{"id":1048,"date":"2023-11-23T15:02:34","date_gmt":"2023-11-23T15:02:34","guid":{"rendered":"https:\/\/www.caselect.co.uk\/?p=1048"},"modified":"2025-02-07T10:48:32","modified_gmt":"2025-02-07T10:48:32","slug":"full-expensing-on-capital-allowances-made-permanent","status":"publish","type":"post","link":"https:\/\/www.caselect.co.uk\/cy\/full-expensing-on-capital-allowances-made-permanent\/","title":{"rendered":"Treuliau llawn ar Lwfansau Cyfalaf yn cael eu gwneud yn barhaol"},"content":{"rendered":"<div class=\"blog-body-text wp-block-group eplus-wrapper is-layout-flow wp-block-group-is-layout-flow\" style=\"border-radius:25px;padding-top:var(--wp--preset--spacing--40);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--40);padding-left:var(--wp--preset--spacing--30);box-shadow:var(--wp--preset--shadow--natural)\"><p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Ym mis Mawrth 2021, pan ddatgelwyd y penderfyniad i godi cyfradd y dreth gorfforaeth i 25% yn wreiddiol, gwnaed cyflwyniad cydamserol o\u2019r uwch-ddidyniad gyda\u2019r nod o liniaru effaith y newid hwn. Fodd bynnag, wrth i\u2019r uwch-ddidyniad ddod i ben ar 31 Mawrth, 2023, yng nghanol amodau economaidd heriol parhaus yn y DU, roedd disgwyliad eang i\u2019r llywodraeth gymryd mesurau ychwanegol i ysgogi buddsoddiad busnes.<br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Gan ymateb i\u2019r disgwyliadau hyn, datgelodd Canghellor y DU fenter sylweddol yng Nghyllideb y Gwanwyn eleni\u2014treuliau llawn y Lwfansau Cyfalaf yn awr i\u2019w gwneud yn barhaol yn hytrach na dod i ben yn 2026 i gynyddu buddsoddiad busnes. Mae hyn yn caniat\u00e1u lwfans blwyddyn gyntaf didynnu 100% ar wariant cymwys. Yn ymarferol, mae Gwariant Llawn yn awgrymu y bydd cwmn\u00efau\u2019n elwa o hyd at 25% o ddidyniad treth yn ystod y flwyddyn ar gyfer Gwariant Cyfalaf sy\u2019n ymwneud \u00e2 chyfrannau sylweddol o\u2019u hoffer a pheiriannau.<\/p>\n\n<ul class=\"wp-block-list eplus-wrapper eplus-styles-uid-8b9c7e\"><li class=\"eplus-wrapper eplus-styles-uid-24b8d8\">lwfans blwyddyn gyntaf 100% ar gyfer gwariant prif gyfradd \u2014 a elwir yn dreuliau llawn<\/li>\n\n<li class=\"eplus-wrapper eplus-styles-uid-24b8d8\">lwfans blwyddyn gyntaf o 50% ar gyfer gwariant cyfradd arbennig<\/li><\/ul>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Beth mae hyn yn ei olygu yn ymarferol? Prynwch adeilad newydd gydag offer a pheiriannau gwerth \u00a35m erbyn diwrnod olaf eich blwyddyn ariannol a gallai arbed treth o \u00a31.25m i chi.<\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\"><br>Enghraifft arall, fel cwmni rydych yn buddsoddi \u00a31m mewn offer a pheiriannau newydd, offer, gosodiadau a ffitiadau a gallwch leihau eich biliau treth cymaint \u00e2 \u00a3250k yn y flwyddyn y gwnaethoch fuddsoddi.<br><\/p>\n\n\n<p class=\"eplus-wrapper\"><strong>Rhai pwyntiau i'w hystyried<\/strong><\/p>\n\n\n<ul class=\"wp-block-list eplus-wrapper eplus-styles-uid-1870ea\">\n<li class=\"eplus-wrapper\">Mae ar gyfer cwmn\u00efau yn unig. <\/li>\n\n\n<li class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Mae ar offer neu beirianwaith cymhwyso NEWYDD, felly gydag adeiladau \u2018ail law\u2019 mae\u2019n rhaid i\u2019r Prynwr ddibynnu\u2019n bennaf ar y Lwfans Buddsoddi Blynyddol o \u00a31m.<\/li>\n\n<li class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Ceir rhai eithriadau nodedig, megis ceir, yn ogystal \u00e2 llawer o asedau a ddefnyddir ar gyfer prydlesu.<\/li><\/ul>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Os hoffech drafod eich amgylchiadau unigol yngl\u0177n \u00e2 threuliau llawn yn fwy manwl, os gwelwch yn dda <a href=\"https:\/\/www.caselect.co.uk\/cy\/contact\/\">cysylltwch \u00e2 ni<\/a> yn uniongyrchol. <\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>In March 2021, when the decision to raise the corporation tax rate to 25% was initially disclosed, a concurrent introduction of the super-deduction was made aimed to mitigate the impact of this transition. However, as the super-deduction concluded on March 31, 2023, amidst persistent challenging economic conditions in the UK, there was widespread anticipation for [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","editor_plus_copied_stylings":"{}","footnotes":""},"categories":[228],"tags":[232,235,238],"imc_layers":[],"imc_icons":[],"class_list":["post-1048","post","type-post","status-publish","format-standard","hentry","category-full-expensing","tag-capital-allowances","tag-enhanced-capital-allowances","tag-full-expensing"],"imc_loc":"","imc_img_tag":null,"_links":{"self":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/1048","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/types\/post"}],"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=1048"}],"version-history":[{"count":0,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/1048\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/media?parent=1048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/categories?post=1048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/tags?post=1048"},{"taxonomy":"imc-layer","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_layers?post=1048"},{"taxonomy":"imc-icon","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_icons?post=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}