{"id":863,"date":"2023-08-30T14:19:21","date_gmt":"2023-08-30T14:19:21","guid":{"rendered":"https:\/\/www.caselect.co.uk\/?p=863"},"modified":"2025-02-07T10:47:56","modified_gmt":"2025-02-07T10:47:56","slug":"enhanced-structures-and-buildings-allowances-in-freeports","status":"publish","type":"post","link":"https:\/\/www.caselect.co.uk\/cy\/enhanced-structures-and-buildings-allowances-in-freeports\/","title":{"rendered":"Lwfansau Strwythurau ac Adeiladau Uwch mewn Porthladdoedd Rhydd"},"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\">Bydd busnesau sy'n gwario arian ar gostau cymwys ar gyfer adeiladu neu uwchraddio strwythurau ac adeiladau masnachol o fewn safleoedd treth Freeport dynodedig yn derbyn budd treth arbennig. Bydd hyn yn cynnwys cyfradd uwch o Lwfans Strwythurau ac Adeiladau (SBA) sy'n berthnasol i dreuliau cymwysedig sy'n ymwneud \u00e2 chreu strwythurau newydd neu wella rhai sy'n bodoli eisoes, yn benodol at ddibenion masnachol o fewn Porthladdoedd Rhydd.<br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Bydd y gyfradd SBA well yn hygyrch ar gyfer asedau sy'n bodloni'r meini prawf ac yn cael eu defnyddio ar neu cyn Medi 30, 2026. Mae hyn yn berthnasol o'r amser y dynodir safle treth Freeport. Bydd y gyfradd SBA uwch yn dilyn sail llinell syth o 10% y flwyddyn.<\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Bydd y newid hwn yn berthnasol i dreuliau cymwysedig pan wneir y contract adeiladu cychwynnol ar gyfer y strwythur neu'r adeilad perthnasol ar neu ar \u00f4l y dyddiad y dynodir safle treth Freeport.<br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Bydd adran 2A (Rhan 2A o Ddeddf Lwfansau Cyfalaf 2001) yn cael ei haddasu i orfodi\u2019r gyfradd rhyddhad uwch o 10% yn dechrau o\u2019r dyddiad gweithredol ar gyfer safleoedd treth Rhadborth. Bydd hyn yn lleihau'r hyd sydd ei angen i ddarparu rhyddhad treth ar gyfer treuliau cymwys o 33 a thraean o flynyddoedd i ddegawd.<\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">I fod yn gymwys ar gyfer y rhyddhad hwn, rhaid rhoi\u2019r strwythur neu\u2019r adeilad i ddefnydd cymwys ar neu cyn Medi 30, 2026.<br><\/p>\n\n<p class=\"eplus-wrapper eplus-styles-uid-24b8d8\">Bydd y gyfraith yn caniat\u00e1u dyraniad rhesymol o dreuliau cymwys ar gyfer strwythurau ac adeiladau sydd wedi'u lleoli'n rhannol o fewn ac yn rhannol y tu allan i ffiniau safleoedd treth Freeport.<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Businesses that spend money on eligible costs for constructing or upgrading commercial structures and buildings within designated Freeport tax sites will receive a special tax benefit. This will involve an increased rate of Structures and Buildings Allowance (SBA) that applies to qualified expenses related to creating new structures or improving existing ones, specifically for commercial [&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":[230],"tags":[233,235,236,237,231],"imc_layers":[],"imc_icons":[],"class_list":["post-863","post","type-post","status-publish","format-standard","hentry","category-sbas","tag-aia","tag-enhanced-capital-allowances","tag-freeports","tag-investment-zones","tag-structural-building-allowance"],"imc_loc":"","imc_img_tag":null,"_links":{"self":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/863","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=863"}],"version-history":[{"count":0,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/posts\/863\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/media?parent=863"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/categories?post=863"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/tags?post=863"},{"taxonomy":"imc-layer","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_layers?post=863"},{"taxonomy":"imc-icon","embeddable":true,"href":"https:\/\/www.caselect.co.uk\/cy\/wp-json\/wp\/v2\/imc_icons?post=863"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}