Cyflwynodd yr Athro Gerald Holtham y syniad o ardoll i ariannu gofal cymdeithasol yng Nghymru yn y dyfodol ac fe gyhoeddodd adroddiad byr yn amlinellu sut y gallai hyn weithio. Roedd yr ardoll yn un o bedwar syniad ar y rhestr fer o syniadau ar gyfer  trethi newydd ac fe gomisiynais yr Athro Holtham i wneud gwaith pellach ar ei gynnig.
Professor Gerald Holtham put forward the idea of a levy to fund social care in Wales in the future and published a short report outlining how this could work. The levy was one of four ideas on the new tax ideas shortlist and I commissioned Professor Holtham to carry out further work into his proposal.