“Er gwaethaf galwadau cyson gan Lywodraeth Cymru i Lywodraeth y DU ynghylch APD, nid oes penderfyniad wedi'i wneud eto. Mae'r Alban, Gogledd Iwerddon a Lloegr i gyd yn rheoli APD i raddau amrywiol - nid oes unrhyw gyfiawnhad o gwbl dros drin Cymru'n wahanol.
“Despite the Welsh Government’s repeated calls to the UK Government about APD, a decision has still not been made. Scotland, Northern Ireland and England all control APD to different extents – there is no justification for Wales being treated differently.