Rwyf hefyd yn ymwybodol iawn bod Llywodraeth y DU wedi penderfynu rhewi'r trothwy yng nghyd-destun Adolygiad Augar, a'r argymhelliad a wnaed ynddo i leihau'r trothwy – argymhelliad y mae Llywodraeth Cymru yn anghytuno'n gryf ag ef.
I am also very much aware that the decision taken by the UK government to freeze the threshold has been taken against the backdrop of the Augar Review proposing a reduction of the threshold – proposals the Welsh Government strongly disagrees with.