However, it is important to also consider that too frequent changes to rates in different areas would not be consistent with a stable tax system, provide clarity or certainty to taxpayers.
Fodd bynnag, ni fyddai newidiadau rhy aml i gyfraddau mewn ardaloedd gwahanol yn creu system drethu sefydlog, nac yn rhoi eglurder a sicrwydd i drethdalwyr.