Mae’r adroddiad yn dwyn ynghyd y dystiolaeth sy’n bodoli’n barod ynghylch effaith y dreth gyngor a chasglu ôl-ddyledion ar aelwydydd incwm isel. Yn ogystal, cynhaliwyd cyfweliadau gydag ymarferwyr o bob un o’r 22 awdurdod lleol er mwyn meithrin gwell dealltwriaeth o’u dulliau presennol o fynd ati gasglu ac adennill ôl-ddyledion y dreth gyngor yng Nghymru.
The report pulls together existing evidence on the impact of council tax and of the collection of arrears on low-income households.  In addition, interviews were undertaken with practitioners from all 22 local authorities to obtain a better understanding of their current approach to collecting and recovering council tax arrears in Wales.