· Gender Equality Duty - came into force on 6 April 2007. The Equality Act 2006 places a statutory duty on all public authorities to eliminate unlawful discrimination and harassment and to promote equality of opportunity between men and women. Once again there is an obligation to publish a Gender Equality Scheme. The EOC website contains a draft Code of Practice, and the Sex Discrimination Act 1975 (Public Authorities)(Statutory Duties) Order 2006 lists the bodies covered by the duty.
The definition of "public authority" is wide and includes any employer which has functions of a public nature. This includes private sector employers or voluntary organisations if they are carrying out functions on behalf of a public authority (this is fairly rare). In certain circumstances a private contractor may also be deemed to be providing a service of a public nature and is therefore bound by the general duty to promote disability and gender equality, but not the specific duty to produce a scheme. The public authority which is contracting out the services will then have to ensure that it has due regard to the equality duties in the procurement process, and ensure that the contractor discharges the duty throughout the contract.
Mixed trading activities
Due to a recent Court decision, HM Revenue and Customs can no longer disregard mixed charitable and non-charitable trades carried on by the same charity - they now have to treat it as a single trade. The previous regime permitted mixed trades as long as the non-charitable element did not exceed certain limits. For example, a charity benefiting people in Africa might sell fair trade goods in a catalogue through which it also sold Christmas cards. The former primary purpose, the latter commercial.
New rules have been introduced in the Finance Act 2006 that result in a separation of trade for tax purposes, with the trade being split into:
· a trade which is exercised in the course of carrying out a primary purpose of the charity, and
· a non-primary purpose trade which is not carried on by beneficiaries of the charity.
Tax relief for charities will be available for the primary purpose trade and any non-primary purpose trade which is carried on by the beneficiaries. From now on separate accoutring records must be kept for the primary purpose and non-primary purpose elements of a mixed trade. Failing which tax relief will be lost on the profits of the whole trade, unless covered by the charity’s annual small trading exemption under section 46 Finance Act 2000 of up to 25% of incoming resources or £50,000 - whichever is the lower. It would appear that the new rules do not apply to trades that are ancillary to the primary purposes of the charity, for example a museum shop. Such trades should still be tax exempt as part of the charity’s primary purposes. HMRC guidance can be found here and here.
VAT small business flat rate scheme
The flat rate scheme is designed to help small businesses by taking some of the work out of recording VAT sales and purchases. Those who use the scheme apply a single percentage to their turnover in a VAT period and the resulting figure is their VAT liability. HMRC has issues a revised Notice 733 on the flat-rate scheme for small businesses. Of possible interest to charities are a new paragraph about leaving the scheme on deregistering (paragraph 12.4), and a new section on claiming input tax outside the scheme on the purchase of capital expenditure goods that cost £2,000 or more (section 15).
VAT registration
VAT and construction
As of 21 March 2007 Budget changes mean that charities that obtained zero-rating for new buildings or construction services under Extra Statutory Concession (ESC) 3.29 would no longer be liable for any VAT charge when there is a ‘change of use’ of the building within ten years of the zero rate having been obtained, providing that the "change of use" was not anticipated at the time that the zero-rate was obtained. This is an important change and may allow some charities to seek a refund for any clawback that may have been applied to them in these circumstances. Full details can be found in the HMRC Brief 29/07.
Tax and National Insurance changes
From 6 April 2007 the basic personal allowance will go up from £5,035 to £5,225, and the starting point for national insurance contributions from £97 to £100 per week. The upper limit for employees' NIC will go up from £645 to £670 per week. There will be no changes in income tax or national insurance rates.
The lower earnings limit (the lowest level of earnings that can count towards entitlement to contributory benefits such as maternity, paternity and adoption pay and statutory redundancy pay) will go up from £84 to £87 per week. Full details can be found in the tax and national insurance rates and thresholds for 2006/07 and 2007/08.
Increase in Gift aid benefits
For gift aid donations of £1000 or more made by individuals to a charity or registered community amateur sports club on or after 6 April 2007, the maximum value of the benefit the donor can receive is increased from 2.5% to 5% of the donation, with the maximum value increased from £250 to £500. The value of benefits that can be provided to individuals who donate less than £1000 remains 25% if the donation is £100 or less, and 2.5% if the donation is more than £100 but less than £1000.
For gift aid donations by corporate donors in accounting periods ending on or after 6 April 2007, the maximum value of benefits they can receive is increased from 2.5% to 5%, with the maximum value increased from £250 to £500.
Gift Aid and rights of access to charity property
Donations to charity may qualify for Gift Aid, providing the donor receives no more than minimal benefits in consequence of a donation. However, from 6 April 2006 there is a relaxation to the benefit rules for charities which allow visitors access to view charity property in consequence of a donation. Providing certain conditions are met, the value of that benefit may be disregarded and the donation may qualify for Gift Aid. Either:
· a donation is made and in return the charity grants a right of admission to the donor, or the donor and his family, for a period of at least a year, at the same times at which the general public can obtain admission, or
· a donation is made of at least 10% more than the cost of admission to the general public and in return the charity grants an equivalent right of admission to the donor, or the donor and his family.
The right of admission to view charity property must not be made conditional upon the donor making a Gift Aid declaration. See section 3.48 of the HMRC’s detailed Gift Aid guidance. NB. this guidance provides wider detailed information on a variety of situations that may involve use of the Gift Aid scheme (e.g. church collections; charity auctions; etc).
Employment changes
A number of significant employment changes come into force in April 2007:
(1) Flexible working arrangements for carers of adults - came into force on 6 April 2007, extending the right of employees caring for adults to request flexible working (previously only available for carers of children). Carers UK has launched a free Employers Information Pack on flexible working.
(2) Enhanced maternity and adoption rights - came into force on 1 April 07 and apply where the expected week of childbirth or the date of adoption is on or after 1 April 2007. The main changes are:
· Paid statutory maternity and adoption pay is extended to 39 weeks.
· Additional Maternity Leave (AML) of 26 weeks is now available to all employees, regardless of length of service, but must follow immediately on from Ordinary Maternity Leave (OML) of 26 weeks.
· A woman can work up to 10 days' during her maternity leave without losing any Statutory Maternity Pay. The employer and employee should agree on payment for time worked.
· A woman must give at least eight weeks notice before returning early from OML or AML.
ACAS has produced guidance on these changes.
(3) Statutory pay increases - came into force on 1 April 2007 raising the flat rates for Statutory Maternity, Paternity and Adoption pay, and Maternity Allowance to £112.75 per week (or 90% of average weekly earnings if less).
(4) Equality Act (Sexual Orientation) Regulations 2007 - are expected to come into force on 30 April 2007 and prohibit discrimination and harassment on the basis of sexual orientation in the provision of goods, services, facilities, education and premises. They do not prevent charities set up for people of a specific sexual orientation to provide services only to that group, or religious organisations discriminating in faith based activities. The Regulations can be seen here.
Gweithredu Deddf Elusennau 2006
Roedd rhifyn 02/07 o’r Trustee News yn rhoi rhagrybudd o’r gyfres gyntaf o newidiadau sydd i’w gweithredu o dan Ddeddf Elusennau 2006. Daeth y rhain i rym ar 27 Chwefror. Mae’r Comisiwn Elusennau wedi cynhyrchu crynodeb defnyddiol iawn o’r canllawiau a’r cyhoeddiadau diweddaraf ar weithredu’r newidiadau hyn.
Mae cynllun gweithredu Swyddfa’r Trydydd Sector yn nodi pryd y disgwylir i rannau eraill o’r Ddeddf ddod i rym, ac mae rhifyn Hydref 2006 o gylchlythyr y Comisiwn Elusennau, Newyddion y Comisiwn Elusennau, yn rhoi manylion am brif ddarpariaethau’r Ddeddf, a dderbyniodd y Cydsyniad Brenhinol ym mis Tachwedd 2006. Mae gwybodaeth bellach am y Ddeddf gan y Comisiwn Elusennau ar gael yma. Rhoddir gwybodaeth fanwl am rai o’r newidiadau allweddol isod.
Trothwy newydd ar gyfer cofrestru elusennau
O’r 23 Ebrill 2007 ymlaen, bydd angen i elusennau gofrestru gyda’r Comisiwn Elusennau ond os yw eu hincwm blynyddol yn fwy na £5,000 (£1,000 o’r blaen). Cyflwynir y trothwy newydd o dan reoliadau a wnaed o dan Ddeddf Elusennau 2006, sydd hefyd yn dileu’r gofyniad blaenorol i elusennau bach gofrestru os ydynt yn defnyddio neu’n meddiannu tir, neu’n meddu ar waddol parhaol. Ni fydd elusennau nad oes raid iddynt gofrestru ar hyn o bryd, oherwydd eu bod wedi eu heithrio o dan y gyfraith, yn cael eu heffeithio.
Mae canllawiau penodol ar gael yma, a cheir hefyd wybodaeth gyffredinol yn Cofrestru Elusen.
Yswiriant Indemniad ar gyfer Ymddiriedolwyr
O’r 27 Chwefror 2007 ymlaen, mae’r pwer i brynu yswiriant indemniad ar gyfer Ymddiriedolwyr (YIY) ymhlyg bellach ym mhob dogfen lywodraethu o dan adran 73F Deddf Elusennau 1993 (fel a fewnosodwyd gan Ddeddf Elusennau 2006, a.39). Mae YIY yn yswirio ymddiriedolwyr elusennau yn erbyn atebolrwydd os ydynt, yn esgeulus neu’n ddiarwybod iddynt, yn euog o dor-dyletswydd fel ymddiriedolwyr, neu byddent fel arall yn euog o dor-ymddiriedaeth ac yn bersonol atebol am wneud iawn am unrhyw golled i’r elusen neu i drydydd parti.
Gellir yn awr prynu YIY lle mae’r ymddiriedolwyr yn credu y byddai hyn er lles yr elusen ac nid oes unrhyw waharddiad amlwg yn erbyn prynu yn y ddogfen lywodraethu. Bydd angen cael caniatâd penodol gan y Comisiwn Elusennau lle mae gwaharddiad o’r fath yn bodoli. Mae’r pwerau newydd yn caniatáu prynu YIY yn amodol i rai gofynion a chyfyngiadau:
· Rhaid i’r penderfyniad i brynu fod er lles yr elusen - hynny yw, yn rhoi mantais glir i’r elusen - a dylid cofnodi’r penderfyniad yn briodol i gefnogi hyn.
· Mae’r penderfyniad yn amodol i’r ‘dyletswydd gofal’ o dan Ddeddf Ymddiriedolwyr 2000, a.1(1) sy’n gofyn i ymddiriedolwyr ymarfer sgil a gofal rhesymol, defnyddio unrhyw wybodaeth a phrofiad arbenigol sydd ganddynt, a gofyn am gyngor lle bo angen
· Gall y polisi ond yswirio yn erbyn rhai mathau o atebolrwydd.
· Dylai’r dogfennau polisi gynnwys cymal cyfyngu addas i adlewyrchu’r cyfyngiadau statudol.
Mae’r rheolau hyn yn berthnasol hyd yn oed lle mae ymddiriedolwr yn prynu a thalu am YIY o’i boced ei hun, ac yn hawlio ad-daliad gan yr elusen fel traul gyfreithlon - ni ellir ad-dalu’r arian oni bai fod awdurdod penodol wedi’i roi. Gellir cael gwybodaeth fanwl gan y Comisiwn Elusennau perthnasol yn Canllawiau gweithredu (OG100)
Digwyddiadau rhanbarthol Deddf Elusennau 2006
Mae Swyddfa’r Trydydd Sector a’r Comisiwn Elusennau yn cyd-gynnal cyfres o ddigwyddiadau rhanbarthol rhad ac am ddim i godi ymwybyddiaeth o Ddeddf Elusennau 2006 a’i gweithrediad. Bydd y digwyddiadau’n trafod goblygiadau’r Ddeddf, yr amserlen ar gyfer camau gweithredu allweddol, sut y gall y sector gyfrannu at y broses weithredu, a lle i fynd am wybodaeth a chyngor pellach:
. 16 Mai - Llundain
. 23 Mai - Leeds
. 24 Mai - Newcastle
. 5 Mehefin - Manceinion
. 6 Mehefin - Birmingham
. 13 Mehefin - Southampton
. 14 Mehefin - Caergrawnt
. 19 Mehefin - Bryste
. 20 Mehefin - Caerdydd
Mae’r WVCA wedi cael gwybod y bydd cyfieithiad Cymraeg o ganllawiau iaith syml y Ddeddf ar gael erbyn digwyddiad Caerdydd ar 20 Mehefin. Mae lle yn brin. Mae mwy o wybodaeth, a manylion cofrestru, ar gael yma. Os oes gennych unrhyw gwestiwn, e-bostiwch charitiesact@coi.gsi.gov.uk neu ffoniwch 020 7261 8400.
Ymgyrchu a Gweithgareddau Gwleidyddol
Yn 2004, cyhoeddodd y Comisiwn Elusennau ganllawiau diwygiedig, Ymgyrchu a Gweithgareddau Gwleidyddol gan Elusennau (CC9), ar y fframwaith cyfreithiol a rheoleiddio y dylai elusennau ei ddilyn os am gymryd rhan yn y gweithgareddau hyn. Mae’r canllawiau yn llacio’r cyfyngiadau blaenorol ac yn pwysleisio bod gan elusennau fwy o ryddid a hyblygrwydd yn y maes gwaith hwn bellach.
Mewn ymateb i adborth ar y canllawiau, ac fel atodiad iddynt, mae’r Comisiwn Elusennau wedi paratoi rhai atebion i gwestiynau a ofynnwyd gan elusennau am eu gweithgareddau ymgyrchu a gwleidyddol - mae hyn yn arbennig o berthnasol o gofio y cynhelir etholiadau’r Cynulliad cyn bo hir.
Uned Ffydd a Chydlyniant Cymdeithasol y Comisiwn Elusennau
Mae’r Comisiwn Elusennau’n bwriadu sefydlu Uned Ffydd a Chydlyniant Cymdeithasol i roi cefnogaeth a chyngor i grwpiau ffydd drwy waith allgymorth, meithrin gallu a hyfforddiant, cyhoeddiadau a chanllawiau. Wedi’i hariannu gan yr Adran Cymunedau a Llywodraeth Leol, bydd yr Uned yn ceisio gwella dealltwriaeth y Comisiwn a chymdeithas o elusennau ffydd, ac yn eu helpu i wella eu safonau llywodraeth ac atebolrwydd, gan felly eu gwneud yn fwy effeithiol. I ddechrau, bydd yr Uned yn gweithio’n bennaf gydag elusennau a chymunedau Mwslemaidd; bydd eu gwaith gyda chymunedau ffydd eraill yn dilyn nes ymlaen.
Codi arian
Mae’r Comisiwn Elusennau a’r Bwrdd Safonau Codi Arian wedi cytuno ar Memorandwm Dealltwriaeth yng nghyswllt codi arian elusennol yng Nghymru a Lloegr. Mae’r Memorandwm yn egluro sut y mae’r ddau gorff wedi cytuno i weithio gyda’i gilydd i hunan-reoleiddio’r gwaith o godi arian.
Dyletswyddau Cydraddoldeb i Bobl Anabl a Rhwng y Rhywiau
Mae gan awdurdodau cyhoeddus ddau ddyletswydd newydd a fydd â goblygiadau i fudiadau gwirfoddol sy’n gweithio ar ran awdurdod cyhoeddus, neu’n darparu gwasanaethau i’r cyhoedd drwy gontract:
· Dyletswydd Cydraddoldeb i Bobl Anabl - a ddaeth i rym ar 4 Rhagfyr 2006. Mae’n rhoi dyletswydd cadarnhaol ar bob corff cyhoeddus i roi sylw priodol i hyrwyddo cydraddoldeb i bobl anabl yn weithredol, gan gynnwys drwy gynhyrchu Cynllun Cydraddoldeb i Bobl Anabl ac annog pobl anabl i gyfrannu at ei ddatblygiad. Mae ystod helaeth o wybodaeth am y Dyletswydd ar gael i gyrff cyhoeddus, gan gynnwys canllawiau ar asesu effaith [polisïau a chynlluniau] ar gydraddoldeb i bobl anabl, a chanllawiau ar wreiddio cydraddoldeb i bobl anabl o fewn y broses gaffael.
· Dyletswydd Cydraddoldeb Rhwng y Rhywiau - a ddaeth i rym ar 6 Ebrill 2007. Mae Deddf Cydraddoldeb 2006 yn rhoi dyletswydd statudol ar bob awdurdod cyhoeddus i ddileu gwahaniaethu a harasio anghyfreithlon a hybu cyfle cyfartal rhwng dynion a merched. Unwaith eto, rhaid cyhoeddi Cynllun Cydraddoldeb Rhwng y Rhywiau. Mae gwefan y Comisiwn Cyfle Cyfartal yn cynnwys Cod Ymarfer Drafft, ac mae Gorchymyn Deddf Gwahaniaethau ar Sail Rhyw 1975 (Awdurdodau Cyhoeddus) (Dyletswyddau Statudol) 2006 yn rhestru’r cyrff sy’n gorfod cydymffurfio â’r dyletswydd.
Mae’r diffiniad o ‘awdurdod cyhoeddus’ yn eang ac yn cynnwys unrhyw gyflogwr sydd â swyddogaeth gyhoeddus ei natur. Mae hyn yn cynnwys cyflogwyr yn y sector preifat neu fudiadau gwirfoddol os ydynt yn cyflawni swyddogaeth ar ran awdurdod cyhoeddus (sy’n eithaf prin). Mewn rhai amgylchiadau, efallai yr ystyrir bod contractwr preifat hefyd yn darparu gwasanaeth cyhoeddus ei natur ac, felly, yn gorfod cydymffurfio â’r dyletswydd cyffredinol i hybu cydraddoldeb i bobl anabl a rhwng y rhywiau, ond nid y dyletswydd penodol i gynhyrchu cynllun. Bydd yr awdurdod cyhoeddus sy’n contractio’r gwasanaethau allan yna’n gorfod sicrhau ei fod yn rhoi sylw priodol i’r dyletswyddau cydraddoldeb yn y broses gaffael, a bod y contractwr yn cyflawni’r dyletswydd drwy gydol y contract.
Gweithgareddau masnachu cymysg
Ar ôl penderfyniad diweddar yn y Llys, ni chaiff Cyllid a Thollau EM mwyach ddiystyru masnachu elusennol a di-elusennol cymysg a gyflawnir gan yr un elusen - rhaid iddynt ei drin fel un fasnach o hyn ymlaen. O dan y trefniadau blaenorol, roedd masnachu cymysg yn cael ei ganiatáu os oedd yr elfen ddi-elusennol yn cadw o fewn cyfyngiadau neilltuol. Er enghraifft, efallai fod elusen yn gweithio dros bobl yn Affrica yn gwerthu nwyddau masnach deg drwy gatalog a oedd hefyd yn cynnwys cardiau Nadolig. Roedd y pwrpas cyntaf yn elusennol, yr ail yn fasnachol.
Cyflwynwyd rheolau newydd o dan Ddeddf Cyllid 2006 sydd wedi gwahanu gweithgareddau masnachu i bwrpas treth, gyda’r masnachu’n cael ei rannu fel hyn:
· Yn fasnach sy’n cael ei chyflawni fel rhan o brif bwrpas yr elusen, ac
· Yn fasnach ar wahân i’r prif bwrpas nad yw’n cael ei pharhau gan fuddiolwyr yr elusen.
Bydd ad-daliad treth ar gael i elusennau ar gyfer masnach prif bwrpas ac unrhyw fasnach ar wahân i’r prif bwrpas sy’n cael ei pharhau gan y buddiolwyr. O hyn ymlaen, rhaid cadw cofnodion cyfrifon ar wahân ar gyfer elfennau prif bwrpas, ac elfennau ar wahân i’r prif bwrpas, o fasnach gymysg. Os na wneir hyn, bydd yr ad-daliad treth yn cael ei golli ar elw’r fasnach gyfan, oni bai ei bod wedi’i heithrio o dan fân fasnachu blynyddol yr elusen o dan adran 46 Deddf Cyllid 2000 o 25% o’r adnoddau sy’n dod i mewn, neu £50,000 - pa un bynnag sydd leiaf. Ymddengys nad yw’r rheolau newydd yn berthnasol i fasnachu sy’n atodol i brif bwrpas yr elusen, er enghraifft siop amgueddfa. Bydd y masnachu hwn dal wedi’i eithrio o dalu treth fel rhan o brif bwrpas yr elusen. Mae canllawiau gan Gyllid a Thollau EM ar gael yma ac yma.
Cynllun TAW cyfradd unffurf i fusnesau bach
Dyfeisiwyd y cynllun cyfradd unffurf i helpu busnesau bach drwy wneud i ffwrdd â rhywfaint o’r gwaith o gofnodi gwerthiannau a phryniannau TAW. Mae busnesau sy’n defnyddio’r cynllun yn codi TAW un ganran ar eu trosiant dros y cyfnod TAW, a’r ffigur hwnnw yw eu bil TAW. Mae Cyllid a Thollau EM wedi cyhoeddi Hysbysiad 733 diwygiedig ar y cynllun cyfradd unffurf i fusnesau bach. Efallai y byddai’n syniad i elusennau ddarllen paragraff newydd ar adael y cynllun yn dilyn datgofrestru (paragraff 12.4) ac adran newydd ar hawlio treth fewnbwn y tu allan i’r cynllun, ar brynu nwyddau gwariant cyfalaf sy’n costio £2,000 neu fwy (adran 15).
Cofrestru ar gyfer TAW
O’r 1 Ebrill 2007 ymlaen, bydd y trothwy cofrestru yn codi o £61,000 i £64,000 ar gyfer cyfnod o 12 mis, a bydd y trothwy datgofrestru yn codi o £59,000 i £62,000.
TAW a gwaith adeiladu
O’r 21 Mawrth 2007 ymlaen, mae newidiadau yn y Gyllideb yn golygu na fydd elusennau sy’n derbyn cyfradd sero ar gyfer adeiladau newydd neu wasanaethau adeiladu o dan Gonsesiwn Statudol Ychwanegol (ESC) 3.29 yn gorfod talu TAW mwyach lle mae’r adeilad yn ‘newid ei ddefnydd’ o fewn deng mlynedd i dderbyn y gyfradd sero, ar yr amod nad oeddent yn gwybod am y ‘newid defnydd’ ar yr adeg y derbyniwyd y gyfradd sero. Mae hwn yn newid pwysig ac efallai y bydd rhai elusennau’n gallu hawlio ad-daliad am unrhyw ‘adfachiad’ oedd yn rhaid iddynt ei dalu yn yr amgylchiadau hyn. Mae’r manylion llawn yn Brîff Cyllid a Thollau EM 29/07.
Newidiadau Treth ac Yswiriant Gwladol
O’r 6 Ebrill 2007 ymlaen, bydd y lwfans personol sylfaenol yn codi o £5,035 i £5,225, a bydd y man cychwyn ar gyfer cyfraniadau yswiriant gwladol yn codi o £97 i £100 yr wythnos. Bydd y trothwy uchaf ar gyfer Cyfraniadau Yswiriant Gwladol gweithwyr yn codi o £645 i £670 yr wythnos. Ni fydd unrhyw newidiadau i’r cyfraddau treth incwm neu yswiriant gwladol.
Bydd y trothwy enillion isaf (y lefel enillion isaf sy’n gallu cyfrif tuag at hawl i dderbyn budd-daliadau fel mamolaeth, tadolaeth a thâl mabwysiadu a thâl diswyddo statudol) yn codi o £84 i £87 yr wythnos. Mae’r manylion llawn yn y trothwyon a chyfraddau treth ac yswiriant gwladol ar gyfer 2006/07 a 2007/08.
Cynnydd mewn buddiannau Cymorth Rhodd
Ar gyfer rhoddion cymorth rhodd o £1000 neu fwy a wneir gan unigolion i elusen neu glwb chwaraeon amaturaidd cymunedol cofrestredig ar neu ar ôl 6 Ebrill 2007, bydd uchafswm gwerth y budd i’r rhoddwr yn codi o 2.5% i 5% o’r rhodd, a’r uchafswm gwerth yn codi o £250 i £500. Mae gwerth y budd a roddir i unigolion sy’n rhoi llai na £1000 yn aros yn 25% os yw’r rhodd yn £100 neu’n llai, ac yn 2.5% os yw’r rhodd yn fwy na £100 ond yn llai na £1000.
Ar gyfer rhoddion cymorth rhodd gan roddwyr corfforaethol ar gyfer y cyfnodau cyfrifo yn dod i ben ar neu ar ôl 6 Ebrill 2007, bydd uchafswm gwerth y budd y medrant ei dderbyn yn codi o 2.5% i 5%, a’r uchafswm gwerth yn codi o £250 i £500.
Cymorth Rhodd a hawliau mynediad i eiddo gan elusennau
Mae rhoddion i elusen yn cymhwyso ar gyfer Cymorth Rhodd ar yr amod nad yw’r rhoddwr yn derbyn dim mwy na mân fudd o ganlyniad i’w rodd. Fodd bynnag, o’r 6 Ebrill 2006 ymlaen, mae’r rheolau budd yn llacio i elusennau sy’n rhoi hawl mynediad i ymwelwyr i weld eiddo gan elusennau o ganlyniad i wneud rhodd. Ar yr amod bod amodau arbennig yn cael eu cwrdd, gellir diystyru gwerth y budd hwnnw, a bydd y rhodd yn cymhwyso ar gyfer Cymorth Rhodd. Naill ai:
· bydd rhodd yn cael ei wneud ac, yn gyfnewid am hynny, bydd yr elusen yn rhoi hawl mynediad i’r rhoddwr, neu i’r rhoddwr a’i deulu, am gyfnod o flwyddyn o leiaf, ac ar yr un adegau y caniateir mynediad i’r cyhoedd yn gyffredinol, neu
· bydd rhodd yn cael ei wneud o 10% o leiaf yn fwy na’r pris mynediad i’r cyhoedd yn gyffredinol ac, yn gyfnewid am hynny, bydd yr elusen yn rhoi hawl mynediad cyfatebol i’r rhoddwr, neu i’r rhoddwr a’i deulu.
Ni ddylai’r hawl mynediad i weld eiddo gan elusennau fod yn amodol ar y rhoddwr yn gwneud datganiad Cymorth Rhodd. Gweler adran 3.48 o ganllawiau manwl Cyllid a Thollau EM ar Gymorth Rhodd. Dalier sylw: mae’r canllawiau yn rhoi gwybodaeth fanwl ehangach am wahanol sefyllfaoedd lle byddai’r cynllun Cymorth Rhodd efallai’n cael ei ddefnyddio (e.e. casgliadau eglwysig; ocsiwn elusennol; ayb).
Newidiadau cyflogaeth
Daeth nifer o newidiadau helaeth i gyflogaeth i rym yn Ebrill 2007:
(1) Trefniadau gweithio hyblyg i rai sy’n gofalu am oedolion - daeth y rhain i rym ar 6 Ebrill 2007, yn ymestyn hawl gweithwyr sy’n gofalu am oedolion i ofyn am gael gweithio’n hyblyg (dim ond i rai sy’n gofalu am blant oedd hyn ar gael o’r blaen). Mae Carers UK wedi lansio Pecyn Gwybodaeth i Gyflogwyr ar weithio hyblyg.
(2) Mwy o hawliau mamolaeth a mabwysiadu - daeth y rhain i rym ar 1 Ebrill 2007 a gellir eu hymarfer lle mae wythnos ddisgwyliedig yr enedigaeth, neu ddyddiad y mabwysiadu, ar neu ar ôl 1 Ebrill 2007. Y prif newidiadau yw:
· Mae tâl mamolaeth a mabwysiadu statudol i’w ymestyn i 39 wythnos.
· Mae Absenoldeb Mamolaeth Ychwanegol o 26 wythnos bellach ar gael i bob gweithiwr, faint bynnag o wasanaeth sydd ganddi, ond rhaid iddo ddilyn yn syth ar ôl yr Absenoldeb Mamolaeth Cyffredinol o 26 wythnos.
· Gall merch weithio hyd at 10 diwrnod yn ystod ei habsenoldeb mamolaeth heb golli unrhyw Dâl Mamolaeth Statudol. Dylai’r cyflogwr a’r gweithiwr gytuno ar dâl am yr amser sy’n cael ei weithio.
· Rhaid i ferch roi wyth wythnos o leiaf o rybudd ei bod yn bwriadu dychwelyd yn fuan o Absenoldeb Mamolaeth Cyffredinol neu Ychwanegol.
Mae ACAS wedi cynhyrchu canllawiau ar y newidiadau hyn.
(3) Codiadau mewn taliadau statudol - daeth y codiadau hyn i rym ar 1 Ebrill 2007 gan godi’r cyfraddau unffurf am daliadau Mamolaeth, Tadolaeth a Mabwysiadu Statudol, a Lwfans Mamolaeth, i £112.75 yr wythnos (neu 90% o enillion wythnosol cyfartalog os yn llai).
(4) Rheoliadau Deddf Cydraddoldeb (Tueddiad Rhywiol) 2007 - disgwylir y daw’r rhain i rym ar 30 Ebrill 2007, gan wahardd gwahaniaethu a harasio ar sail tueddiad rhywiol yng nghyswllt darparu nwyddau, gwasanaethau, cyfleusterau, addysg ac eiddo. Nid ydynt yn atal elusennau a sefydlwyd ar gyfer pobl o dueddiad rhywiol penodol rhag darparu gwasanaethau i’r grwp hwnnw’n unig, nac yn atal mudiadau crefyddol rhag gwahaniaethu ar sail gweithgareddau ffydd. Mae’r Rheoliadau ar gael yma.
