Mae system hirsefydlog yng Nghymru ar gyfer ymdrin ag apelau yn erbyn prisiadau ardrethi annomestig. Mae wedi hen brofi ei hun dros amser, ond nid da lle gellir gwell ac mae angen moderneiddio'r system i sicrhau ei bod mor effeithlon ac effeithiol â phosibl - i'r llywodraeth ac i'r trethdalwyr.
There is a long-established system for handling appeals of non-domestic rates valuations in Wales. It has stood the test of time but there is room for improvement and these is a need to modernise the system to ensure that it is as efficient and effective as possible – for government and for ratepayers.