Mae’r polisi hefyd yn rhoi ystyriaeth i gyflwyno’r Ardoll Brentisiaethau, sy’n dreth ar gyflogaeth a gyflwynwyd gan Lywodraeth y Deyrnas Unedig a ddaw i rym ar 6 Ebrill 2017.
The policy also takes into account the introduction of the Apprenticeship Levy  a UK Government employment tax which is due to come into effect on 6 April 2017.