Consequently it has announced that how and when such changes should be introduced will need to be considered as part of the next spending review, scheduled for autumn 2013.
O’r herwydd, mae wedi datgan y bydd angen ystyried, fel rhan o’r adolygiad nesaf o wariant yn hydref 2013, sut a phryd y dylid cyflwyno newidiadau o’r fath.