Mae amrywiaeth eang y safbwyntiau a fynegwyd yn yr ymatebion i’r ymgynghoriad wedi ysgogi Llywodraeth Cymru i ystyried pa ddull gweithredu sydd fwyaf priodol dan yr  amgylchiadau hyn. Drwy’r cynigion hyn felly, rydym yn bwriadu rhoi pwerau disgresiwn i Awdurdodau Lleol a fydd yn golygu bod pob Cyngor yn gallu ystyried effeithiau ail gartrefi ar eu cymunedau a phenderfynu wedyn a ydynt am weithredu’r polisi neu beidio. Bydd rhaid i bob Cyngor esbonio  a chyfiawnhau ei benderfyniad i’r trigolion lleol sy’n talu’r Dreth Gyngor.
The range of opinions which were expressed in the responses to the consultation has prompted the Welsh Government to consider the most appropriate approach in these circumstances.  The proposals therefore aim to give discretionary powers to Local Authorities.  This will mean each Council can consider the effects which second homes are having on their communities and decide whether they (Local Authorities) wish to implement the policy or not.  The decision which each Council makes will therefore need to be explained and justified to its local Council Taxpayers.