Cacen Jaffa: Gwahaniaeth rhwng fersiynau
Cynnwys wedi'i ddileu Cynnwys wedi'i ychwanegu
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== Trethi ==
Yn y Deyrnas Unedig, mae [[ Treth ar Werth (Y Deyrnas Unedig) |treth ar werth]] yn daladwy ar fisgedi â gorchudd siocled, ond nid ar gacennau â gorchudd siocled. <ref name="lee">{{Cite book|title=Revenue Law Principles and Practice|url=https://archive.org/details/revenuelawprinci0000unse_j7u2|publisher=A&C Black|last=Lee, Natalie|year=2011|page=[https://archive.org/details/revenuelawprinci0000unse_j7u2/page/1009 1009]|isbn=9781847667663}}</ref> Buodd McVities yn amddiffyn dosbarthiad eu Jaffa Cakes fel cacennau mewn tribiwnlys TAW ym 1991, yn erbyn y dyfarniad mai bisgedi oeddynt oherwydd eu maint a'u siâp a'r ffaith y cân nhw eu bwyta yn lle bisgedi yn aml.<ref name="which">{{Cite web|url=http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890|title=What you do – and don't – pay VAT on|website=Which? Magazine|date=24 June 2010|access-date=27 September 2012|archiveurl=https://web.archive.org/web/20120905024532/http://www.which.co.uk/news/2010/06/what-you-do--and-dont--pay-vat-on-217890|archivedate=5 September 2012}}</ref> Mynnodd McVities mai cacen oedd y cynnyrch, a dywedir i'r cwmni ddod â chacen Jaffa enfawr i'r llys i wneud ei bwynt. Aseswyd y cynnyrch yn ôl y meini prawf canlynol: <ref>{{Cite web|url=http://www.bailii.org/uk/cases/UKVAT/2005/V19389.html|title=United Kingdom VAT & Duties Tribunals Decisions – Torq Ltd v Revenue and Customs [2005]|publisher=British and Irish Legal Information Institute|access-date=27 September 2012}}</ref> <ref>{{Cite web|url=http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|title=Excepted items: Confectionery: The bounds of confectionery, sweets, chocolates, chocolate biscuits, cakes and biscuits: The borderline between cakes and biscuits|website=hmrc.gov.uk|access-date=28 April 2013|archiveurl=https://web.archive.org/web/20130417092751/http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|archivedate=17 April 2013}}</ref>
* Ystyriwyd mai gweddol ddibwys oedd enw'r cynnyrch.
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* Hysbysebir y cynnyrch fel byrbryd ac mae'n cael ei fwyta gyda'r bysedd fel bisgeden, yn hytrach na gyda fforc fel teisen. Roedd y tribiwnlys hefyd o'r farn y byddai plant yn eu bwyta o fewn ychydig gnoadau, yn union fel melysion.
Dyfarnodd y llys o blaid McVitie's y dylid ystyried cacennau Jaffa yn gacennau, sydd yna'n golygu na thelir TAW ar gacennau Jaffa yn y Deyrnas Unedig.<ref name="lee">{{Cite book|title=Revenue Law Principles and Practice|url=https://archive.org/details/revenuelawprinci0000unse_j7u2|publisher=A&C Black|last=Lee, Natalie|year=2011|page=[https://archive.org/details/revenuelawprinci0000unse_j7u2/page/1009 1009]|isbn=9781847667663}}</ref> <ref>{{Cite web|url=http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|title=The borderline between cakes and biscuits|access-date=28 April 2013|archiveurl=https://web.archive.org/web/20130417092751/http://www.hmrc.gov.uk/manuals/vfoodmanual/vfood6260.htm|archivedate=17 April 2013}}</ref>
Mae Comisiynwyr Cyllid Iwerddon yn ystyried cacennau Jaffa yn gacennau hefyd am eu bod yn cynnwys lleithder yn fwy na 12%. O ganlyniad, codir y gyfradd TAW is arnynt (13.5% yn 2016).<ref>{{Cite web|url=https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/J/jaffa-cakes-food-and-drink-for-human-consumption-.aspx|title=Archived copy|access-date=7 January 2018|archiveurl=https://web.archive.org/web/20180107030601/https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/J/jaffa-cakes-food-and-drink-for-human-consumption-.aspx|archivedate=7 January 2018}}</ref>
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