Rwyf wedi bod yn ystyried yr opsiynau ar gyfer y dyfodol o ran yr angen i gael corff sy'n annibynnol ar Lywodraeth Cymru i lunio rhagolygon ar gyfer refeniw trethi sydd wedi’u datganoli, neu wedi’u datganoli'n rhannol, i Gymru. Mae'n bwysig bod yr adnoddau a gaiff eu neilltuo ar gyfer y swyddogaeth newydd hon yn gymesur â'r dasg a'u bod yn adlewyrchu ystod y trethi sydd o dan reolaeth Gweinidogion Cymru ar hyn o bryd.
I have been considering the options for future years which will require a body independent of the Welsh Government to produce tax revenue forecasts for devolved and partially devolved taxes in Wales. It is important that the resources that are dedicated to this new function are proportionate to the task and reflect the range of taxes that are currently under the control of Welsh Ministers.