Mae Llywodraeth y DU wedi gwrando ar fy awgrym i gynyddu’r dreth ffawdelw ar y sector ynni. Er hynny, gallai fod wedi gwneud mwy i gau bylchau sy’n galluogi cwmnïau olew a nwy i wrthbwyso eu hatebolrwydd treth os ydynt yn buddsoddi elw yn y DU. Roedd cyfle hefyd i Lywodraeth y DU ehangu’r dreth hon i gynnwys y sector bancio.
The UK Government has listened to my suggestion to increase the windfall tax on the energy sector, however it could have done more to close loopholes that enable oil and gas companies to offset their tax liability if they invest profits in the UK. There was also scope for the UK Government to expand this tax to cover the banking sector.