Dyma'r tro cyntaf i lywodraeth ddatganoledig yn y DU ddechrau ar math hyn broses i ystyried yr achos dros gyflwyno treth newydd mewn maes sydd wedi'i ddatganoli.
This is the first time a devolved government in the UK has embarked on such a process to consider the case for introducing a new tax in an area of devolved responsibility.