Roeddwn yn falch deall bod yr ymgynghoriad wedi ysgogi nifer sylweddol o ymatebion ynghylch ystod eang o faterion. Hoffwn fanteisio ar y cyfle hwn i ddiolch i bawb a ymatebodd i’r ymgynghoriad. Codwyd rhai pwyntiau pwysig yn yr ymatebion ac mae wedi cymryd mwy o amser na’r disgwyl i’w hystyried yn drylwyr ac i ymgorffori’r newidiadau priodol i’r canllawiau. Y bwriad oedd cyhoeddi’r canllawiau terfynol ym mis Medi ond, am y rhesymau a nodais uchod, caiff y canllawiau eu cyhoeddi bellach y gaeaf hwn.
I was pleased that the consultation generated a considerable number of responses on a wide range of matters.  I would like to take this opportunity to thank all those who responded to the consultation.   The responses raised some important points, and it has taken longer than expected to thoroughly consider them all and incorporate the appropriate changes to the guidance.  The intention was to publish the final guidance in September; however for the reasons I have outlined the guidance will be published this winter.