Yn gynharach eleni, rhewodd Llywodraeth y DU yr ad-daliadau hyn mewn perthynas ag eiddo perthnasol yn Lloegr ar gyfer y flwyddyn ariannol 2010-2011, ar amcan-gost o ryw £50 miliwn. Roedd dewis gan Lywodraeth y Cynulliad, sef naill ai gwneud yr un peth, a dilyn unrhyw gamau pellach a gymerid gan Loegr, gyda'r gost yn cael ei thalu o gronfa drethi ganolog Llywodraeth y DU, neu dderbyn cynnydd canlyniadol yn ei chyllideb o ryw £2.9 miliwn yn unol â fformwla Barnett. Penderfynodd Llywodraeth y Cynulliad ar y pryd mai'r ffordd fwyaf cost-effeithiol o ddefnyddio'r arian hwn fyddai derbyn y swm canlyniadol a'i ddefnyddio i wrthweithio'n rhannol effeithiau'r gostyngiadau mewn gwariant cyhoeddus a gyflwynwyd gan Lywodraeth y DU, a thrwy hynny helpu i ddiogelu swyddi a gwasanaethau cyhoeddus hanfodol.
Earlier this year, the UK government froze the repayments being made in the financial year 2010-2011, for backdated liability in respect of relevant properties in England at an estimated cost of around £50 million. The Assembly Government had the choice of replicating this course of action, and any subsequent English action, the cost of which would have been met from the UK Government central rating pool, or accepting a consequential increase to its budget of around £2.9 million in line with the Barnett formula. At that time the Assembly Government determined that the most cost effective use of this money would be to accept the consequential and to use it to partially offset the effects of the reductions in public expenditure imposed by the UK Government, thereby helping to protect jobs and essential public services.