the VOA issues a considered decision stating why they have been unable to agree to the proposed changes with supporting evidence, and the taxpayer can decide to move forwards with an appeal to the VTW
Os bydd talwr ardrethi yn parhau’n anfodlon ar ôl y penderfyniad, gall fynd â'i apêl i Dribiwnlys Prisio Cymru lle bydd yr achos yn cael ei adolygu.