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Fodd bynnag , rhaid inni ystyried cydfodoli , ac ymhelaethaf ar hynny er mwyn ymdrin ag ail bwynt y gwelliant
However , we must consider the issue of co-existence , and I will expand on that to deal with the second point of the amendment
Ymhelaethaf ar y trosiad o droi tancer olew yn ei hôl , a ddefnyddir yn aml , gan fod rhai cwestiynau heb eu hateb o hyd
I will extend the metaphor of turning around an oil tanker , which is frequently used , as some questions remain to be answered
Efallai yr ymhelaethaf arno yn ddiweddarach wrth ateb cwestiynau , ond yn y bôn , fel y dywedwch , mae'n seiliedig ar ardrethi busnes
Perhaps I will go into it later on in answering questions , but it is essentially based on , as you say , the volume of business rates