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yn derbyn mai ar yr ardaloedd hynny o gymru lle mae prisiau eiddo wedi cynyddu'n ddirfawr y bydd effaith yr ail-fandio drymaf
recognises that the areas of wales where property prices have escalated will be those most adversely affected by the rebanding exercise
cafwyd anawsterau sylweddol ac , os gwnewch chi ddadansoddiad o'r swyddi a gollwyd ym maes gweithgynhyrchu fesul sector , yna y diwydiant metel a gafodd yr ergyd drymaf
there were significant difficulties and , if you break down the jobs that were lost in manufacturing by sector , then the metals industry took the biggest hit
yn credu nad yw'r dreth gyngor yn ddull hyblyg na chynyddol o godi trethi , ac mai'r rhai lleiaf tebygol o allu ei fforddio sy'n cael yr ergyd drymaf
believes that council tax is neither a buoyant nor progressive method of taxation , hitting hardest those least able to afford it
er enghraifft , cysylltodd ffederasiwn busnesau bach â mi heddiw , a dweud mai'r llwybr y mae'r cynulliad yn ei ddilyn yw'r ergyd drymaf i sector y busnesau bach ers sefydlu'r cynulliad
for example , the federation of small businesses contacted me today , saying that the road that the assembly is taking is the biggest slap in the face for the small business sector since the assembly was established