Gwnaed y penderfyniad i ddewis treth ar dir gwag yn dilyn ystyriaeth fanwl o bedwar syniad am drethi a oedd ar y rhestr fer - y dreth ar dir gwag; treth ar ddeunydd plastig untro; ardoll gofal cymdeithasol a threth ar dwristiaeth.
The decision to choose a vacant land tax followed a detailed consideration of four shortlisted tax ideas – the vacant land tax; a disposable plastics tax; a social care levy and a tourism tax.