1.3 The tax incentives include targeted relief from employer national insurance contributions, enhanced structures and buildings allowances, and enhanced capital allowances.
1.3 Mae'r cymhellion treth yn cynnwys rhyddhad wedi'i dargedu rhag cyfraniadau yswiriant gwladol cyflogwr, lwfansau strwythurau ac adeiladau uwch a lwfansau cyfalaf uwch.