At the moment, every time there is a UK budget cycle there is a risk that there may be a change which impacts on a devolved tax and has a direct budgetary impact on Welsh resources.
Ar hyn o bryd, bob tro y ceir cylch cyllideb yn y DU, mae risg y gallai newid gael ei wneud sy'n effeithio ar drethi datganoledig ac sy’n cael effaith gyllidebol uniongyrchol ar adnoddau Cymru.