Ratepayers will be able to make an appeal to the VTW, once they have progressed through the check and challenge stages with the VOA.
Bydd trethdalwyr yn gallu gwneud apêl i'r Tribiwnlys unwaith y byddant wedi symud ymlaen drwy'r camau 'gwirio' a 'herio' gyda'r Asiantaeth.