Cafodd hyn ei wneud i gydnabod bod y cynghorau’n amrywio’n sylweddol o ran eu harferion ar hyn o bryd – o ran codi ffioedd o gwbl, maint y ffioedd, a hyd yn oed sut y diffinnir plentyn at y diben hwn. Mae’n anodd cyfiawnhau y gallai teulu sy’n claddu plentyn mewn un rhan o Gymru orfod talu cannoedd o bunnoedd i’r awdurdod lleol tra bod teulu mewn rhan arall o Gymru yn talu dim.
This was in recognition of the significant variation in the approach currently adopted by councils – in terms of whether fees are charged, what fees are charged and even how a child is defined for these purposes.  It is hard to justify that a family burying a child in one part of Wales could pay hundreds of pounds in local authority fees while a family in another part of Wales would pay nothing.