However, policy decisions in relation to the approach taken for each tax should be taken with the coherence of the whole tax system in Wales in mind.
Fodd bynnag, dylid ystyried natur gydlynol y system drethu yng Nghymru yn ei chyfanrwydd wrth wneud penderfyniadau polisi mewn perthynas â’r ffordd yr ymdrinnir â phob treth.