Option 2, to create a unified tribunal system comprising of the First-tier Tribunal for Wales and the Appeal Tribunal for Wales, is the favoured option.
Opsiwn 2, sef creu system dribiwnlysoedd unedig sy’n cynnwys Tribiwnlys Haen Gyntaf Cymru a Thribiwnlys Apêl Cymru, yw’r opsiwn sy’n cael ei ffafrio.