Ni ddylai unrhyw Lywodraeth ddeddfu i roi pwerau troseddol i awdurdod cyhoeddus oni bai bod angen hynny. Roedd yr ymgynghoriad yn cynnig y dylai ACC gael mynediad at rai o'r pwerau sy'n cael eu harfer ar hyn o bryd gan CThEM wrth ymchwilio i droseddu ym maes trethi yng Nghymru.  Ynghlwm wrth y pwerau sefydledig hyn mae set ddiffiniedig o fesurau diogelwch i sicrhau bod y pwerau hyn yn cael eu defnyddio yn gymesur ac yn briodol. Wedi ystyried yr ymatebion a ddaeth i law, rwyf wedi casglu y dylai ACC gael mynediad at rai o'r pwerau sydd ar gael ar hyn o bryd i CThEM o dan Ddeddf yr Heddlu a Thystiolaeth Droseddol 1984 a Deddf Cyfiawnder Troseddol a'r Heddlu 2001.  Yn arbennig, dylai ACC allu gwneud cais i ynad heddwch am warant i gael mynediad i fangre, chwilio ac atafaelu eitemau o fangre neu chwilio person a geir ar y fangre honno wrth ymchwilio i droseddu ym maes trethi datganoledig.
No government should legislate to provide a public authority with criminal powers unless it is necessary. The consultation proposed that WRA should have access to some of the powers currently exercised by HMRC when investigating tax crime in Wales.  These established powers are accompanied by a clearly defined set of safeguards to ensure that these powers are used proportionately and appropriately. Having considered the responses received, I have concluded WRA should have access to some of the powers currently available to HMRC under the Police and Criminal Evidence Act 1984 and the Criminal Justice and Police Act 2001.  In particular, WRA should be able to apply to a justice of the peace for a warrant to enter, search and seize items from premises or search a person found on those premises when investigating devolved tax crime.