WCVA Trustee news 24 November 2008 / 24 Tachwedd 2008

Governance

**WCVA Annual Conference and AGM 2008**
A highlight of the Welsh third sector calendar takes place this month as the WCVA annual conference and AGM returns to Cardiff. The conference is being held in the Angel Hotel on Thursday 27 November and will be followed by a drinks reception, dinner and the presentation of the 2008 Network Wales Awards.

This year the conference will focus on the health and social care sector and will consider perspectives from both the voluntary and public sectors with respect to service delivery partnerships. It will also launch Designed to Add Value, the Assembly Government’s vision for the third sector’s strategic direction in supporting health and social care.

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.

Icelandic bank investments
The Charity Commission has issued guidance for those charities who have invested in the Icelandic banks of Landsbanki, Heritable and Kaupthing Singer and Friedlander.

Complimentary to this is the Commission’s guidance on the Financial Services Compensation Scheme, designed to provide compensation where charities lose savings in failed banks and societies.

Tax and VAT

Gift Aid CD toolkit
HM Revenue and Customs has published a CD toolkit on using Gift Aid to increase charity income. It includes basic guidance, templates, an interactive claim form and other materials. You can request a copy by phoning HMRC Charities on: 08453 020 203, or email: charities@hmrc.gov.uk

Buildings and zero rating
The case of Adath Yisroel Synagogue v HM Revenue & Customs [2008] UKVAT V20809 is authority for the proposition that a wall surrounding a building is not a ‘building’ for the purposes of VAT zero rating.

And the case of East Norfolk Sixth Form College v HMRC [2008] UKVAT V20816 is authority for the proposition that a new classroom block in a school does not qualify as an ‘annexe’ and thus is not eligible for zero rating.

Employment status
A worker’s employment status, that is whether they are employed or self-employed, is not a matter of choice. Whether someone is employed or self-employed depends upon the terms and conditions of the relevant engagement. The tax and National Insurance contributions rules do, however, contain some special rules that apply to certain categories of worker in certain circumstances and the HMRC has produced updated guidance on this issue.

Charity Commission

Charity Commission News
Issue 28 of Charity Commission News has just been published on-line and includes a host of useful articles including items on signing off accounts, dealing with the credit crunch and conflicts of interest.

Paying trustees
The Charity Commission has updated its guidance to explain if and when changes are needed to the governing document to allow access to the power to pay trustees for goods and services. The Charities Act 2006 introduced new streamlined powers to pay trustees for services they deliver to the charity.

Public benefit reporting
The Commission has updated its guidance on public benefit reporting under the Charities Act 2006, including the first of its online fictional examples of Trustees’ Annual Reports (TARs) illustrating how charities of different sizes might report on their public benefit.

The fictional examples show how reporting on public benefit sits within the existing structure of TARs and illustrates how the new version has been adapted to include public benefit reporting. The examples will also show how a small charity can report appropriately on its public benefit without having to go into complex levels of detail. The examples also take advantage of online technology, with each public benefit principle having a one-click direct link to the TAR example of how it is met.

Credit crunch
The Commission has recently published a survey showing that charities are being squeezed by both an increase in demand for their services and increased costs, with 4 in 10 charities (38%) reporting that they have been hit by the economic downturn of the last year.

Data protection and freedom of information

There have been a number of developments on the Information Commissioner’s Office (ICO) website:

• The ICO has issued new guidance to help social care staff who regularly handle requests for social services records under the Data Protection Act.

• Earlier this year the ICO embarked on an extensive programme to refresh its Freedom of Information guidance for individuals and public authorities. Of particular note is new guidance on, The exemption for personal information.
  
  This guidance says there are often good reasons for keeping personal information private, but that information is not automatically exempt from disclosure just because it is personal data. It provides step-by-step advice on the application of the exemption, and also includes a flow chart to assist FoI practitioners, and explains the steps that should be taken when an individual asks for information about themselves under the Freedom of Information Act where the request must be dealt with as a subject access request under the Data Protection Act.
  
  Under the FoI Act and the Environmental Information Regulations relating to individuals' personal information, an exemption exists to ensure that information is not disclosed if to do so would breach an individual's right for personal information to be processed fairly under the Data Protection Act.

• The ICO is also producing a free DVD to help organisations respond to freedom of information requests. Available by Christmas and lasting around 15 minutes, viewers will meet some interesting characters who will take them through the importance of records management, keeping up to date with guidance, adopting approved publication schemes together with information and comment about relevant exemptions, refusal notices and good customer service. To receive a copy by Christmas please email a request to: robert.parker@ico.gsi.gov.uk.

Miscellaneous

Computer screens
The HSE has produced a VDU Checklist for safety representatives, which will assist employers in ensuring that their staff is properly protected against VDU related illnesses.

Partnership working
A Practical Guide to Working With Partnerships has been published by Nottingham Council for Voluntary Service to provide a step-by-step guide to planning, setting-up and launching a successful partnership.

Welsh language
The Welsh Assembly Government has issued, A Compact between the Welsh Language Board, Welsh Assembly Government and the Third Sector, a consultation to seek views on the draft Compact "between the Welsh Language Board, Welsh Assembly Government and the Third Sector to work together to strengthen the third sector's support for the use of Welsh as a community language". The consultation closes on 31 January 2009.

Community led planning
An online resource for Community Led Planning has been created by rural community council body ACRE, drawing on the experience of the Rural Community Action Network practitioners at local level. Community Led Planning is a structured process that engages local people in debate about their local area - it encourages them to identify local needs, to develop local solutions and have real influence with local decision-making about the needs, priorities and their future.

Employment law and practice

Conciliation
Charities that are in conflict with their employees will soon be able to enter conciliation before cases are lodged at employment tribunals. After running a successful pilot project in three centres around the country, the government-funded conciliation service Acas will begin offering the pre-claim service from April - Acas currently offers conciliation once a claim has been lodged at a tribunal.

Acas will also extend the opening hours of its helpline for employers and employees in dispute by two hours on weekdays - it will now be open from 8am until 8pm. It will also open on Saturdays from 9am until 1pm.

Maternity rights
The legislative changes affecting women due to give birth on or after 5 October 2008 have blurred the distinction between Ordinary Maternity Leave (OML) and Additional Maternity Leave (AML), and have put the spotlight on what pay and benefits must be provided to employees on maternity leave.

The Employment team at CMS Cameron McKenna has produced Maternity Rights – a guide, to help employers understand the recent changes and what they must now provide.

Stress at work
The Court of Appeal has handed down an important decision in Dickens v O2 plc, dismissing O2’s appeal against the trial judge’s finding that O2 was liable for stress induced personal injury suffered by one of its employees. Whilst purporting to apply the guidance given in Hatton v Sutherland, the Court's application of that guidance to the facts before them arguably indicated that the requirements of reasonable foreseeability, breach and causation may not be as difficult for claimants to satisfy as a strict reading of Hatton may have suggested:

• In relation to reasonable foreseeability, it was sufficient that the employee had previously complained about the stress of her job, had been coming into work late on a regular basis, and had told her line manager that she did not know how long she could keep going before she would become ill.

• In relation to breach of duty, O2 ought to have sent its employee home pending urgent investigation by occupational health, even in circumstances where she had not been signed off sick by her GP. The Court held that the mere suggestion of confidential counselling was not an adequate response to a situation where an employee was complaining of severe stress.

• In relation to causation, the Court inferred a sufficient causal connection between the breach and the illness, finding the series of failings by O2 to address her problems had materially contributed to her illness.

• In relation to apportionment, the Court indicated that there should be no across the board percentage reduction to damages for the contribution to the illness made by non-tortious causes, doubting the correctness of Hale LJ’s remarks in Hatton on this point.

Rest breaks
In Commissionaires Management v Hughes, a case dealing with several aspects of rest breaks under the Working Time Regulations 1998, the EAT has held:

• That an employee is only entitled to one rest break once he has worked more than six hours; he is not entitled to a subsequent rest break if he works for twelve hours (paras. 15-16).

• Where a rest break cannot be taken at the correct time, a proper compensatory rest break must be offered. It is not enough to say that an employee can rest between shifts (paras. 25-29).

• A claim can only be brought in respect of rest breaks for the three month period before presentation of a claim (six months if the statutory grievance applies). The concept of 'continuing breaches' to enable further backdating does not apply here (para. 42).

Age discrimination
The EAT has, in Live Nations (Venues) UK Ltd v Hussain, given some guidance as to conduct which may justify a finding of age discrimination:

• An employer that genuinely believes employee 'A' is guilty of age discrimination against employee 'B', and dismisses employee 'A' for that reason, cannot be said to be discriminating against employee 'A' on the grounds of his or her age.

• An unjustified or unreasoned belief that an employee has ageist tendencies may render a dismissal unfair, but it does not justify an inference that the reason for the dismissal is the employee's age.

• If an employee's dismissal for suspected ageism justified an inference of age discrimination by the employer, it might restrict an employer in dealing with a suspected discriminator for fear that they would be found to be discriminating.

• Reference to an employee being 'too old to change' could, in an appropriate case, provide some basis for inferring age discrimination.

New Acas Code on Disciplinary and Grievance Procedures
The eagerly awaited revised Acas Code of Practice on Disciplinary and Grievance Procedures has been published. It comes into effect on 6 April 2009, when the statutory dismissal and grievance procedures are abolished. An unreasonable failure by an employer to follow the Code will result in a tribunal having the power to increase any award by up to 25%.

Newyddion Ymddiriedolwyr

Llywodraethu

**Cynhadledd Flynyddol a CCB WCVA 2008**
Cynhelir un o uchafbwyntiau calendr y trydydd sector y mis hwn, pan fydd cynhadledd flynyddol a CCB WCVA yn dychwelyd i Gaerdydd. Cynhelir y gynhadledd yng Ngwesty'r Angel ddydd Iau 27 Tachwedd ac fe fydd derbyniad diodydd, swper a chyflwyno Gwobrau Rhwydwaith Cymru 2008 yn dilyn.

Bydd cynhadledd eleni'n canolbwyntio ar y sector iechyd a gofal cymdeithasol a bydd yn ystyried safbwyntiau'r sector gwirfoddol a'r sector cyhoeddus yng nghyswllt partneriaethau cyflenwi gwasanaethau. Bydd hefyd yn lansio Cynllun i Ychwanegu Gwerth, gweledigaeth Llywodraeth y Cynulliad ar gyfer cyfeiriad strategol y trydydd sector o ran cefnogi iechyd a gofal cymdeithasol.

Ceir manylion llawn a ffurflen archebu ar wefan WCVA , neu gallwch gysylltu â Desg Gymorth WCVA ar 0800 2888 329, ebost help@wcva.org.uk.

Buddsoddi ym manciau Gwlad yr Iâ
Mae'r Comisiwn Elusennau wedi cyhoeddi canllaw ar gyfer yr elusennau hynny a fuddsoddodd ym manciau Landsbanki, Heritable a Kaupthing Singer a Friedlander yng Ngwlad yr Iâ.

Ategir hwn gan ganllaw'r Comisiwn ynghylch Cynllun Iawndal y Gwasanaethau Ariannol, a gynlluniwyd i dalu iawndal pan fydd elusennau'n colli cynilion mewn banciau a chymdeithasau sy'n methu.

Treth a TAW

Pecyn CD Cymorth Rhodd
Mae Cyllid a Thollau EM wedi cyhoeddi pecyn CD ynghylch defnyddio Cymorth Rhodd i gynyddu incwm elusennau. Mae'n cynnwys canllaw sylfaenol, templedi, ffurflen hawlio ryngweithiol a deunyddiau eraill. Gallwch ofyn am gopi drwy ffonio Elusennau CThEM ar: 08453 020 203, neu ebost: charities@hmrc.gov.uk

Adeiladau a chyfradd sero
Mae achos Synagog Adath Yisroel v Cyllid a Thollau EM [2008] UKVAT V20809 yn awdurdodi'r gosodiad nad yw wal sy'n amgylchynu adeilad yn 'adeilad' at ddibenion cyfradd sero TAW.

Ac mae achos Coleg Chweched Dosbarth Dwyrain Swydd Norfolk v CThEM [2008] UKVAT V20816 yn awdurdodi'r gosodiad nad yw bloc ystafelloedd dosbarth newydd mewn ysgol yn 'estyniad' ac nad yw felly'n gymwys ar gyfer cyfradd sero.

Statws cyflogaeth
Nid yw statws cyflogaeth gweithiwr, hynny yw, a ydynt yn gyflogedig neu'n hunangyflogedig, yn fater o ddewis. Mae a yw rhywun yn gyflogedig neu'n hunangyflogedig yn dibynnu ar delerau ac amodau'r ymrwymiad perthnasol. Fodd bynnag, mae rheolaeth cyfraniadau treth ac Yswiriant Cenedlaethol yn cynnwys rhai rheolau sy'n berthnasol i rai categorïau penodol o weithiwr mewn rhai amgylchiadau penodol ac mae CThEM wedi cynhyrchu canllaw diweddaredig ynghylch y mater hwn.

Y Comisiwn Elusennau

Newyddion y Comisiwn Elusennau
Mae Rhifyn 28 Newyddion y Comisiwn Elusennau newydd ei gyhoeddi ar-lein ac mae'n cynnwys llu o erthyglau defnyddiol gan gynnwys eitemau ynghylch cwblhau cyfrifon, delio â'r wasgfa gredyd a gwrthdaro buddiannau.

Talu ymddiriedolwyr
Mae'r Comisiwn Elusennau wedi diweddaru ei ganllaw i esbonio pan a phryd y mae angen newid dogfen lywodraethu i hwyluso mynediad at y pwer i dalu ymddiriedolwyr am nwyddau a gwasanaethau. Cyflwynodd Deddf Elusennau 2006 bwerau newydd symlach i dalu ymddiriedolwyr am wasanaethau y maent yn eu cyflenwi i'r elusen.

Adroddiadau budd cyhoeddus
Mae'r Comisiwn wedi diweddaru ei ganllaw ynghylch adroddiadau budd cyhoeddus dan Ddeddf Elusennau 2006, gan gynnwys y gyntaf o'i enghreifftiau dychmygol arlein o Adroddiadau Blynyddol Ymddiriedolwyr (TARs) yn dangos sut y gallai elusennau o wahanol faint adrodd ynghylch eu budd cyhoeddus.

Mae'r enghreifftiau'n dangos lle mae adrodd ynghylch budd cyhoeddus yn ffitio o fewn strwythur cyfredol TARs, gan ddarlunio sut yr addaswyd y fersiwn newydd i gynnwys adroddiadau budd cyhoeddus. Bydd yr enghreifftiau hefyd yn dangos sut y gall elusen fach adrodd yn briodol ynghylch ei budd cyhoeddus heb orfod mynd i lefelau dyrys o fanylder. Mae'r enghreifftiau hefyd yn manteisio ar dechnoleg arlein, gyda phob egwyddor budd cyhoeddus â dolen uniongyrchol un-clic i'r enghraifft TAR sy'n darlunio sut mae'n cael ei bodloni.

Y wasgfa gredyd
Cyhoeddodd y Comisiwn arolwg yn ddiweddar yn dangos bod elusennau dan bwysau oherwydd cynnydd mewn galw am eu gwasanaethau a chostau cynyddol, gyda 4 allan o 10 elusen (38%) yn datgan eu bod wedi dioddef yn sgil y dirywiad economaidd y llynedd.

Diogelu data a rhyddid gwybodaeth

Gwelwyd nifer o ddatblygiadau ar wefan Swyddfa’r Comisiynydd Gwybodaeth (ICO):

• Cyhoeddodd yr ICO ganllaw newydd i helpu staff gofal cymdeithasol sy'n delio'n rheolaidd â cheisiadau am gofnodion gwasanaethau cymdeithasol dan y Ddeddf Diogelu Data.

• Yn gynharach eleni, dechreuodd yr ICO raglen helaeth i ddiweddaru ei ganllaw Rhyddid Gwybodaeth ar gyfer unigolion ac awdurdodau cyhoeddus. Mae'r canllaw newydd ar Eithrio gwybodaeth bersonol - yn arbennig o berthnasol.
  
  Mae'r canllaw hwn yn dweud bod rhesymau da'n aml dros gadw gwybodaeth bersonol yn breifat, ond nid yw'r wybodaeth honno wedi'i heithrio'n awtomatig rhag cael ei datgelu dim ond am ei bod yn ddata personol. Mae'n darparu cyngor cam-wrth-gam ynghylch defnyddio'r eithriad, ond mae hefyd yn cynnwys siart llif i helpu ymarferwyr Rhyddid Gwybodaeth, ac mae'n esbonio'r camau y dylid eu cymryd pan fydd unigolyn yn gofyn am wybodaeth amdano'i hun dan y Ddeddf Rhyddid Gwybodaeth pan fo rhaid delio â'r cais fel cais gwrthrych am fynediad dan y Ddeddf Diogelu Data.
  
  Dan y Ddeddf Rhyddid Gwybodaeth a'r Rheoliadau Gwybodaeth Amgylcheddol sy'n ymwneud â gwybodaeth bersonol am unigolion, mae eithriad yn bodoli er mwyn sicrhau nad yw gwybodaeth yn cael ei datgelu pe bai gwneud hynny'n torri ar hawl unigolyn i wybodaeth bersonol gael ei phrosesu'n deg dan y Ddeddf Diogelu Data.

• Mae'r ICO hefyd yn cynhyrchu DVD am ddim i helpu mudiadau i ymateb i geisiadau rhyddid gwybodaeth. Bydd y DVD ar gael cyn y Nadolig ac mae'n para oddeutu 15 munud, a bydd gwylwyr yn cwrdd â rhai cymeriadau diddorol a fydd yn eu tywys drwy bwysigrwydd rheoli cofnodion, sicrhau eu bod yn gyfarwydd â'r canllawiau diweddaraf, mabwysiadu cynlluniau cyhoeddi cymeradwy ynghyd â gwybodaeth a chynnig sylwadau am eithriadau perthnasol, hysbysiadau gwrthod a gwasanaeth da i gwsmeriaid. Os hoffech chi dderbyn copi cyn y Nadolig, anfonwch ebost yn gofyn am un at: robert.parker@ico.gsi.gov.uk.

Amrywiol

Sgriniau cyfrifiadur
Mae'r Awdurdod Gweithredol Iechyd a Diogelwch wedi cynhyrchu Rhestr Wirio ar gyfer VDU ar gyfer cynrychiolwyr diogelwch, a bydd yn helpu cyflogwyr i sicrhau bod eu staff yn cael gwarchodaeth briodol yn erbyn salwch sy'n deillio o VDU.

Gweithio mewn partneriaeth
Mae Canllaw Ymarferol ar Gweithio gyda Phartneriaethau wedi cael ei gyhoeddi gan Gyngor Gwasanaeth Gwirfoddol Nottingham i ddarparu canllaw cam-wrth-gam ar gyfer cynllunio, sefydlu a lansio partneriaeth lwyddiannus.

Yr iaith Gymraeg
Mae Llywodraeth y Cynulliad wedi cyhoeddi Compact rhwng Bwrdd yr Iaith Gymraeg, Llywodraeth y Cynulliad a'r Trydydd Sector, ymgynghoriad sy'n ceisio barn pobl ynglyn â'r Compact drafft "rhwng Bwrdd yr Iaith Gymraeg, Llywodraeth y Cynulliad a'r Trydydd Sector i weithio ynghyd i gryfhau cefnogaeth y trydydd sector i ddefnyddio'r iaith Gymraeg fel iaith gymunedol". Daw’r cyfnod ymgynghori i ben ar 31 Ionawr 2009.

Cynllunio dan arweiniad y gymuned
Mae adnodd arlein ar gyfer Cynllunio dan Arweiniad y Gymuned wedi cael ei greu gan y corff cynghorau cymunedol gwledig ACRE, gan ddefnyddio profiadau ymarferwyr Rhwydwaith Gweithredu Cymunedol Gwledig ar lefel leol. Mae Cynllunio dan Arweiniad y Gymuned yn broses strwythuredig sy'n cynnwys pobl leol mewn trafodaeth am eu hardal leol - mae'n eu hannog i ddynodi anghenion lleol, datblygu atebion lleol a chael dylanwad gwirioneddol ar lunio penderfyniadau lleol ynghylch yr anghenion, blaenoriaethau a'u dyfodol.

Cyfraith cyflogaeth ac ymarfer

Cymodi
Cyn hir, bydd elusennau sydd mewn anghydfod â'u cyflogeion yn gallu rhoi cynnig ar gymodi cyn i achosion gael eu hanfon at dribiwnlysoedd cyflogaeth. Ar ôl rhedeg prosiect peilot llwyddiannus mewn tair canolfan o amgylch y wlad, bydd y gwasanaeth cymodi a ariennir gan y llywodraeth – ACAS – yn dechrau cynnig y gwasanaeth cyn-hawlio o fis Ebrill ymlaen – ar hyn o bryd, mae ACAS yn cynnig cymodi unwaith y bydd hawliad wedi'i gyflwyno gerbron tribiwnlys.

Bydd ACAS hefyd yn cadw ei linell gymorth ar gyfer cyflogwr a chyflogeion sydd mewn anghydfod â'i gilydd ar agor am ddwy awr yn hwy yn ystod yr wythnos – bydd ar agor rhwng 8am ac 8pm o hyn ymlaen. Bydd hefyd ar agor bob bore Sadwrn rhwng 9am ac 1pm.

Hawliau mamolaeth
Mae'r newidiadau deddfwriaethol sy'n effeithio ar fenywod sy'n disgwyl geni plentyn ar neu ar ôl 5 Hydref 2008 wedi cymylu'r gwahaniaeth rhwng Absenoldeb Mamolaeth Cyffredin (OML) ac Absenoldeb Mamolaeth Ychwanegol (AML), ac maent wedi hoelio sylw ar y tâl a'r budd-daliadau y mae'n rhaid eu rhoi i gyflogeion sydd ar absenoldeb mamolaeth.

Mae tîm Cyflogaeth CMS Cameron McKenna wedi cynhyrchu Hawliau Mamolaeth – canllaw - i helpu cyflogwyr ddeall y newidiadau diweddar a beth y mae'n rhaid iddynt ei ddarparu erbyn hyn.

Straen yn y gwaith
Mae'r Llys Apêl wedi traddodi penderfyniad pwysig gyda Dickens v O2 plc gan wrthod apêl 02 yn erbyn dyfarniad barnwr y treial bod 02 yn atebol am anaf personol a ddeilliodd o straen a ddioddefwyd gan un o'i gyflogeion. Wrth hawlio eu bod yn cymhwyso'r canllaw a roddwyd yn Hatton v Sunderland, roedd cymhwysiad y Llys o'r canllaw hwnnw i'r ffeithiau ger eu bron, gellid dadlau, yn dangos nad yw gofynion rhagweladwyaeth resymol, toramod ac achosiaeth mor anodd i hawlwyr eu bodloni ag y gellid bod wedi'i dybio wrth lynu'n gaeth wrth Hatton:

• Yng nghyswllt rhagweladwyaeth resymol, roedd yn ddigon bod y cyflogai wedi cwyno'n flaenorol am straen ei swydd, roedd hi wedi bod yn cyrraedd ei gwaith yn hwyr yn rheolaidd, ac roedd hi wedi dweud wrth ei rheolwr llinell na wyddai am faint y gallai gario ymlaen cyn iddi fynd yn sâl.

• Yng nghyswllt torri dyletswydd, dylai 02 fod wedi anfon ei gyflogai adref, tra bod ymchwiliad brys gan swyddog iechyd galwedigaethol yn cael ei gynnal, hyd yn oed dan amgylchiadau lle nad oedd ei meddyg teulu wedi darparu nodyn yn dweud ei bod yn sâl. Penderfynodd y Llys nad oedd awgrym yn unig o gwnsela cyfrinachol yn ymateb digonol i sefyllfa lle'r oedd cyflogai yn cwyno o straen difrifol.

• Yng nghyswllt achosiaeth, casglodd y Llys bod cyswllt achosol digonol rhwng y toramod a'r salwch, gan ddyfarnu bod y gyfres o fethiannau gan 02 i fynd i'r afael â'i phroblemau wedi cyfrannu'n faterol ar ei salwch.

• Yng nghyswllt dosraniad, dywedodd y Llys na ddylid cael gostyngiad canran ar draws y bwrdd i iawndal am y cyfraniad i'r achos a wnaed gan achosion anghamweddus, gan amau cywirdeb sylwadau Hale LJ yn Hatton ynghylch y pwynt hwn.

Seibiant gorffwys
Yn Rheolaeth Porthorion v Hughes, achos yn delio â sawl agwedd ar seibiannau gorffwys dan Reoliadau Amser Gwaith 1998, canfu'r EAT:

• Bod rhaid i gyflogai weithio dros chwe awr cyn y mae hawl ganddo i gael un seibiant gorffwys; nid oes hawl ganddo i seibiant gorffwys arall os yw'n gweithio am ddeuddeg awr (paragraffau 15-16).

• Os nad oes modd cymryd seibiant gorffwys ar yr adeg briodol, rhaid cynnig seibiant gorffwys priodol i wneud iawn am hynny. Nid yw'n ddigonol dweud y gall cyflogai orffwys rhwng shifftiau (paragraffau 25-29).

• Gellir ond cyflwyno hawliad yng nghyswllt seibiannau gorffwys yn y cyfnod o dri mis cyn cyflwyno hawliad (chwe mis os yw'r gwyn statudol yn berthnasol). Nid yw cysyniad 'toramodau parhaus' i alluogi ôl-ddyddio pellach yn berthnasol yma (paragraffau 42).

Camwahaniaethu ar sail oed
Yn Live Nations (Venues) UK Ltd v Hussain rhoddodd yr EAT arweiniad ynghylch ymddygiad a allai gyfiawnhau dyfarniad o gamwahaniaethu ar sail oed:

• Ni ellir dweud bod cyflogwr sy'n wirioneddol gredu bod cyflogai A yn euog o wahaniaethu ar sail oed yn erbyn cyflogai B, ac sy'n diswyddo cyflogai A oherwydd hynny, yn gwahaniaethu yn erbyn cyflogai A ar sail ei oed/ei hoed.

• Gall cred, na ellir ei chyfiawnhau na'i rhesymoli bod cyflogai â thueddiadau gwrth-oedran, olygu bod y diswyddiad yn un annheg, ond nid yw'n cyfiawnhau casgliad mai'r rheswm dros y diswyddo yw oedran y cyflogai.

• Pe bai diswyddo cyflogai oherwydd amheuaeth o agweddau gwrth-oedran yn cyfiawnhau casgliad o wahaniaethu ar sail oed gan y cyflogwr, gallai rwystro cyflogwr rhag delio â gwahaniaethwr tybiedig oherwydd y gellid dyfarnu eu bod yn gwahaniaethu.

• Gallai cyfeirio at gyflogai fel un sy'n 'rhy hen i newid', mewn achos priodol, ddarparu rhywfaint o sail ar gyfer casglu bod gwahaniaethu ar sail oed wedi digwydd.

Cod Newydd ACAS ynghylch Gweithdrefnau Disgyblu a Chwyno
Mae'r hir ddisgwyliedig Cod Ymarfer Gweithdrefnau Disgyblu a Chwyno gan ACAS wedi ei gyhoeddi. Daw i rym ar 6 Ebrill 2009, pan fydd y gweithdrefnau diswyddo a chwyno statudol yn cael eu diddymu. Bydd methiant afresymol gan gyflogwr i ddilyn y Cod yn golygu y bydd gan dribiwnlys y pwer i gynyddu unrhyw ddyfarniad yn ôl 25%.