WCVA Trustee news 18 June 2008 / 18 Mehefin 2008

WCVA autumn seminar series
WCVA is pleased to announce this year’s autumn seminar series, delivered in partnership with Watts Gregory LLP. These two essential half-day seminars are designed for trustees, finance managers, finance staff and advisors in the third sector, and will provide expert guidance, advice and practical tips on a wide array of financial management issues:
· Thursday 10 July 2008 – WCVA, Baltic House, Cardiff - Making the finance function more strategic
· Wednesday 24 September 2008 – WCVA, Baltic House, Cardiff - Charity accounts and tax update

The seminars cost £15 per person (£20 for non-WCVA members), begin at 9.30am and are followed by a buffet lunch at 1.30pm. Full details and a booking form are available on the WCVA website, or you can contact the WCVA Helpdesk on 0800 2888 329, email help@wcva.org.uk.

Conservative policy on the third sector
The Conservative party has published, A Stronger Society: Voluntary Action in the 21st Century, their green paper on the future of the third sector. The paper is designed to spark consultation with the sector, which will lead to the final development of the party’s manifesto pledges ahead of the next general election. Amongst the ‘Top 20’ pledges the Conservatives propose:
· Setting up a funding 'passport scheme' so that third sector organisations can bypass repetitive grant application and contract tendering bureaucracy
· Offering multi-year funding terms on contracts and grant agreements
· Creating a powerful 'Office for Civil Society' at the heart of government to fight for the interests of charities, social enterprises, co-operatives and community groups
· Simplifying the system for CRB checks
· Replacing the Big Lottery Fund with a ‘Voluntary Action Lottery Fund’ dedicated in its entirety to the voluntary and community sector.

Third sector funding
The Communities and Culture Committee of the National Assembly for Wales has published the results of its inquiry into The Funding of Voluntary Sector Organisations in Wales. It doesn't call for additional funding but recommendations include a review of funding criteria, a web-based portal providing information for the third sector, and making funding application forms clearer.
The Committee also recommends that the Assembly Government should fund four pilot projects in rural and urban areas to provide training and support to help small third sector organisations become more self-sufficient - the private sector should be encouraged to help; either by providing sponsorship or lending staff with specific skills for short-term secondments. It also says that the Government, local authorities and other public bodies should treat the third sector as a strategic partner when planning, commissioning and delivering public services.

Charity reporting
Charities with an annual income below £25,000 will no longer have to submit their annual accounts to the Charity Commission under plans approved by the regulator following a recent consultation on financial limits. The threshold is currently £10,000. However, the commission intends to introduce random checks for those below the £25,000 threshold. A proposal to raise the threshold for preparing an annual report to £25,000 was rejected at a Commission board meeting, but all other changes to thresholds put out for consultation were approved, including raising the threshold for preparing accruals accounts for unincorporated charities from £100,000 to £250,000. NB. these changes have not come into effect yet and Trustee news will report on implementation in due course.

Confidence in charities
The Charity Commission has published the 2008 Charity Commission Study into Public Trust and Confidence in Charities. This is based on independent research which shows there has been an increase in public trust and confidence since the research was last undertaken in 2005. The research looks at what drives public trust and confidence, and includes research on the percentage of people that give money, goods or time to charities, and what people's perception of charities is. The Commission has also produced some initial analysis of issues that the research raises.

NHS charities
The Charity Commission has issued its Consultation on draft guidance on NHS charities, which explains how the requirements of charity law and NHS legislation apply to NHS charities. It also sets out the policies and practices adopted by the Commission in response to that legislative framework. On a range of issues it identifies principles to inform trustee decisions, rather than ready made "right" and "wrong" answers, and provides tools intended to enable regulatory requirements to be dealt with simply. The consultation closes on 9 September next.

Charity dealings with local government
The Charity Commission has published, The Local Government Charity Toolkit, is a free online reference manual designed to help local authorities work with charities. The toolkit has been developed by the Charity Commission, in liaison with the LGA, the National Association for Voluntary & Community Action, and the Commission for the Compact.

The toolkit explains the legal and fiscal framework within which charities must operate – a useful guide for: sub-committees and officers administering charitable assets in the council’s care; and for Councilors or other individuals that the authority nominates to serve as charity trustees.

Reporting serious incidents
The Charity Commission has revised its guidance for trustees on Reporting Serious Incidents, which explains the approach to issues of serious concern and clarifies what the Commission consider to be serious or significant. It also contains important updated guidance for trustees on when and how to report serious incidents within their charity and the legal requirements placed upon them.

Trustee payments
The Commission has updated its guidance, Trustee expenses and payments (CC11), to take into account the changes under the Charities Act 2006 which allow charity trustees to be paid for providing their charities with goods and services. The guidance clarifies how boards should handle these types of payments and general trustee expenses, as well as providing answers to the most common questions involved when trustee payment becomes an issue, including:
· when trustees can be paid for supplying goods and services
· what to do about accountability and management of conflicts of interest
· when it might be appropriate to pay a trustee for their trusteeship; and
· what does and does not count as reasonable expenses.

Citizen-centred governance
A new research study from the Joseph Rowntree Foundation, Designing citizen-centred governance, looks at different models of citizen-centred governance, the principles on which this is based and the opportunities and challenges it poses, particularly in the area of public services. The report conclude that more debate is needed on the principles and purposes underlying citizens' involvement in governance, plus more effective links between new governance bodies and decision-making authorities.

Public service delivery
NCVO’s Public Service Delivery Network has published two related case studies that focus on the two sides of partnership working in public service delivery:
· DISC – Developing Initiatives Supporting Communities case study: offers the perspective of the organisation that formed a consortium of 12 to deliver housing support.
· Lancashire County Council – Supporting People case study: offers the perspective of the local authority, discussing the approach they took to develop a tendering system that enabled partnership working.

Procurement
Buy and Make a Difference, is a new government guide to procurement published by the Office of Government Commerce. It says objectives such as creating a fairer society and improving people's lives should be considered during the process of public procurement, and recommends discussions with the third sector at an early stage of the process in order to meet social objectives effectively.

Direct mail
The Institute of Fundraising has introduced a Code of Fundraising Practice that, amongst other things, bans the use of enclosures in charity Direct Mail packs where the sole reason for their inclusion is to motivate a donation through the inducement of financial guilt. The Code also addresses charities using ‘shock tactics’ in charity Direct Mail.

Property guidance
Charities considering property purchases will soon be able to benefit from a new guide from the Ethical Property Foundation. The guide, which goes live on the organisation's website on 30 June, will contain resources for first-time charity buyers, including sample documents and mortgage repayment calculators. It will accompany other existing guides on renting property, managing buildings etc.

Consumer law
Two new sets of UK Regulations came into force on Monday 26 May 2008, finally implementing the EC Unfair Commercial Practices Directive (2005/29/EC). These are the Consumer Protection from Unfair Trading Regulations 2008 (SI 2008/1277 - "CPRs") and the Business Protection from Misleading Marketing Regulations 2008 (SI 2008/1276 - "BPRs"). The CPRs will have implications for all businesses that deal with consumers, while the BPRs will apply to all business-to-business promotional practices.

The law firm CMS Cameron McKenna has produced excellent guidance on the implication of these new regulations.

Agency workers
The government, TUC and CBI have agreed a deal which will see agency workers in the UK receive equal treatment after 12 weeks' employment. Ministers plan legislation this autumn to guarantee agency staff equal treatment but this depends on a similar EU directive being passed before then. However, the agreement will not cover sick pay or pension payments while temporary staff will have to work the same length of time as full-time workers to enjoy paid maternity leave.

Charity tax
HMRC has published updated guidance on Backdated repayment claims. There are time limits for charities to make their repayment claims, and the time limits are different for Charitable Trusts and Charities that are treated as companies for tax purposes. Once the time limit for making a repayment claim to HMRC has passed any tax due cannot be claimed.

Claims by a Charitable Trust must be made no later than five years after the 31 January following the end of the tax year to which the claim relates; claims by all other charities must be made no later than six years after the end of the accounting period to which the claim relates. However, charities are eligible to receive interest on backdated repayment claims that are received by HMRC Charities within the time limits.

HMRC has also published a FAQ sheet on claiming back tax by charities.

NB. HMRC is warning that there are several on-line tax-rebate scams in operation that try to persuade taxpayers to complete a form revealing their bank or credit card details, on the pretext that a repayment of tax will be paid directly into their bank account.

Maternity pay
HMRC has published new guidance on Statutory maternity leave – salary sacrifice and non-cash benefits, which deals with the impact of salary sacrifice arrangements on Statutory Maternity Pay and what non-cash benefits employers should provide to their employees during statutory maternity leave following changes in the law from 2008.
Salary sacrifice is not a term found in legislation but describes a legally-binding change in the contractual arrangements between employer and employee - most commonly where the employment contract is amended to reduce the employee’s entitlement to cash salary, and a non-cash benefit is provided. The value of the non-cash benefit may equate to the amount of salary "sacrificed". The effect of the salary sacrifice must be that the employee has given up the right to some of their cash pay.

Discipline and grievance code
ACAS has issued a consultation, Draft Code of Practice on discipline and grievance. The draft Code anticipates the Employment Bill currently before Parliament which proposes changes to the law relating to workplace dispute resolution, including the repeal of the statutory dismissal and discipline procedures introduced in 2004 - the new Code is intended to complement the new simplified regime.

ACAS has now produced a 6 page flexible principles based code, which provides basic practical guidance on handling disciplinary and grievance situations in the workplace. Employment tribunals will be entitled to increase any awards made by up to 25% should they consider any failure to comply with the Code as unreasonable. The draft ACAS Code and penalties for non-compliance firmly indicate the increased importance of the Code in dispute resolution and a shift away from rigid statutory procedures. Consultation ends on 25 July 2008 and the government plans to introduce the changes in April 2009.

Workplace stress
The HSE has published, RR633: Management competencies for preventing and reducing stress at work, part of a three-year project to identify the management behaviours that will help organisations reduce stress at work and comply with the HSE’s stress management standards. The research has led to the development of a competency framework setting out the key management behaviours for managing stress at work.

Equal pay
The EAT has held - overturning previous caselaw - in Walton Centre for Neurology v. Bewley, that a woman's successor in a job cannot be used as a comparator for the purposes of an equal pay claim, either under the Equal Pay Act 1970 or Article 141 of the EC Treaty.

The Tribunal accepted the submission that the 1970 Act does not permit a comparison with a woman's successor because the statute envisages a specific person contemporaneously employed with whom a comparison can be made.

Religious discrimination
In Sheridan v Prospects for People With Learning Disabilities, the Employment Tribunal has given Judgment on the important and difficult area of the Equality (Religion or Belief) Regulations 2003. The tribunal considered when can an ethos-based organisation rely upon the "Genuine Occupational Requirement Defence" to a claim for discrimination on grounds of religion. The facts are complicated, but essentially the charity’s historic Christian ethos had drifted as non-Christian staff were taken on. With the implementation of the 2003 Regulations, the Charity was keen to ensure that it was seen as an "ethos-based" charity, and as such it tightened up the requirement that staff should have an active Christian belief. Mr Sheridan (a Christian) resigned some time later, on the basis that he believed he was being instructed to act unlawfully in refusing to appoint and/or promote non-Christians.

The Tribunal concluded that Mr Sheridan had been discriminated against, and unfairly constructively dismissed, because the Charity could not justify the policy requirement that staff should be active Christians, and as such, its policy towards those staff that were affected was unlawful. Faith-based charities would be wise to consider whether or not they are truly an organisation with an ethos or belief, imposition of a GOR should be reviewed on a post by post basis and thought should be given as to whether or not the GOR should apply to all posts (and not just senior ones).

Newyddion Ymddiriedolwyr

Cyfres o seminarau hydref WCVA
Mae’n bleser gan WCVA gyhoeddi ei gyfres o seminarau hydref, sy’n cael eu cyflwyno mewn partneriaeth â Watts Gregory LLP. Mae’r ddwy seminar hanner diwrnod pwysig hyn wedi’u cynllunio ar gyfer ymddiriedolwyr, rheolwyr cyllid, staff cyllid ac ymgynghorwyr yn y trydydd sector, a byddant yn rhoi arweiniad, cyngor arbenigol ac awgrymiadau ymarferol ar amrywiaeth eang o faterion rheoli arian:
· Dydd Iau 10 Gorffennaf 2008 – WCVA, Tŷ Baltig, Caerdydd – Gwneud y swyddogaeth ariannol yn fwy strategol
· Dydd Mercher 24 Medi 2008 – WCVA, Tŷ Baltig, Caerdydd – Cyfrifon elusennau a diweddariad ar drethiant

Mae’r seminarau yn costio £15 y pen (£20 i rai nad ydynt yn aelodau o WCVA), maent yn cychwyn am 9.30am ac fe’u dilynir gan ginio bwffe am 1.30pm. Mae manylion llawn a ffurflen archebu ar gael ar wefan WCVA, neu gallwch gysylltu â Desg Gymorth WCVA ar 0800 2888 329, neu e-bost help@wcva.org.uk.

Polisi’r Ceidwadwyr ar y trydydd sector
Mae’r Blaid Geidwadol wedi cyhoeddi, A Stronger Society: Voluntary Action in the 21st Century, eu papur gwyrdd ar ddyfodol y trydydd sector. Mae’r papur wedi’i gynllunio i annog ymgynghori gyda’r sector, a fydd yn arwain at ddatblygu addunedau terfynol ym maniffesto’r blaid ar gyfer yr etholiad cyffredinol nesaf. Ymhlith ‘20 Uchaf’ eu haddunedau, mae’r Ceidwadwyr yn cynnig:
· Sefydlu ‘cynllun pasbort’ a fyddai’n galluogi mudiadau trydydd sector i osgoi gwneud ceisiadau grant ailadroddus, a lleihau biwrocratiaeth y broses o dendro am gontractau
· Cynnig telerau ariannu aml-flwyddyn ar gontractau a chytundebau grant
· Creu 'Swyddfa Cymdeithas Sifil' bwerus fel elfen ganolog o’r llywodraeth i ymladd dros fuddiannau elusennau, mentrau cymdeithasol, mentrau cydweithredol a grwpiau cymunedol
· Symleiddio system archwiliadau’r Swyddfa Cofnodion Troseddol
· Sefydlu ‘Cronfa Loteri Gweithredu Gwirfoddol’ i gymryd lle’r Gronfa Loteri Fawr a fyddai’n cael sefydlu i weithio’n gyfan gwbl gyda’r sector gwirfoddol a chymunedol

Arian y trydydd sector
Mae Pwyllgor Cymunedau a Diwylliant Cynulliad Cenedlaethol Cymru wedi cyhoeddi canlyniadau ei ymchwiliad i Ariannu Cyrff y Sector Gwirfoddol yng Nghymru. Nid yw’n galw am ragor o arian ond mae’r argymhellion yn cynnwys adolygiad o’r meini prawf ariannu, porth ar y we i ddarparu gwybodaeth i’r trydydd sector, a gwneud ffurflenni cais am arian yn fwy eglur.

Mae’r pwyllgor hefyd yn argymell y dylai Llywodraeth y Cynulliad ariannu pedwar prosiect peilot mewn ardaloedd gwledig a threfol i ddarparu hyfforddiant a chefnogaeth i fudiadau trydydd sector bach i’w galluogi i fod yn fwy hunangynhaliol – dylid hefyd annog y sector preifat i helpu; un ai trwy ddarparu nawdd neu trwy fenthyca staff gyda sgiliau penodol ar secondiadau tymor byr. Dywed hefyd y dylai llywodraeth, awdurdodau lleol a chyrff eraill drin y trydydd sector fel partner strategol wrth gynllunio, comisiynu a darparu gwasanaethau cyhoeddus.

Trefniadau adrodd ar gyfer elusennau
O hyn ymlaen ni fydd yn rhaid i elusennau gydag incwm blynyddol o dan £25,000 gyflwyno’u cyfrifon blynyddol i’r Comisiwn Elusennau o dan gynlluniau a gymeradwywyd ganddo yn dilyn ymgynghoriad diweddar ar derfynau ariannol. Mae’r trothwy presennol yn £10,000. Fodd bynnag, mae’r Comisiwn yn bwriadu cynnal archwiliadau ar hap yn achos rhai sydd o dan y trothwy £25,000. Gwrthodwyd y cynnig i godi’r trothwy ar gyfer paratoi adroddiadau blynyddol i £25,000 mewn cyfarfod o fwrdd y Comisiwn, ond cafodd yr holl newidiadau eraill i drothwyon yr ymgynghorwyd arnynt eu cymeradwyo, gan gynnwys codi’r trothwy ar gyfer paratoi cyfrifon croniadol i elusennau anghorfforedig o £100,000 i £250,000. Sylwer: nid yw’r newidiadau hyn wedi dod i rym eto a bydd Newyddion Ymddiriedolwyr yn rhoi sylw i’r broses o’u gweithredu yn y man.

Hyder mewn elusennau
Mae’r Comisiwn Elusennau wedi cyhoeddi 2008 Charity Commission Study into Public Trust and Confidence in Charities. Mae hwn yn seiliedig ar ymchwil annibynnol sy’n dangos cynnydd yn ymddiriedaeth a hyder y cyhoedd ers cynnal yr ymchwil ddiwethaf yn 2005. Mae’r ymchwil yn edrych ar sail hyder ac ymddiriedaeth y cyhoedd, ac mae’n cynnwys ymchwil i ganran y bobl sy’n rhoi arian, nwyddau neu amser i elusennau, a chanfyddiad pobl o elusennau. Mae’r Comisiwn hefyd wedi cyflwyno dadansoddiad rhagarweiniol o faterion sy’n codi yn sgil yr ymchwil.

Elusennau’r GIG
Mae’r Comisiwn Elusennau wedi cyhoeddi ei Ymgynghoriad ar ganllawiau drafft ar elusennau’r GIG, sy’n egluro sut y mae gofynion cyfraith elusennol a deddfwriaeth y GIG yn weithredol yn achos elusennau’r GIG. Mae hefyd yn amlinellu’r polisïau a’r arferion a fabwysiadwyd gan y Comisiwn mewn ymateb i’r fframwaith deddfwriaethol hwnnw. Mae’n amlinellu egwyddorion ar amrywiaeth o bynciau a fyddai’n sail i benderfyniadau ymddiriedolwyr, yn hytrach nag atebion ‘cywir’ neu ‘anghywir’ parod, ac mae’n darparu’r hyn sydd ei angen i fedru’n delio’n rhwydd â gofynion rheoliadol. Daw’r ymgynghoriad i ben ar 9 Medi.

Cysylltiadau elusennau gyda llywodraeth leol
Mae’r Comisiwn Elusennau wedi cyhoeddi, The Local Government Charity Toolkit, llawlyfr cyfeirio am ddim ar y we sydd wedi’i gynllunio i gynorthwyo awdurdodau lleol i weithio gydag elusennau. Datblygwyd y pecyn gan y Comisiwn Elusennau, mewn cydweithrediad â’r Gymdeithas Llywodraeth Leol, y Gymdeithas Genedlaethol dros Weithredu Gwirfoddol a Chymunedol, a’r Comisiwn dros y Compact.

Mae’r pecyn yn esbonio’r fframwaith cyfreithiol a chyllidol y mae’n rhaid i elusennau weithio o fewn iddynt – ac mae’n arweiniad defnyddiol i is-bwyllgorau a swyddogion sy’n gweinyddu asedau elusennol sydd yng ngofal y cyngor, ac mae wedi’i anelu hefyd at gynghorwyr neu unigolion eraill a enwebir gan yr awdurdod i wasanaethu fel ymddiriedolwyr elusennau.

Rhybuddio ynghylch digwyddiadau difrifol
Mae’r Comisiwn Elusennau wedi diwygio ei ganllaw ar gyfer ymddiriedolwyr Reporting Serious Incidents, sy’n esbonio’r ymagwedd tuag at bryderon difrifol ac mae’n egluro’r hyn a ystyrir yn ddifrifol neu arwyddocaol gan y Comisiwn. Mae hefyd yn cynnwys canllaw diwygiedig pwysig i ymddiriedolwyr ar ba bryd a sut i weithredu ar ddigwyddiadau difrifol yn eu helusen a’r gofynion cyfreithiol sydd arnynt.

Talu ymddiriedolwyr
Mae’r Comisiwn wedi diweddaru ei ganllaw, Talu ymddiriedolwyr elusennau (CC11), i gynnwys y newidiadau a daeth i rym o dan Ddeddf Elusennau Act 2006 sy’n caniatáu i ymddiriedolwyr elusennau gael eu talu am ddarparu nwyddau a gwasanaethau i’w helusennau. Mae’r canllaw yn egluro sut y dylai byrddau ddelio â’r math hwn o daliadau a threuliau cyffredinol i ymddiriedolwyr, yn ogystal â rhoi atebion i’r cwestiynau mwyaf cyffredin sy’n codi pan fydd taliadau i ymddiriedolwyr yn dod yn destun trafod, gan gynnwys:
· Pa bryd y caniateir talu ymddiriedolwyr am gyflenwi nwyddau a gwasanaethau
· Beth i’w wneud ynghylch atebolrwydd a rheoli gwrthdaro rhwng buddiannau
· Yr adegau pan fydd yn briodol i dalu ymddiriedolwyr am gyflawni eu dyletswydd fel ymddiriedolwyr; a
· Beth sy’n cyfrif a beth sydd ddim yn cyfrif fel treuliau rhesymol.

Llywodraethu sy’n canolbwyntio ar y dinesydd
Mae astudiaeth ymchwil newydd ddiweddar gan Sefydliad Joseph Rowntree, Designing citizen-centred governance, yn edrych ar wahanol fodelau o lywodraethu sy’n canolbwyntio ar y dinesydd, yr egwyddorion y mae’n seiliedig arno a’r cyfleoedd a’r heriau sy’n codi, yn enwedig ym maes gwasanaethau cyhoeddus. Daw’r adroddiad i’r casgliad bod angen mwy o drafod ar yr egwyddorion a’r pwrpas sy’n sail i gysylltiad dinasyddion â llywodraethu, ynghyd â chysylltiadau mwy effeithiol rhwng cyrff llywodraethu newydd ac awdurdodau penderfynu.

Darparu gwasanaethau cyhoeddus
Mae Rhwydwaith Darparu Gwasanaethau Cyhoeddus NCVO wedi cyhoeddi dwy astudiaeth achos gysylltiedig sy’n edych ar y ddwy ochr o weithio mewn partneriaeth wrth ddarparu gwasanaethau cyhoeddus:
· Mae Astudiaeth achos DISC – Developing Initiatives Supporting Communities: yn cyflwyno safbwynt y sefydliad a sefydlodd gonsortiwm o 12 i ddarparu cefnogaeth ti.
· Mae Astudiaeth achos Cefnogi Pobl Cyngor Swydd Gaerhirfryn yn cyflwyno safbwynt yr awdurdod lleol, gan drafod yr ymagwedd a fabwysiadwyd ganddo i ddatblygu system dendro a oedd yn galluogi gweithio mewn partneriaeth.

Caffael
Mae Buy and Make a Difference, yn ganllaw ar gaffael gan y llywodraeth a gyhoeddwyd gan Swyddfa Masnach y Llywodraeth. Dywed y dylid ystyried amcanion megis creu cymdeithas decach a gwella bywydau pobl yn ystod proses caffael cyhoeddus, ac mae’n argymell trafodaethau gyda’r trydydd sector yn gynnar yn y broses er mwyn cyflawni amcanion cymdeithasol yn effeithiol.

Postio uniongyrchol
Mae’r Sefydliad Codi Arian wedi cyflwyno Cod Ymarfer ar Godi Arian sydd, ymhlith pethau eraill, yn gwahardd defnyddio datgeliadau ym mhecynnau Postio Uniongyrchol elusennau os mai’r unig reswm dros eu cynnwys yw cymell rhoddion trwy ennyn ymdeimlad o euogrwydd ariannol. Mae’r Cod hefyd yn edrych ar y defnydd a wneir o ‘dactegau brawychu’ yn Mhostiadau Uniongyrchol elusennau.

Canllaw ar Eiddo
Cyn hir bydd elusennau sy’n ystyried prynu eiddo yn gallu elwa ar ganllaw newydd gan y Sefydliad Eiddo Moesegol. Mae’r canllaw, a fydd yn weithredol ar wefan y sefydliad ar ôl 30 Mehefin, yn cynnwys adnoddau ar gyfer elusennau sy’n prynu am y tro cyntaf, gan gynnwys dogfennau enghreifftiol a chyfrifyddion ad-dalu morgeisi. Bydd yn cyd-fynd â chanllawiau eraill a gyhoeddwyd ganddo ar rentu eiddo, rheoli adeiladau ayb.

Cyfraith defnyddwyr
Daeth dwy set newydd o Reoliadau’r DU i rym ddydd Llun 26 Mai 2008, sydd o’r diwedd yn rhoi Cyfarwyddeb Arferion Masnachol Annheg yr UE (2005/29/EC) ar waith. Y rhain yw Rheoliadau Amddiffyn y Defnyddiwr rhag Masnachu Annheg 2008 (SI 2008/1277 - "CPRs") a Rheoliadau Amddiffyn Busnesau rhag Marchnata Camarweiniol 2008 (SI 2008/1276 - "BPRs"). Bydd y CPRau yn effeithio ar bob busnes sy’n delio â defnyddwyr, a bydd y BPRau yn ymdrin ag arferion hyrwyddo rhwng busnesau.

Mae’r cwmni o gyfreithwyr CMS Cameron McKenna wedi cynhyrchu canllaw rhagorol ar oblygiadau’r rheoliadau newydd hyn.

Gweithwyr asiantaeth
Mae’r Llywodraeth, y TUC a’r CBI wedi taro bargen a fydd yn golygu y bydd gweithwyr asiantaeth yn y DU yn derbyn triniaeth gyfartal ar ôl gweithio am 12 wythnos. Mae gweinidogion yn llunio deddfwriaeth ar gyfer yr hydref hwn a fydd yn gwarantu triniaeth gyfartal i weithwyr asiantaeth, ond mae hyn yn ddibynnol ar basio cyfarwyddeb UE tebyg cyn hynny. Fodd bynnag, ni fydd y cytundeb hwn yn cynnwys tâl salwch na thaliadau pensiwn a bydd yn rhaid i staff dros dro weithio am yr un amser â gweithwyr llawn amser i fwynhau absenoldeb mamolaeth gyda chyflog.

Cyfraith elusennau
Mae Cyllid a Thollau Ei Mawrhydi wedi cyhoeddi canllaw ar Hawliadau am ad-daliadau wedi’i hôl-ddyddio. Rhaid i elusennau wneud hawliadau am ad-daliadau o fewn cyfyngiadau amser, ac mae’r cyfyngiadau amser yn wahanol i Ymddiriedolaethau Elusennol, ac mae Elusennau’n cael eu cyfrif fel cwmnïau i ddibenion treth. Ar ôl i’r cyfyngiad amser ar gyfer cyflwyno hawliad i Gyllid a Thollau Ei Mawrhydi fynd heibio ni ellir hawlio unrhyw dreth sy’n ddyledus.

Rhaid i Ymddiriedolaethau Elusennol wneud cais yn ddim hwyrach na 31 Ionawr ar ôl diwedd y flwyddyn dreth sy’n berthnasol i’r hawliad; rhaid i hawliadau a wneir gan bob elusen arall gael eu gwneud yn ddim hwyrach na chwe blynedd ar ôl diwedd y cyfnod cyfrifo sy’n berthnasol i’r hawliad. Fodd bynnag, mae elusennau’n gymwys i dderbyn llog ar hawliadau am ad-daliadau wedi’u hôl-ddyddio a dderbynnir gan Elusennau Cyllid a Thollau Ei Mawrhydi o fewn y cyfyngiadau amser hyn.

Mae Cyllid a Thollau Ei Mawrhydi hefyd wedi cyhoeddi taflen o gwestiynau cyffredin ar gyfer elusennau sydd am hawlio treth yn ôl.

Noder: Mae Cyllid a Thollau Ei Mawrhydi wedi cyhoeddi rhybudd bod sawl cynllun ad-daliadau treth twyllodrus ar-lein sy’n ceisio perswadio trethdalwyr i lenwi ffurflen sy’n datgelu eu manylion banc neu gerdyn credyd, gan gymryd arnynt y bydd y dreth yn cael ei had-dalu’n uniongyrchol i’w cyfrif banc.

Tâl mamolaeth
Mae Cyllid a Thollau Ei Mawrhydi wedi cyhoeddi canllaw newydd Statutory maternity leave – salary sacrifice and non-cash benefits, sy’n ymdrin ag effaith trefniadau aberth cyflog ar Dâl Mamolaeth Statudol a pha fuddiannau di-arian y dylai cyflogwyr eu darparu i’w cyflogeion yn ystod absenoldeb mamolaeth yn dilyn newidiadau i’r gyfraith ar ôl 2008.

Nid yw aberth cyflog yn derm a geir mewn deddfwriaeth ond mae’n disgrifio newid rhwym mewn cyfraith yn y trefniadau contract rhwng cyflogwr a chyflogai – mae fwyaf cyffredin pan fydd y contract cyflogi’n cael ei newid i leihau hawl y cyflogai i dderbyn cyflog arian, ac mae budd di-arian yn cael ei ddarparu. Gall gwerth y budd di-arian gyfateb i swm y cyflog sy’n cael ei "aberthu". Rhaid i effaith yr aberth cyflog olygu bod y cyflogai wedi ildio’r hawl i beth o’u cyflog arian.

Cod disgyblu a chwyno
Mae ACAS wedi cyhoeddi ymgynghoriad, Draft Code of Practice on discipline and grievance. Mae’r Cod drafft yn rhagweld y Mesur Cyflogaeth sydd gerbron y Senedd ar hyn o bryd sy’n cynnig newidiadau i’r ddeddf sy’n ymwneud â datrys anghydfodau yn y gwaith, gan gynnwys diddymu’r gweithdrefnau diswyddo statudol a disgyblu a gyflwynwyd yn 2004 – bwriedir i’r Cod newydd gyd-fynd â’r gyfundrefn symlach newydd.

Mae ACAS wedi cynhyrchu cod 6 tudalen sy’n seiliedig ar egwyddorion hyblyg, sy’n cynnig arweiniad ymarferol sylfaenol ar ddelio ag achosion o ddisgyblu a chwyno yn y gweithle. Bydd tribiwnlysoedd cyflogaeth yn cael yr hawl i gynyddu unrhyw ddyfarniadau hyd at 25% os ydynt yn ystyried bod unrhyw fethiant i gydymffurfio â’r Cod yn afresymol. Mae Cod drafft ACAS a’r cosbau am beidio â chydymffurfio yn arwydd pendant o bwysigrwydd cynyddol y Cod i ddatrys anghydfodau a chefnu ar weithdrefnau statudol haearnaidd. Daw’r ymgynghoriad i ben ar 25 Gorffennaf 2008 ac mae’r llywodraeth yn bwriadu cyflwyno’r newidiadau ym mis Ebrill 2009.

Straen yn y gweithle
Mae’r Awdurdod Gweithredol Iechyd a Diogelwch wedi cyhoeddi, RR633: Management competencies for preventing and reducing stress at work, rhan o brosiect tair blynedd i ganfod yr ymddygiadau rheoli a fydd yn helpu sefydliadau i ostwng straen yn y gwaith ac i gydymffurfio â safonau rheoli straen yr Awdurdod Gweithredol Iechyd a Diogelwch. Mae’r ymchwil wedi arwain at ddatblygu fframwaith cymhwysedd sy’n amlinellu’r prif ymddygiadau rheoli ar gyfer rheoli straen yn y gwaith.

Cyflog Cyfartal
Mae’r EAT wedi dyfarnu - gan wyrdroi cyfraith achos flaenorol - yn achos Walton Centre for Neurology v. Bewley, na ellir defnyddio olynydd benyw fel cymharydd i ddibenion hawliad am gyflog cyfartal, o dan Ddeddf Cyflog Cyfartal 1970 nac Erthygl 141 Cytundeb y Comisiwn Ewropeaidd.

Derbyniodd y Tribiwnlys yr argymhelliad nad yw Deddf 1970 yn caniatáu cymhariaeth gydag olynydd benyw oherwydd bod yr ystatud yn rhagweld person penodol yn cael ei gyflogi’n gydoesol ac y gellid gwneud cymhariaeth gyda’r person hwnnw.

Gwahaniaethu ar sail crefydd
Yn Sheridan v Prospects for People With Learning Disabilities, mae’r Tribiwnlys wedi Dyfarnu ar faes pwysig ac anodd o Reoliadau Cydraddoldeb (Crefydd neu Gred) 2003. Bu’r Tribiwnlys yn ystyried pa bryd y gall mudiad sy’n seiliedig ar gred ddibynnu ar yr "Amddiffyniad Gofyniad Galwedigaethol Gwirioneddol" (GGG) mewn hawliad o wahaniaethu ar sail crefydd. Mae’r ffeithiau’n gymhleth, ond eu hanfod oedd bod ethos Gristnogol hanesyddol yr elusen wedi ei wanhau wrth i staff nad oeddent yn Gristnogion gael eu cyflogi. Ar ôl gweithredu Rheoliadau 2003, yr oedd yr elusen yn awyddus i sicrhau ei bod yn cael ei gweld fel elusen "yn seiliedig ar ethos", ac o’r herwydd tynhaodd y gofyniad y dylai staff fod yn Gristnogion gweithredol. Ymddiswyddodd Mr Sheridan (a oedd yn Gristion) beth amser yn ddiweddarach, oherwydd ei fod o’r farn bod disgwyl iddo weithredu’n anghyfreithlon trwy wrthod penodi a/neu ddyrchafu rhai nad oeddent yn Gristnogion.

Daeth y Tribiwnlys i’r casgliad bod Mr Sheridan wedi dioddef gwahaniaethu a diswyddo deongliadol annheg, am na allai’r Elusen gyfiawnhau’r gofyniad polisi y dylai staff fod yn Gristnogion gweithredol ac, o’r herwydd, ystyriwyd bod ei pholisi tuag at y staff a effeithiwyd yn anghyfreithlon. Byddai’n ddoeth i elusennau ffydd ystyried a ydynt mewn difrif yn fudiad gydag ethos neu gred, dylid adolygu GGG fesul swydd unigol a dylid ystyried a ddylai GGG fod yn berthnasol i bob swydd (ynteu i uwch swyddi’n unig).