“Er mai dim ond un elfen o waith ymchwil sydd yma, a honno’n rhoi sylw i safbwynt yr awdurdodau lleol, mae’r adroddiad yn rhoi gwell dealltwriaeth inni o’r arferion presennol ar draws Cymru o ran casglu’r dreth gyngor ac adennill dyledion.
“Although this is just one strand of research which brings out the perspective of local authorities, the report helps to build our understanding of current practices in respect of council tax collection and recovery methods used across Wales.