If rates are introduced which require consideration of intended use, do you have any comments on how the design could make it simpler for taxpayers to comply with by minimising the scope for error?
Pe bai’r gyfradd is yn cael ei dileu, pa rwystrau, os o gwbl, a fyddai’n cael eu hwynebu wrth addasu i’r newid hwnnw, yn eich barn chi?