Newsletter Archive

WCVA Trustee news 26 May 2009 / 26 Mai 2009

WCVA

Looking for funding?
Visit www.sustainablefundingcymru.org.uk – home of the Wales funding portal – a new one-stop shop for funding advice and opportunities. The funding portal provides access to a searchable database of UK funding opportunities, advice and support on raising funds and tips on how to diversify funding.

The funding portal is a brand new resource for third sector organisations in Wales, jointly developed by WCVA and the Welsh Assembly Government.

Sign up today to Funding news, our free monthly electronic newsletter.

How to tender training
In the coming months, WCVA will be holding three training events for organisations wishing to learn more about tendering. The WCVA ‘how to tender’ courses have been developed in response to the increasing role of the third sector in pubic service delivery, and have been designed for people new to tendering or those wishing to improve their skill in preparing tenders.

The two-day events will take place in Rhyl, (June 15 & 16), Aberystwyth (July 13 & 14) and Cardiff (September 14 & 15). To request an expression of interest form, contact the WCVA Helpdesk on 0800 2888 329 or email training@wcva.org.uk. Click here for more information about the courses.

Governance

Social leadership programme
The Clore Social Leadership Programme is a new Fellowship Programme targeted at aspiring leaders in the third sector. Fellows will be recruited through an open application process. To be eligible, potential Fellows must be working in or closely with the wider third sector – as a member of staff or volunteer working in a charity, community organisation, social enterprise or co-operative, or in social housing, a foundation or trust – and will have demonstrated their leadership potential in some of the work they have already undertaken.

Applications for the 2010 Fellowships open in the last week of May 2009; the deadline for completed applications is 30 June 2009.

Governance report
New Philanthropy Capital’s latest report, Board matters, is a review of charity trusteeship in the UK. It questions the strength of trustee boards in the charity sector, and argues that recruitment, training and evaluation of board members is frequently neglected because charities and funders do not prioritise governance.

The report highlights a number of improvements that could help to strengthen trusteeship, including:

  • More action on recruitment from charities, funders and government, to build people’s interest in trusteeship as a way of supporting charities and to increase the diversity of boards. This would include speeding up plans to develop a simpler system to link potential trustees with vacancies.
  • Better support once boards are established. For example, charities should give more thorough inductions for new trustees and there should be increased opportunities for trustees to learn from each other.
  • A stronger focus on boards evaluating their own performance, particularly those of large organisations. Regular appraisals and evaluations of boards are critical to long-term effectiveness.

Organisational assessment
The Centre for Charity Effectiveness at Cass Business School, has produced a new online self-assessment tool designed to help you determine your organisation's strengths and weaknesses in eight key areas including governance, finance and people.

Accounting and finance

Charity accounting and reporting
Trustee News has previously reported on the various reporting changes in charity and company law, but now that a number have just been implemented, here is a useful summary:

  • For financial years starting on or after 1 April 2008, charity trustees must include in their annual report an explanation of how the charity has met the public benefit test – see the Charity Commission's guidance on public benefit reporting for further detail.
  • For financial years ending on or after 1 April 2009, the threshold for unincorporated charities having to prepare accruals accounts, rather than a receipts and payments account, is increased from £100,000 to £250,000.
  • Unincorporated charities with annual income under £25,000 no longer need to have an independent examination or audit, unless required by their governing document or funders, and no longer need to submit their annual accounts and reports to the Charity Commission unless requested to do so (thresholds increased from £10,000).
  • The threshold for requiring a full audit remains £500,000, or is increased from £100,000 to £250,000 if the charity's total assets are more than £3.26 million.

All charitable companies must prepare accruals accounts. The thresholds for independent examination and audit of companies that qualify under company law as ‘small companies’ are the same as for unincorporated charities (above). If the company is a medium or large company, its audit is done under company law rather than charity law.

The Charity Commission guidance, Charity Reporting and Accounting: The essentials (CC15b), is an excellent point of reference.

Charity Commission

Charities and elections
The Charity Commission has issued its updated guidance, Charities and Elections, for use by charities during the run-up to an election, in anticipation of the forthcoming European elections on 4 June. Charities should read this to ensure any campaigning and related activities are compliant with charity law.

Charities and political donations
The CC has also issued a guidance update, Charities and political Donations.

Home ownership charities
Affordable Home Ownership – Charitable Status and Tax, has been published to help registered social landlords (RSLs) and charity trustees who provide charitable shared ownership housing. The guidance is an update to existing information on affordable home ownership and issues relating to charitable status and tax. It is being published in response to the concerns of many RSLs regarding the impact of the economic downturn on their ability to attract beneficiaries for their shared ownership developments.

The practical guidance has been produced jointly by the Charity Commission, Her Majesty’s Revenue and Customs (HMRC) and the Homes and Communities Agency. It uses a range of scenarios to explain how RSLs can ensure that their provision of access to low cost home ownership complies with charity law by furthering a charitable purpose. The guidance has also been updated to explain the options available to those charitable RSLs who have shared ownership housing developments where, because of a major change in circumstances, the properties can no longer be used for their original purposes.

Charity Commission performance
The Charity Commission’s third Stakeholder Survey shows a continued improvement in its ratings against key activities, as assessed by a range of external stakeholders. Results showed the following improvement in the Commission’s ratings compared to the last survey in 2006:

  • Ensuring charities’ compliance with the law – up 11% to 66%
  • The quality of service delivery – up 7% to 71%
  • The quality of its partnership working – up 5% to 65%

Tax and VAT

VAT rates and registration thresholds
The Budget confirmed that the current standard rate of VAT will continue at 15% and will revert to 17.5% for transactions on and after 1 January 2010. The registration threshold for VAT will rise to £68,000 from 1 May 2009.

Tax appeals
HMRC has issued guidance on the new tax appeals and review system, which changed on 1 April 2009. The guidance explains how the new appeals system works for all the different taxes and duties affected, across both direct and indirect tax.

Charity tax legislation
HMRC has revised and updated the list of tax legislation relating to Charities, CASCs, Gift Aid, Payroll Giving and other gifts to charities.

Non-cash benefits
HMRC has published new Guidance on the tax and NICs consequences of non-cash benefits during Statutory Maternity Leave and Statutory Adoption Leave. Non-cash benefits include:

  • company cars, mobile phones, living accommodation or other assets provided to the employee for non-business use, without ownership being transferred to the employee;
  • medical / dental / critical illness / travel / car insurance provided under company insurance policies;
  • employer-provided health checks; and
  • non-cash vouchers, such as childcare vouchers which can only be used by the employee for qualifying childcare and are not transferable.

VAT and charity retailing
HMRC has published a series of notices on various aspects of VAT schemes, some of which may be of interest to charities that have retail operations:

Gift Aid declarations
Any charities taking advantage of Gift Aid should review the wording of their Gift Aid declarations. HMRC has published revised recommended wording, which includes changes to the statement by the donor confirming that they will have paid sufficient tax to cover the Gift Aid being reclaimed. The statement must now include the dates of the tax year.

There should be no need to replace existing declarations with revised ones containing the new wording; instead look to change for future declarations only.

Miscellaneous

Budget 2009
Although the Chancellor made no specific reference to the Charity sector in his 2009 Budget, a number of measures announced in the small print are significant to charities, including:

  • the announcement of a new £20 million Hardship Fund
  • plans to consult with the sector on the development of a Social Investment Wholesale Bank
  • various initiatives and funding to support the unemployed and others disadvantaged by the current economic downturn.

However, many in the sector will be disappointed by the seeming lack of progress in relation to Gift Aid reform and repeal of 'substantial donors legislation'. Furthermore, some will consider that the short-term, positive measures announced are significantly overshadowed by the longer-term legacy of debt facing future generations.

The above mentioned £20 Hardship Fund is for voluntary organisations delivering front line services to vulnerable people affected by the recession. The funds will be targeted at organisations with ‘resource constraints’ which have arisen because of increased demand for their services. The funding will be in the form of grants and the only doubt expressed is that at present it is not clear as to any specific terms and conditions of the funding.

Accountants, Horwath Clark Whitehill, has produced a useful Budget summary, together with an excellent charity Budget briefing.

Flu guidance
Both the CIPD and the TUC have issued useful guidance on the employment issues relating to the possible flu pandemic. The Cabinet Office, the Department of Health and the Welsh Assembly Government have also published supplementary information for third sector organisations.

Contracts accounting
The accountants, Baker Tilly, have put together a useful piece of guidance on the accounting aspects of contracts and grants.

National Survey of Third Sector Organisations
The full results of the National Survey of Third Sector Organisations, covering nearly 50,000 charities, social enterprises and voluntary organisations, have been published on the National Survey website.

The survey, commissioned by the Government and conducted by Ipsos MORI, investigated whether third sector organisations felt that local statutory bodies helped them to succeed – i.e., the basis of their scores against National Indicator 7: "An Environment for a Thriving Third Sector". The results suggest that when third sector organisations are satisfied with their ability to influence local decisions and have some current contact with local statutory bodies, they give an NI 7 score of 75% (compared to the overall national score of 16%). On the other hand, when there is dissatisfaction with the ability to influence local decisions and little or no current contact with local statutory bodies, third sector organisations give an NI 7 score of just 3%.

Culture strategy
The Department of Culture, Media and Sport has published its, Third Sector Strategy.

Employment law and practice

National minimum wage enforcement
BERR has published, National minimum wage: policy on HM Revenue & Customs enforcement and prosecutions, setting out how the Government will operate the civil and criminal enforcement of the National Minimum Wage in the light of changes introduced by the Employment Act 2008.

Eastern European workers
The government has announced that the Worker Registration Scheme, which had been expected to end on 30 April 2009, will continue for another two years. This means employees from the A8 states [Czech Republic, Estonia, Latvia, Lithuania, Slovenia, Slovakia, Poland, and Hungary] must continue to be registered with the Home Office until they have completed 12 months registered work. Employers failing to ensure that their employees comply can be fined up to £5,000.

Equalities Bill
The long-awaited Equality Bill was published recently. The Bill is intended to combine all of the existing legislation on discrimination into one single statute. Whilst it will inevitably be subjected to considerable debate in committee, the first draft can be seen here. The Bill:

  • allows positive discrimination during recruitment in favour of disadvantaged groups when faced with candidates who are otherwise equally qualified
  • reverses Malcolm v London Borough of Lewisham, and abolishes the list of areas in which a disability must impact (e.g. mobility, manual dexterity, memory or ability to learn, concentrate or understand etc.)
  • contains a clause allowing the Secretary of State to order employers with more than 250 employees to publish information about disparities in pay between male and female employees - although apparently the government has announced that this power will not be exercised in the next four years
  • outlaws any clauses in employment contracts which impose a secrecy obligation stopping employees discussing their pay packages
  • introduces a new duty for some key public bodies to pay due regard to socio-economic disadvantage in making strategic decisions, and extends public sector duties to ensure equality to age discrimination
  • gives effect to recent European caselaw by outlawing discrimination by association.

Constructive dismissal
Wishaw and District Housing Association Limited -v- Moncrieff is authority for the proposition that a tribunal must clearly identify what the final straw is when determining whether a Claimant is entitled to resign or not. Further, it provides a useful summary in identifying what types of conduct by a Respondent are capable (or not) of constituting a 'final straw' for the purpose of breaching trust and confidence.

In this case the EAT held that: (1) a letter from the Respondent threatening to consider the possible dismissal of the Claimant because of his long term absence, and (2) a letter from the Respondent's representative offering to deal with his grievance internally when he had previously been offered external mediation, could not objectively be considered as a last straw entitling the Claimant to resign.

Extension of time
In Accurist Watches v Wadher, the EAT has held that, although evidence is required when considering an application to extend time, it need not be in any particular form. Specifically it need not be in the form of oral testimony from the Claimant.

Distinguishing a previous EAT decision where it was said that no extension could be granted without evidence from the Claimant, the EAT clarified that actual testimony is unnecessary (although it is, of course, desirable). It is sufficient for a tribunal to rely on medical evidence, or even infer facts from pleadings or contemporaneous documents.

Disability discrimination
What does the word 'normal' mean, when considering whether something is a "normal day-to-day activity" for the purposes of the Disability Discrimination Act 1995? According to a decision of the EAT in Chief Constable of Dumfries & Galloway Constabulary v Adams, it refers to activities which are to be found amongst a range of employment situations. It would not cover a specialist skill, even though such a skill might be normal within the particular industry (e.g. a skilled watchmaker using specialised tools to craft fine objects of precision) - see paras. 20 and 16 of the judgment.

So, in this case, skills required specifically of a policeman would not be a 'normal day-to-day activity'. However, where the activity was a common one across a range of industries (specifically, walking around during night-shifts), then it did qualify as a 'normal day-to-day activity'.

Tribunal costs
Daleside Nursing Home v Mathew, is authority for the proposition that where there is a clear-cut finding that the central allegation in a discrimination claim is a lie, it is perverse for the Tribunal to conclude that the making of such a false allegation does not constitute unreasonable behaviour for the purposes of costs. At the heart of the direct race discrimination claim was the allegation that the Claimant had been called "a black bxxch" by her manager. After hearing evidence, the Tribunal concluded that this was untrue. However, when the discrimination claim subsequently failed, the Tribunal declined to make a costs order on the basis that the Claimant had a genuine belief in her claim, and had not acted unreasonably.

The EAT held that the Tribunal, in light of the findings of fact which had been made, should have come to the conclusion that the Claimant had acted unreasonably in bringing and conducting the proceedings, and was therefore wrong in law to reject the claim for costs on that basis.


Newyddion Ymddiriedolaeth


WCVA

Edrych am Gyllid?
Ymwelwch â www.sustainablefundingcymru.org.uk - cartref Porth Cyllid Cymru - sef siop un stop am gyfleoedd a chyngor ar gyllid Mae’r porth cyllid yn agor y drws i gronfa ddata y gellir ei chwilio am gyfleoedd cyllid yn y DU, cyngor a chymorth ar godi arian a tipiau ar sut i amrywio eich ffynonellau o gyllid.

Mae’r porth cyllid yn adnodd ar-lein newydd sbon i sefydliadau trydydd sector yng Nghymru, a ddatblygwyd ar y cyd gan WCVA a Llywodraeth Cynulliad Cymru.

Cofrestrwch heddiw i dderbyn Newyddion Nawdd, ein cylchythyr electronig misol sydd yn rhad ac am ddim.

Hyfforddiant Sut i Dendro
Yn ystod y misoedd nesaf bydd WCVA yn cynnal pedwar digwyddiad hyfforddi ar gyfer mudiadau sy’n dymuno dysgu mwy am dendro. Mae cyrsiau ‘sut i dendro’ WCVA wedi cael eu datblygu mewn ymateb i rôl gynyddol y trydydd sector mewn darparu gwasanaethau cyhoeddus, ac maent wedi’u dylunio ar gyfer pobl sy’n newydd i’r maes neu’r sawl sy’n dymuno gwella’u sgiliau paratoi tendrau.
Cynhelir y digwyddiadau deuddydd yng Rhyl, (15 ac 16 Mehefin), Aberystwyth (13 a 14 Gorffennaf) a Caerdydd (14 a 15 Medi). Os hoffech gael ffurflen i fynegi’ch diddordeb, cysylltwch â Desg Gymorth WCVA ar 0800 2888 329 neu e-bostiwch training@wcva.org.uk. Cliciwch yma am ragor o wybodaeth am y cyrsiau.

Llywodraethu

Rhaglen arweinyddiaeth gymdeithasol
Mae Rhaglen Arweinyddiaeth Gymdeithasol Clore yn Rhaglen Gymrodoriaeth newydd a dargedir at arweinwyr awyddus yn y trydydd sector. Caiff cymrodorion eu recriwtio drwy broses ymgeisio agored. I fod yn gymwys, mae’n rhaid bod Cymrodorion posibl yn gweithio yn y trydydd sector ehangach neu’n gweithio’n agos gyda’r sector hwn – fel aelod o staff neu wirfoddolwr yn gweithio mewn elusen, cymdeithas gymunedol, menter gymdeithasol neu gydweithfa, neu mewn tai cymdeithasol, sefydliad neu ymddiriedolaeth – a byddant wedi dangos eu potensial arwain yn rhywfaint o’r gwaith a wnaethant eisoes.

Mae ceisiadau ar gyfer Cymrodoriaethau 2010 yn agor yn wythnos olaf mis Mai 2009; y dyddiad cau ar gyfer ceisiadau wedi’u cwblhau yw 30 Mehefin 2009.

Adroddiad llywodraethu
Mae adroddiad diweddaraf New Philanthropy Capital, Board matters, yn adolygu ymddiriedolaeth elusen yn y DU. Mae’n cwestiynu cryfder byrddau ymddiriedolwyr yn y sector elusennau, ac yn dadlau bod recriwtio, hyfforddi a gwerthuso aelodau bwrdd yn cael eu hesgeuluso’n aml gan nad yw elusennau a chyllidwyr yn rhoi blaenoriaeth i lywodraethu.

Mae’r adroddiad yn amlygu nifer o welliannau a allai helpu i gryfhau ymddiriedolaeth, gan gynnwys:

  • Mwy o weithredu ynghylch recriwtio gan elusennau, cyllidwyr a llywodraeth, i ennyn diddordeb pobl mewn ymddiriedolaeth yn ffordd o gefnogi elusennau a chynyddu amrywiaeth byrddau. Byddai hyn yn cynnwys cyflymu cynlluniau i ddatblygu system symlach i gysylltu ymddiriedolwyr posibl â lleoedd gwag.
  • Gwell cefnogaeth pan fydd byrddau wedi’u sefydlu. Er enghraifft, dylai elusennau roi cyfnodau cynefino mwy trwyadl i ymddiriedolwyr newydd a dylai fod mwy o gyfleoedd i ymddiriedolwyr ddysgu wrth ei gilydd.
  • Ffocws cryfach ar fyrddau’n gwerthuso eu perfformiad eu hunain, yn arbennig y rheini mewn sefydliadau mawr. Mae gwerthuso ac arfarnu byrddau’n rheolaidd yn allweddol i effeithiolrwydd tymor hir.

Asesu sefydliadol
Mae’r Ganolfan Effeithiolrwydd Elusen yn Ysgol Fusnes Cass wedi cynhyrchu arf hunanasesu ar-lein newydd a gynlluniwyd i’ch helpu i bennu cryfderau a gwendidau eich sefydliad mewn wyth maes allweddol gan gynnwys llywodraethu, cyllid a phobl.

Cyfrifyddu a chyllid

Cyfrifyddu a chyllid elusennau
Mae Trustee News wedi adrodd yn flaenorol am y newidiadau adrodd amrywiol mewn cyfraith elusennau a chyfraith cwmnïau, ond gan fod nifer ar waith bellach, dyma grynodeb defnyddiol:

  • Ar gyfer blynyddoedd ariannol sy’n dechrau ar neu ar ôl 1 Ebrill 2008, mae’n rhaid i ymddiriedolwyr elusen egluro yn eu hadroddiad blynyddol sut mae’r elusen wedi bodloni’r prawf budd cyhoeddus – gweler cyfarwyddyd y Comisiwn Elusennau ar adrodd am fudd cyhoeddus am fanylion pellach.
  • Ar gyfer blynyddoedd ariannol sy’n dod i ben ar neu ar ôl 1 Ebrill 2009, mae’r trothwy ar gyfer elusennau anghorfforedig sy’n gorfod paratoi cyfrifon croniadau, yn hytrach na chyfrif derbyniadau a thaliadau, yn cynyddu o £100,000 i £250,000.
  • Erbyn hyn, nid oes angen i elusennau anghorfforedig ag incwm blynyddol o dan £25,000 gael archwiliad annibynnol, heblaw bod eu dogfen lywodraethu neu gyllidwyr yn mynnu hyn, ac erbyn hyn nid oes angen iddynt gyflwyno eu cyfrifon ac adroddiadau blynyddol i’r Comisiwn Elusennau oni ofynnir iddynt wneud hynny (trothwyon wedi cynyddu o £10,000).
  • Mae’r trothwy ar gyfer mynnu archwiliad llawn yn parhau i fod yn £500,000, neu mae’n cynyddu o £100,000 i £250,000 os yw cyfanswm asedau’r elusen yn fwy na £3.26 miliwn.

Mae’n rhaid i bob cwmni elusennol baratoi cyfrifon croniadau. Mae’r trothwyon ar gyfer archwilio’n annibynnol gwmnïau sy’n gymwys o dan gyfraith cwmnïau fel ‘cwmnïau bach’ yr un fath ag ar gyfer elusennau anghorfforedig (uchod). Os yw’n gwmni canolig neu fawr, gwneir ei archwiliad o dan gyfraith cwmnïau yn hytrach na chyfraith elusennau.

Mae cyfarwyddyd y Comisiwn Elusennau, Charity Reporting and Accounting: The essentials (CC15b), yn fan cyfeirio gwych.

Comisiwn Elusennau

Elusennau ac etholiadau
Mae’r Comisiwn Elusennau wedi cyhoeddi ei gyfarwyddyd wedi’i ddiweddaru, Charities and Elections, i elusennau ei ddefnyddio wrth nesáu at etholiad, gan ddisgwyl yr etholiadau Ewropeaidd sydd i ddod ar 4 Mehefin. Dylai elusennau ddarllen hwn i sicrhau bod unrhyw weithgareddau ymgyrchu a chysylltiedig yn cydymffurfio â chyfraith elusennau.

Elusennau a rhoddion gwleidyddol
Mae’r Comisiwn Elusennau hefyd wedi cyhoeddi diweddariad cyfarwyddyd, Charities and political Donations.

Elusennau perchentyaeth
Cyhoeddwyd Affordable Home Ownership – Charitable Status and Tax, i helpu landlordiaid cymdeithasol cofrestredig (LCCiaid) ac ymddiriedolwyr elusen sy’n darparu tai perchenogaeth a rennir elusennol. Mae’r cyfarwyddyd yn diweddaru gwybodaeth bresennol am berchentyaeth fforddiadwy a materion sy’n gysylltiedig â statws elusennol a threth. Mae’n cael ei gyhoeddi mewn ymateb i bryderon llawer o LCCiaid ynghylch effaith y dirywiad economaidd ar eu gallu i ddenu buddiolwyr ar gyfer eu datblygiad perchenogaeth a rennir.

Mae’r cyfarwyddyd ymarferol wedi’i gynhyrchu ar y cyd gan y Comisiwn Elusennau, Cyllid a Thollau Ei Mawrhydi (HMRC) a’r Asiantaeth Cartrefi a Chymunedau. Mae’n defnyddio amryw sefyllfaoedd i egluro sut gall LCCiaid sicrhau eu bod yn cydymffurfio â chyfraith elusennau drwy hybu diben elusennol wrth iddynt ddarparu cyfleoedd i fod yn berchen ar gartref am gost isel. Mae’r cyfarwyddyd wedi’i ddiweddaru hefyd i egluro’r opsiynau sydd ar gael i’r LCCiaid elusennol hynny sydd â datblygiadau tai perchenogaeth a rennir os nad oes modd defnyddio’r eiddo at ei ddibenion gwreiddiol rhagor, oherwydd newid amgylchiadau mawr.

Perfformiad y Comisiwn Elusennau
Mae trydydd Arolwg Rhanddeiliaid y Comisiwn Elusennau yn dangos gwelliant parhaus yn ei ddosbarthiadau mewn perthynas â gweithgareddau allweddol, fel yr asesir gan amryw randdeiliaid allweddol. Dangosodd y canlyniadau’r gwelliant canlynol yn nosbarthiadau’r Comisiwn o’u cymharu â’r arolwg diwethaf yn 2006:

  • Sicrhau bod elusennau’n cydymffurfio â’r gyfraith – wedi codi 11% i 66%
  • Ansawdd cyflenwi gwasanaeth – wedi codi 7% i 71%
  • Ansawdd ei waith partneriaeth – wedi codi 5% i 65%

Mae effeithiolrwydd cyffredinol y Comisiwn yn cael ei ddosbarthu bellach yn 68%, sydd i fyny 5% ers 2006 – ond gostyngodd y dosbarthiadau ychydig – 1% yn y ddau achos – mewn perthynas â’r Comisiwn yn rheolydd strategol (sydd bellach yn 69%), ac ar gyfer ansawdd ein gwybodaeth a chyfathrebu (sydd bellach yn 72%).

Treth a TAW

Cyfraddau TAW a throthwyon cofrestru
Cadarnhaodd y Gyllideb y bydd y gyfradd TAW safonol gyfredol yn parhau i fod yn 15% ac yn dychwelyd i 17.5% ar gyfer trafodion ar ac ar ôl 1 Ionawr 2010. Bydd y trothwy cofrestru ar gyfer TAW yn codi i £68,000 o 1 Mai 2009.

Apeliadau treth
Mae HMRC wedi cyhoeddi cyfarwyddyd ar y system adolygu ac apeliadau treth newydd, a newidiodd ar 1 Ebrill 2009. Mae’r cyfarwyddyd yn egluro sut mae’r system apeliadau newydd yn gweithio ar gyfer yr holl wahanol drethi a thollau yr effeithir arnynt, ar draws treth uniongyrchol ac anuniongyrchol.

Deddfwriaeth treth elusen
Mae HMRC wedi diwygio a diweddaru’r rhestr o ddeddfwriaeth dreth sy’n berthnasol i Elusennau, Clybiau Chwaraeon Amatur Cymunedol, Cymorth Rhodd, Rhoi trwy’r Gyflogres a rhoddion eraill i elusennau.

Buddion heblaw arian
Mae HMRC wedi cyhoeddi Cyfarwyddyd newydd ar ganlyniadau treth a chyfraniadau YG buddion heblaw arian yn ystod Cyfnod Mamolaeth Statudol a Chyfnod Mabwysiadu Statudol. Ymhlith buddion heblaw arian mae:

  • ceir cwmni, ffonau symudol, lle i fyw neu asedau eraill a ddarperir i’r cyflogai at ddefnydd heblaw busnes, heb drosglwyddo perchenogaeth i’r cyflogai;
  • yswiriant meddygol / deintyddol / salwch difrifol / teithio / car a ddarperir o dan bolisïau yswiriant y cwmni;
  • archwiliadau iechyd a ddarperir gan y cyflogwr; a
  • thalebau heblaw arian parod, fel talebau gofal plant na all y cyflogai eu defnyddio ond ar gyfer gofal plant cymwys ac nad oes modd eu trosglwyddo.

TAW ac adwerthu elusennol
Mae HMRC wedi cyhoeddi cyfres o hysbysiadau ar agweddau amrywiol ar gynlluniau TAW, y gallai rhai ohonynt fod o ddiddordeb i elusennau â gweithrediadau adwerthu:

Datganiadau Cymorth Rhodd
Dylai unrhyw elusennau sy’n manteisio ar Gymorth Rhodd adolygu geiriad eu datganiadau Cymorth Rhodd. Mae HMRC wedi cyhoeddi geiriad diwygiedig a argymhellir, sy’n cynnwys newidiadau i’r datganiad gan y rhoddwr sy’n cadarnhau y bydd wedi talu digon o dreth i dalu am adennill y Cymorth Rhodd. Mae’n rhaid i’r datganiad bellach gynnwys dyddiadau’r flwyddyn dreth.

Ni ddylai fod angen o gwbl disodli datganiadau presennol â rhai diwygiedig sy’n cynnwys y geiriad newydd; yn hytrach, dylid eu newid ar gyfer datganiadau yn y dyfodol yn unig.

Amrywiol

Cyllideb 2009
Er na chyfeiriodd y Canghellor yn benodol at y sector Elusennau yn ei Gyllideb 2009, mae nifer o fesurau a gyhoeddwyd yn y print mân yn arwyddocaol i elusennau, gan gynnwys:

  • cyhoeddi Cronfa Galedi £20 miliwn newydd
  • cynlluniau i ymgynghori â’r sector am ddatblygu Banc Cyfanwerth Buddsoddiad Cymdeithasol
  • mentrau a chyllid amrywiol i gefnogi’r di-waith ac eraill o dan anfantais oherwydd y dirywiad economaidd cyfredol.

Fodd bynnag, bydd llawer yn y sector yn siomedig o weld y diffyg cynnydd ymddangosiadol mewn perthynas â diwygio Cymorth Rhodd a dirymu 'deddfwriaeth rhoddwyr sylweddol'. Hefyd, bydd rhai’n ystyried bod y mesurau cadarnhaol, tymor byr a gyhoeddwyd yn cael eu cysgodi i raddau helaeth gan yr etifeddiaeth ddyled dymor hwy sy’n wynebu cenedlaethau’r dyfodol.

Mae’r Gronfa Galedi £20 miliwn y soniwyd amdani uchod ar gyfer mudiadau gwirfoddol sy’n darparu gwasanaethau rheng flaen i bobl agored i niwed yr effeithiwyd arnynt gan y dirwasgiad. Bydd y cyllid yn cael ei dargedu at fudiadau â ‘rhwystrau adnodd’ sydd wedi codi oherwydd galw cynyddol am eu gwasanaethau. Bydd y cyllid ar ffurf grantiau ac ni fynegwyd unrhyw amheuaeth heblaw, ar hyn o bryd, nad oes unrhyw delerau ac amodau penodol clir ar gyfer y cyllid.

Mae’r cyfrifyddion, Horwath Clark Whitehill, wedi cynhyrchu Crynodeb cyllideb defnyddiol, ynghyd â brîff Cyllideb elusen rhagorol.

Cyfarwyddyd ffliw
Mae CIPD a TUC wedi cyhoeddi cyfarwyddyd defnyddiol am y materion cyflogaeth mewn perthynas â’r pandemig ffliw posibl. Mae Swyddfa’r Cabinet, yr Adran Iechyd a Llywodraeth Cynulliad Cymru hefyd wedi cyhoeddi gwybodaeth atodol i sefydliadau trydydd sector.

Cyfrifyddu contractau
Mae’r cyfrifyddion, Baker Tilly, wedi llunio darn defnyddiol o gyfarwyddyd ar yr agweddau cyfrifyddu ar gontractau a grantiau.

Arolwg Cenedlaethol o Sefydliadau Trydydd Sector
Mae canlyniadau llawn yr Arolwg Cenedlaethol o Sefydliadau Trydydd Sector, sy’n cynnwys bron 50,000 o elusennau, mentrau cymdeithasol a mudiadau gwirfoddol, wedi’u cyhoeddi ar wefan yr Arolwg Cenedlaethol.

Roedd yr arolwg, a gomisiynwyd gan y Llywodraeth ac a gynhaliwyd gan Ipsos MORI, yn ymchwilio a oedd sefydliadau trydydd sector yn teimlo bod cyrff statudol lleol yn eu helpu i lwyddo – h.y., sail eu dosbarthiadau mewn perthynas â Dangosydd Cenedlaethol 7: "Amgylchedd ar gyfer Trydydd Sector Ffyniannus". Mae’r canlyniadau’n awgrymu bod sefydliadau trydydd sector, pan fyddant yn fodlon ar eu gallu i ddylanwadu ar benderfyniadau lleol a phan fydd ganddynt ryw gyswllt cyfredol â chyrff statudol lleol, yn rhoi sgôr DC 7 o 75% (o gymharu â’r sgôr genedlaethol gyffredinol o 16%). Ar y llaw arall, pan nad ydynt yn fodlon ar y gallu i ddylanwadu ar benderfyniadau lleol a heb lawer neu ddim cyswllt cyfredol â chyrff statudol lleol, mae sefydliadau trydydd sector yn rhoi sgôr DC 7 o ddim ond 3%.

Strategaeth ddiwylliant
Mae’r Adran dros Ddiwylliant, y Cyfryngau a Chwaraeon wedi cyhoeddi ei Strategaeth Trydydd Sector.

Cyfraith ac arfer cyflogaeth

Gorfodi isafswm cyflog cenedlaethol
Mae BERR wedi cyhoeddi National minimum wage: policy on HM Revenue & Customs enforcement and prosecutions, sy’n nodi sut bydd y Llywodraeth yn gorfodi’n sifil ac yn droseddol yr Isafswm Cyflog Cenedlaethol yng ngoleuni newidiadau a gyflwynwyd gan Ddeddf Cyflogaeth 2008.

Gweithwyr o Ddwyrain Ewrop
Mae’r llywodraeth wedi cyhoeddi y bydd y Cynllun Cofrestru Gweithwyr, y disgwyliwyd iddo ddod i ben ar 30 Ebrill 2009, yn parhau am ddwy flynedd arall. Mae hyn yn golygu ei bod yn rhaid i gyflogeion o wladwriaethau A8 [y Weriniaeth Tsiec, Estonia, Latfia, Lithwania, Slofenia, Slofacia, Gwlad Pwyl, a Hwngari] barhau i gael eu cofrestru gyda’r Swyddfa Gartref nes iddynt gwblhau 12 mis o waith cofrestredig. Os bydd cyflogwyr yn methu sicrhau bod eu cyflogeion yn cydymffurfio, gellir codi dirwy hyd at £5,000 arnynt.

Mesur Cydraddoldeb
Cyhoeddwyd y Mesur Cydraddoldeb hir-ddisgwyliedig yn ddiweddar. Bwriad y Mesur yw cyfuno’r holl ddeddfwriaeth bresennol ar wahaniaethu mewn un statud sengl. Er bydd yn anochel yn destun cryn ddadlau mewn pwyllgor, gellir gweld y drafft cyntaf yma. Mae’r Mesur:

  • yn caniatáu gwahaniaethu cadarnhaol yn ystod recriwtio o blaid grwpiau dan anfantais pan wynebir ymgeiswyr sydd fel arall yr un mor gymwys
  • yn gwrthdroi Malcolm v London Borough of Lewisham, ac yn diddymu’r rhestr o feysydd y mae’n rhaid i anabledd effeithio arnynt (e.e. symudedd, deheurwydd llaw, cof neu allu i ddysgu, canolbwyntio neu ddeall ac ati)
  • yn cynnwys cymal sy’n caniatáu i’r Ysgrifennydd Gwladol orchymyn cyflogwyr â mwy na 250 o gyflogeion i gyhoeddi gwybodaeth am wahaniaethau cyflog rhwng cyflogeion benyw a gwryw - er ei bod yn ymddangos bod y llywodraeth wedi cyhoeddi na fydd y pŵer hwn yn cael ei arfer yn y pedair blynedd nesaf
  • yn gwahardd unrhyw gymalau mewn contractau cyflogaeth sy’n gosod rhwymedigaeth cyfrinachedd sy’n atal cyflogeion rhag trafod eu pecynnau cyflog
  • yn cyflwyno dyletswydd newydd i rai cyrff cyhoeddus allweddol ystyried anfantais economaidd-gymdeithasol yn briodol wrth wneud penderfyniadau strategol, ac yn estyn dyletswyddau sector cyhoeddus i sicrhau cydraddoldeb i wahaniaethu ar sail oedran
  • yn gweithredu cyfraith achosion Ewropeaidd ddiweddar drwy wahardd gwahaniaethu drwy gysylltiad

Diswyddo adeiladol
Mae Wishaw and District Housing Association Limited -v- Moncrieff yn awdurdod ar gyfer y cynigiad ei bod yn rhaid i dribiwnlys nodi’n glir beth yw diwedd y gân wrth bennu a oes gan Hawlydd yr hawl i ymddiswyddo neu beidio. Ymhellach, mae’n darparu crynodeb defnyddiol i nodi pa fathau o ymddygiad gan Ymatebydd sy’n gallu golygu ‘diwedd y gân’ (ai peidio) at ddiben torri ymddiriedaeth a chyfrinachedd.

Yn yr achos hwn roedd y Tribiwnlys Apêl Cyflogaeth yn dal na allai: (1) llythyr gan yr Ymatebydd yn bygwth ystyried posibilrwydd diswyddo’r Hawlydd oherwydd ei absenoldeb tymor hir, a (2) llythyr gan gynrychiolydd yr Ymatebydd yn cynnig ymdrin â’i gŵyn yn fewnol pan gynigiwyd cyfryngu allanol iddo’n flaenorol, gael eu hystyried yn wrthrychol fel diwedd y gân yn rhoi’r hawl i’r Hawlydd ymddiswyddo.

Estyniad amser
Yn Accurist Watches v Wadher, mae’r Tribiwnlys Apêl Cyflogaeth wedi dal, er bod angen tystiolaeth wrth ystyried cais i estyn amser, nad oes angen iddi fod ar unrhyw ffurf arbennig. Yn benodol, nid oes angen iddi fod ar ffurf tystiolaeth lafar gan yr Hawlydd.

Gan wahaniaethu penderfyniad blaenorol gan y Tribiwnlys Apêl Cyflogaeth lle dywedwyd na ellid rhoi unrhyw estyniad heb dystiolaeth gan yr Hawlydd, eglurodd y Tribiwnlys nad oes angen tystiolaeth wirioneddol (er ei bod, wrth reswm, yn ddymunol). Mae’n ddigon i dribiwnlys ddibynnu ar dystiolaeth feddygol, neu hyd yn oed gael ffeithiau o blediadau neu ddogfennau cyfoes.

Gwahaniaethu ar sail anabledd
Beth yw ystyr y gair ‘normal’, wrth ystyried a yw rhywbeth yn "weithgarwch bob dydd normal" at ddibenion Deddf Gwahaniaethu ar Sail Anabledd 1995? Yn ôl penderfyniad gan y Tribiwnlys Apêl Cyflogaeth yn Chief Constable of Dumfries & Galloway Constabulary v Adams mae’n cyfeirio at weithgareddau sydd i’w canfod ymhlith amrywiaeth o sefyllfaoedd cyflogaeth. Ni fyddai’n cynnwys sgil arbenigol, er gallai sgil o’r fath fod yn normal yn y diwydiant arbennig (e.e. oriadurwr medrus yn defnyddio offer arbenigol i wneuthur pethau cain â thrachywiredd) – gweler paragraffau 20 a 16 o’r dyfarniad.

Felly, yn yr achos hwn, ni fyddai sgiliau a fynnir yn benodol gan blismon yn 'weithgarwch bob dydd normal'. Fodd bynnag, os oedd y gweithgarwch yn un cyffredin ar draws ystod o ddiwydiannau (yn benodol, cerdded o amgylch yn ystod sifftiau nos), wedyn yr oedd yn gymwys yn ‘weithgarwch bob dydd normal'.

Costau tribiwnlys
Mae Daleside Nursing Home v Mathew, yn awdurdod ar gyfer y cynigiad, os oes canfyddiad clir fod yr honiad canolog mewn hawliad gwahaniaethu yn gelwydd, ei bod yn hurt i’r Tribiwnlys ddod i’r casgliad nad yw gwneud y fath honiad ffug yn golygu ymddygiad afresymol at ddiben costau. Wrth wraidd yr hawliad gwahaniaethu hiliol uniongyrchol oedd yr honiad fod yr Hawlydd wedi cael ei galw’n "a black bxxch" gan ei rheolwr. Ar ôl clywed tystiolaeth, daeth y Tribiwnlys i’r casgliad mai anwiredd oedd hyn. Fodd bynnag, pan fethodd yr hawliad gwahaniaethu wedyn, penderfynodd y Tribiwnlys wneud gorchymyn costau ar y sail fod yr Hawlydd yn wirioneddol credu yn ei hawliad, ac nad oedd wedi gweithredu’n afresymol.

Roedd y Tribiwnlys yn dal y dylai’r Tribiwnlys, yng ngoleuni’r canfyddiadau ffaith a wnaethpwyd, fod wedi dod i’r casgliad fod yr Hawlydd wedi bod yn afresymol yn cyflwyno a chynnal yr achos, a’i fod felly’n anghywir yn gyfreithiol i wrthod y cais am gostau ar y sail honno.