Yn dilyn proses dendro agored, penodwyd Eunomia Research and Consulting ym mis Mehefin 2022 i gynnal yr adolygiad annibynnol. Mae'r adolygiad bellach wedi dod i ben, ac mae ei adroddiad yn cael ei gyhoeddi heddiw, 6 Gorffennaf 2023. Roedd cwmpas yr adolygiad yn canolbwyntio ar effeithiolrwydd LDT a'i rhoi ar waith. Yn benodol, nod yr adolygiad oedd ystyried effaith cyfraddau LDT ar ymddygiad yn y sector gwastraff ac i ba raddau y mae deddfwriaeth LDT wedi dylanwadu ar ymddygiadau.
Following an open tendering process, Eunomia Research and Consulting was appointed in June 2022 to conduct the independent review. The review has now concluded, and its report is published today, 6 July 2023. The scope of the review focused on the effectiveness of LDT and its implementation. In particular, the review aimed to consider the impact of LDT rates on behaviours in the waste sector and the extent to which LDT legislation has influenced behaviours.