We have ruled out a proportional system as this would produce some very high tax increases on the highest value properties, higher than they would be under Approach 3.
Rydym wedi diystyru system gyfrannol gan y byddai hyn yn arwain at godiadau treth uchel iawn ar gyfer yr eiddo gwerth uchaf, yn uwch nag y byddent o dan ddull 3.