Mae nifer o sylwebwyr wedi awgrymu bod yr holl faterion hyn wedi’u datrys yn yr Alban.  Mae’n wir bod Llywodraeth yr Alban wedi gosod ei set gyntaf o reoliadau gerbron Senedd yr Alban. Y rheswm pam y llwyddodd Llywodraeth yr Alban i wneud hynny yw bod ganddi’r adnoddau i allu llenwi’r bwlch cyllido, ac mae eu cynllun ar gyfer 2013-14 yn debyg iawn i’r drefn budd-daliadau’r dreth gyngor bresennol. Mae Llywodraeth yr Alban yn rhannu ein pryderon ynghylch y sefyllfa gyllidol, fodd bynnag. Pan wnaethant benderfynu llenwi’r bwlch cyllido ar gyfer 2013-14, amcangyfrifwyd mai £40 miliwn oedd maint y blwch ond, fel yn ein hachos ni, mae’r Trysorlys wedi gostwng ei amcangyfrif o’r symiau a gaiff eu trosglwyddo i Lywodraeth yr Alban ers hynny.
A number of commentators have suggested that, in Scotland, all these things have been resolved. It is true that the Scottish Government has laid its initial set of regulations before the Scottish Parliament. The Scottish Government has been able to do this because it has the resources to be able to cover the funding shortfall and their scheme for 2013-14 closely follows the existing council tax benefit system. However, the Scottish Government shares our concerns about the funding position. When they made the decision to cover the 2013-14 shortfall, the gap was estimated to be £40 million but, like here, the Treasury has since reduced its estimates of the amounts to be transferred to the Scottish Government.