Some of the barriers to the implementation of the Council Tax Protocol included outdated legislation; data sharing issues; lack of training and guidance; and the internal organisation of a council.
Fodd bynnag, roedd diffyg argaeledd o Gyfarpar Diogelu Personol, penderfyniadau lleol anghyson ac annheg a hysbysiadau Peidio â Cheisio Dadebru (DNAR) hefyd yn arwyddocaol.