Whilst it is possible to proceed on a devolved basis with a levy it is clear that there is far greater merit in proceeding with this on an England and Wales basis.
Er ei bod yn bosibl symud ymlaen gydag ardoll ar sail ddatganoledig, mae’n amlwg y byddai’n llawer mwy manteisiol symud ymlaen ar sail Cymru a Lloegr.