{"id":1073,"date":"2024-03-07T13:28:48","date_gmt":"2024-03-07T13:28:48","guid":{"rendered":"https:\/\/www.caselect.co.uk\/?p=1073"},"modified":"2025-02-07T10:49:31","modified_gmt":"2025-02-07T10:49:31","slug":"update-from-spring-budget-2024-furnished-holiday-lets-fhl","status":"publish","type":"post","link":"https:\/\/www.caselect.co.uk\/cy\/update-from-spring-budget-2024-furnished-holiday-lets-fhl\/","title":{"rendered":"Diweddariad o Gyllideb Gwanwyn 2024 Gosodiadau Gwyliau \u00e2 Dodrefn (FHL)"},"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-right:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30);box-shadow:var(--wp--preset--shadow--natural)\"><p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Yn dilyn y cyhoeddiadau diweddar yng Nghyllideb y Gwanwyn, mae\u2019r llywodraeth wedi datgan ei bwriad i ddod \u00e2\u2019r fframwaith treth ar osodiadau gwyliau wedi\u2019i ddodrefnu (FHL) i ben. Nod y symudiad hwn yw rhoi\u2019r gorau i freintiau treth presennol i landlordiaid sy\u2019n gweithredu eiddo gwyliau wedi\u2019u dodrefnu am gyfnod byr, gan ffafrio rhentu eiddo preswyl yn y tymor hwy. <br><br>Ymhlith y manteision treth presennol, nad ydynt yn gyfyngedig i berchnogion FHL, mae didyniadau ar gyfer llog ar fenthyciadau yn erbyn elw trethadwy, lwfansau cyfalaf ar gyfer gosodiadau, rhyddhad treth enillion cyfalaf amrywiol (gan gynnwys rhyddhad gwaredu asedau busnes, rhyddhad treigl, a rhyddhad dal drosodd rhoddion). a dosbarthiad elw FHL fel enillion perthnasol at ddibenion pensiwn. Yn ogystal, mae incwm o FHLs a ddelir ar y cyd gan barau priod neu bartneriaid sifil yn osgoi'r rhaniad treth incwm diofyn 50:50. <br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Rhoddir lwfansau cyfalaf i berchnogion FHL ar gyfer gosodiadau a dodrefn yn yr eiddo megis ceginau gosod, offer ymolchfa, gwresogi, plymio, trydan a goleuo a mwy yn ogystal \u00e2 dodrefn, gan arwain yn aml at ryddhad o 100% yn y flwyddyn o wariant.<\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Mae'n ymddangos bod cyfleoedd tymor byr rhwng nawr ac Ebrill 25 (pan fydd y rheolau FHL yn cael eu diddymu) i brynu portffolios FHL presennol i gaffael eiddo newydd. Mae hyn oherwydd bod modd gwrthbwyso Lwfansau Cyfalaf yr FHL newydd yn erbyn elw CTFfau eraill sy'n eiddo iddynt. <br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Felly, mae'n hanfodol ystyried cwblhau pryniannau erbyn Mawrth 31, 2025 (ar gyfer cwmn\u00efau) ac Ebrill 5, 2025 (ar gyfer unigolion). At hynny, wrth i ragor o fanylion ddod i'r amlwg, efallai y bydd unrhyw un sy'n berchen ar eiddo FHL neu'n ystyried ei brynu am werthuso eu hopsiynau cyn i'r rheolau FHL gael eu diddymu ym mis Ebrill 2025, gan y bydd rhoi sylw manwl i'r manylion sydd i ddod yn hollbwysig. Credwn y gallai hyn gael effaith sylweddol ar y farchnad FHL.<br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">If you wish to discuss your own personal circumstances please feel free to contact us for more information.<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Following the recent Spring Budget announcements, the government has declared its intention to end the furnished holiday lettings (FHL) tax framework. This move aims to discontinue existing tax privileges for landlords operating short-term furnished holiday properties, favouring longer-term residential property rentals. Among the current tax advantages, not limited to FHL proprietors, are deductions for interest [&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":[225],"tags":[241,232,242,243],"imc_layers":[],"imc_icons":[],"class_list":["post-1073","post","type-post","status-publish","format-standard","hentry","category-gov-budget","tag-budget","tag-capital-allowances","tag-fhls","tag-furnished-holiday-lets"],"imc_loc":"","imc_img_tag":null,"_links":{"self":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/1073","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=1073"}],"version-history":[{"count":0,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/tags?post=1073"},{"taxonomy":"imc-layer","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_layers?post=1073"},{"taxonomy":"imc-icon","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_icons?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}