If an appeal is made against the penalty or the WRA carries out a review of the penalty decision, recovery of the penalty amount is suspended until the appeal is determined or review is complete.
Os bydd ACC yn penderfynu peidio â derbyn bod esgus y trethdalwr yn rhesymol a’i fod yn rhoi cosb, caiff y trethdalwr ofyn am adolygiad neu apêl mewn perthynas â phenderfyniad ACC.