Members considered the role of this tax as a policy lever to achieve wider environmental goals, and how best to engage with sectors as part of any review of the legislation.
Ystyriodd yr aelodau rôl y dreth hon fel ysgogwr polisi i gyflawni nodau amgylcheddol ehangach, a'r ffordd orau o ymgysylltu â sectorau fel rhan o unrhyw adolygiad o'r ddeddfwriaeth.