Un o’r rhesymau dros gyflwyno’r moratoriwm oedd cyfyngu ar yr effaith sylweddol ar fusnesau o ganlyniad i’r gyfres o ymyriadau a chyfyngiadau a osodwyd ar economi Cymru yn ystod y pandemig.
The moratorium was introduced for reasons including limiting the significant impact on businesses from the series of interventions and restrictions imposed on the Welsh economy throughout the pandemic.