{"id":170,"date":"2023-07-05T09:06:30","date_gmt":"2023-07-05T09:06:30","guid":{"rendered":"https:\/\/www.caselect.co.uk\/?page_id=170"},"modified":"2025-01-24T11:12:52","modified_gmt":"2025-01-24T11:12:52","slug":"purchases-sales-of-used-property","status":"publish","type":"page","link":"https:\/\/www.caselect.co.uk\/cy\/what-are-capital-allowances\/purchases-sales-of-used-property\/","title":{"rendered":"Lwfansau Cyfalaf ar brynu\/gwerthu eiddo ail law"},"content":{"rendered":"

Lwfansau Cyfalaf ar brynu\/gwerthu eiddo ail law<\/h1>\n\n\n

Mae swm y Lwfansau Cyfalaf y gellir ei hawlio wrth brynu eiddo ail-law yn dibynnu ar hanes treth yr eiddo ac o Ebrill 2012 ac Ebrill 2014 ar yr hyn y mae\u2019r gwerthwr a\u2019r prynwr yn cytuno arno ar y pwynt gwerthu.<\/p>\n\n\n

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Cyn Ebrill 2012<\/h3><\/div><\/div>

Ni waeth pryd y prynwyd yr eiddo gan y perchennog presennol, nid yw hawliadau Lwfansau Cyfalaf wedi'u cyfyngu gan amser a gellir eu gwneud o hyd.\u00a0Ym mron pob achos bydd hyn yn golygu bod y trethdalwr yn derbyn ad-daliad treth gan CThEM<\/strong>.

Lle nad oedd Lwfansau Cyfalaf wedi\u2019u hawlio\u00a0ar yr eiddo o\u2019r blaen, gall y\u00a0prynwr wneud hawliad\u00a0drwy ddosraniad cyfiawn a rhesymol\u00a0o dan a562 CAA 2001 yn seiliedig ar y gwerth ar y dyddiad prynu.

Pe bai hawliadau am Lwfansau Cyfalaf wedi'u gwneud gan unrhyw berchennog blaenorol, gallent gael eu cyfyngu i gost wreiddiol yr eiddo.<\/p><\/div><\/div><\/div>\n\n\n\n

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Gofyniad gwerth sefydlog<\/h3><\/div><\/div>

O Ebrill 2012<\/strong>\u00a0cyflwynwyd y gofyniad gwerth sefydlog ar werthu eiddo ail-law lle mae\u2019n rhaid i werthwr a phrynwr eiddo ail-law gytuno ar swm y Lwfansau Cyfalaf i\u2019w drosglwyddo.

Lle'r oedd y gwerthwr wedi hawlio Lwfansau Cyfalaf o'r blaen gwneir hyn trwy i'r ddwy ochr lofnodi etholiadau o dan adran 198 CAA 2001 gan bennu'r gwerthoedd i'w trosglwyddo. Rhaid gwneud etholiadau ar wah\u00e2n ar gyfer nodweddion annatod a pheiriannau cyffredinol.

Lle nad oedd y gwerthwr wedi hawlio Lwfansau Cyfalaf o'r blaen, nid yw etholiadau a198 CAA 2001 yn bosibl a gellid gwneud dosraniad cyfiawn a rhesymol o dan a562 CAA 2001.<\/p><\/div><\/div><\/div>\n\n\n\n

<\/span><\/span>

Gofyniad cronni<\/h3><\/div><\/div>

O Ebrill 2014<\/strong>\u00a0cyflwynwyd y gofyniad cronni ar werthu eiddo ail-law sy'n golygu bod yn rhaid i'r gwerthwr fod wedi nodi'r gwariant yn ei gronfeydd Lwfansau Cyfalaf ond nid o reidrwydd wedi hawlio lwfans.

Yn dilyn y gofyniad cronni, rhaid bodloni\u2019r gofyniad gwerth sefydlog hefyd a dylai\u2019r ddwy ochr lofnodi etholiadau o dan a198 CAA 2001.<\/p><\/div><\/div><\/div>\n\n\n\n

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Pwyntiau eraill i'w hystyried<\/h3><\/div><\/div>

Mae'n bwysig sefydlu swm y Lwfansau Cyfalaf sydd ar gael yn y cam cyn-gysylltu o drafodiad. Gwneir hyn gan gyfreithwyr gan ddefnyddio'r ymholiadau CPSE safonol a gymeradwyir gan Ffederasiwn Eiddo Prydain.
Os na fodlonir y gofyniad cronni a\u2019r gofyniad gwerth sefydlog, ni fydd unrhyw berchennog dilynol yn gallu hawlio Lwfansau Cyfalaf ar yr eiddo a allai leihau gwerth y farchnad yn sylweddol ar werthiant yn y dyfodol.
Mae gan bart\u00efon 2 flynedd o ddyddiad y trafodion i lofnodi a chyflwyno i etholiadau CThEM o dan a198 CAA 2001. Mae methu \u00e2 bodloni'r rheol 2 flynedd yn gwneud etholiad CAA 2001 a198 yn annilys.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/p>\n\n

Maes\u00a0arall\u00a0sy'n\u00a0cael\u00a0ei\u00a0anwybyddu\u00a0yn\u00a0aml\u00a0yw\u00a0lle\u00a0mae\u00a0eiddo\u00a0yn\u00a0cael\u00a0ei\u00a0brynu\u00a0gan\u00a0y\u00a0perchennog\u00a0presennol\u00a0ar\u00a0\u00f4l\u00a0Ebrill\u00a02008\u00a0ond\u00a0yr\u00a0oedd\u00a0y\u00a0gwerthwr\u00a0yn\u00a0perchnogaeth\u00a0arni\u00a0cyn\u00a0Ebrill\u00a02008.\u00a0Yn\u00a0yr\u00a0amgylchiadau\u00a0hyn\u00a0gallai\u00a0etholiad\u00a0adran\u00a0198\u00a0CAA\u00a02001\u00a0fod\u00a0wedi\u00a0ei\u00a0lofnodi\u00a0am\u00a0\u00a31\u00a0ond\u00a0byddai'r\u00a0etholiad\u00a0wedi\u00a0diystyru\u00a0gwariant\u00a0ar\u00a0yr\u00a0asedau\u00a0trydanol,\u00a0goleuo\u00a0a\u00a0d\u0175r\u00a0oer\u00a0cyffredinol\u00a0yr\u00a0oedd\u00a0wedi\u00a0ei\u00a0rwystro\u00a0gan\u00a0hawlio\u00a0y\u00a0cyfalaf\u00a0 systemau\u00a0D\u0175r\u00a0oer. adeilad (cyn Ebrill 2008). Fodd bynnag, ehangodd a33A CAA 2001 y diffiniad o offer neu beiriannau i gynnwys systemau trydan, golau a d\u0175r oer cyffredinol ac ers i\u2019r\u00a0gwerthwr brynu\u2019r eiddo ar \u00f4l Ebrill 2008\u00a0gellir gwneud cais\u00a0am Lwfansau Cyfalaf ar yr asedau hyn\u00a0ar sail gyfiawn a rhesymol o dan a562 CAA 2001 bellach.<\/p><\/div><\/div><\/div>\n<\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"

Purchases\/sales of used property The amount of Capital Allowances that can be claimed on the purchase of a used property is dependent on the tax history of the property and from April 2012 and April 2014 what the vendor and purchaser agree at the point of sale.<\/p>","protected":false},"author":2,"featured_media":0,"parent":129,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_eb_attr":"","editor_plus_copied_stylings":"{}","footnotes":""},"imc_layers":[],"imc_icons":[],"class_list":["post-170","page","type-page","status-publish","hentry"],"imc_loc":"","imc_img_tag":null,"_links":{"self":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/pages\/170","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/comments?post=170"}],"version-history":[{"count":0,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/pages\/170\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/pages\/129"}],"wp:attachment":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/media?parent=170"}],"wp:term":[{"taxonomy":"imc-layer","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_layers?post=170"},{"taxonomy":"imc-icon","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_icons?post=170"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}