Reliefs should also encourage compliance by reaching intended beneficiaries and preventing misuse of the system, which can be achieved through simplicity.
Dylai ardrethi hefyd annog cydymffurfiaeth drwy gyrraedd y buddiolwyr arfaethedig ac atal camddefnydd o'r system, sef rhywbeth y gellir ei gyflawni drwy symlrwydd.