Ten per cent of the responses received raised concerns about the costs of administration and 15 responses raised questions about the correct treatment for tax purposes.
Roedd deg y cant o’r ymatebion a dderbyniwyd yn mynegi pryder ynghylch costau gweinyddu ac roedd 15 o’r ymatebion yn codi cwestiynau am y driniaeth gywir at ddibenion treth.