“Ond, mae yna wahaniaethau allweddol hefyd rhwng y Dreth Dirlenwi bresennol a'r Dreth Gwarediadau Tirlenwi. Er enghraifft, o dan ein Deddf ni, gellir codi treth ar warediadau gwastraff heb eu hawdurdodi er mwyn rhoi cymhelliad ariannol i bobl beidio â chael gwared ar eu gwastraff fel hyn.  Mae gwarediadau gwastraff heb eu hawdurdodi yn difetha ein cymunedau; maen nhw'n ffordd o efadu trethi ac maent yn rhoi busnesau gwastraff cyfreithlon o dan anfantais.
“However, a key difference between the existing landfill tax and landfill disposals tax is that our Act enables tax to be charged on unauthorised disposals of waste in order to provide a financial deterrent against undertaking this activity. Unauthorised disposals of waste blight our communities; they are a potential source of tax evasion and place legitimate waste businesses at a disadvantage.