Mae'r adroddiad yn dadansoddi newidiadau polisi a wnaed rhwng mis Mai 2010 a mis Ionawr 2018, a fydd wedi cael eu rhoi ar waith erbyn blwyddyn ariannol 2021-22. Mae'n canfod y bydd bron i hanner yr aelwydydd yng Nghymru yn dioddef oherwydd y diwygiadau, ac mai’r bobl â'r incwm isaf fydd yn teimlo'r effaith fwyaf.
The report analyses policy changes made between May 2010 and January 2018, which will have been implemented by the financial year 2021-22. It finds nearly half of all households in Wales will lose out from the reforms, and that the largest impact will be felt by people on the lowest incomes.