Ni fyddem yn dymuno newid gallu ysgolion annibynnol ac ysbytai preifat i godi refeniw drwy ffioedd a thaliadau, ac i elwa ar y manteision ariannol eraill a ddaw yn sgil statws elusennol.  Fodd bynnag, mae'n briodol adolygu'r rhyddhad ardrethi a ddarperir a'r gofynion i gyfrannu at gost gwasanaethau lleol drwy ardrethi annomestig, a hynny er mwyn sicrhau tegwch yn y system drethi leol.
The ability of private and independent schools and private hospitals to raise revenue through fees and charges and to benefit from the other financial advantages of charitable status is not something we wish to alter.  However, it is appropriate to review the provision of rates relief and the requirements for contributing to the cost of local services through non-domestic rates to ensure fairness within the local taxation system.