Mae’r ymgynghoriad helaeth yn gofyn am safbwyntiau ynghylch pwy ddylai dalu ardoll, pwy fyddai’n codi’r ardoll ac yn ei gasglu, y dull gorau o’i weithredu, a sut y gellid dyrannu’r refeniw o’r dreth.
The extensive consultation seeks views on who should pay a levy, who would be charging and collecting the levy, how the levy could be best applied and how revenues from the tax could be allocated.