Whilst there were differing views expressed on if this work should be included in this guidance, we have reached the conclusion that it should not be included for the following reasons:
Er bod safbwyntiau gwahanol wedi'u mynegi ynghylch a ddylid cynnwys y gwaith hwn yn y canllawiau hyn, rydym wedi dod i'r casgliad na ddylid ei gynnwys am y rhesymau canlynol: