With the review ongoing it is likely that further work will be needed in the next administration to fully define the scope, benefits, costs, and implications of making changes to the measure.
Gyda'r adolygiad yn parhau, mae'n debygol y bydd angen i’r weinyddiaeth nesaf wneud rhagor o waith i ddiffinio’n llawn cwmpas, manteision, costau a goblygiadau gwneud newidiadau i'r mesur.