Translate the text from English to Welsh.



 
The Land Transaction Tax and Anti\-avoidance of Devolved Taxes (Wales) Bill was introduced to the National Assembly on 12 September 2016\.  

  

The Bill sets out our proposals for a new land transaction tax to replace stamp duty land tax from April 2018 in Wales. It does not, however, include provision for a higher rate of tax on purchases of additional residential properties, which currently exists under both stamp duty land tax in England and Wales and land and buildings transaction tax in Scotland.    

  

The higher rate for additional properties, which currently stands at 3%, is a new aspect of stamp duty land tax and only came into effect on 1 April this year. To help us better understand people’s views about whether it should also be a feature of land transaction tax in Wales from April 2018, we published a Treasury Paper and undertook a technical survey on the operation and application of the higher rate provisions over the summer. The responses to the technical survey and Treasury Paper are published today.    

  

A total of 100 responses were received, which have been carefully considered and are summarised in the report published today. I am grateful to all those who took the time to respond.    

The views from respondents varied but some clear areas of consensus were identified, including the importance of adopting the same exemptions to the higher rate surcharge as provided under stamp duty land tax and the importance of a single consistent rate across the UK so distortions are not created, particularly across the Wales\-England border.  

  

The Treasury Paper and technical survey also provided an opportunity to seek stakeholder views about how we could adapt the higher rate surcharge to make it better suited to Wales. Suggestions included alignment  to the Housing (Wales) Act 2014 and Wellbeing of Future Generations (Wales) Act 2015\. There were also calls to consider the impact and use of long\-term empty properties to be brought back into use as affordable housing.    

  

As the Treasury Paper highlighted, there will be a significant reduction in the resources available for public services if we do not include a higher rate for additional properties in land transaction tax. Therefore, to protect the delivery of public services, I intend to make provision for a higher rate surcharge on purchases of additional residential properties in the Land Transaction Tax and Anti\-avoidance of Devolved Taxes (Wales) Bill during stage 2\.  

  

We will continue to explore the suggestions put forward by stakeholders about how the higher rate can be adapted to meet Wales’ circumstances. Any future changes will be made through subordinate legislation – respondents to the technical survey overwhelmingly agreed Welsh Ministers should take a subordinate legislation\-making power for this reason.  

  

I look forward to continuing to work with the National Assembly to take forward the higher rate surcharge on purchases of additional residential properties through the Land Transaction Tax and Anti\-avoidance of Devolved Taxes (Wales) Bill.  

  

The report Land Transaction Tax: Higher rates for purchases of additional residential properties – summary of engagement responses is available here: http://gov.wales/docs/caecd/publications/161014\-ltt\-responses\-en.pdf.







Translation:


 
Cafodd y Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) ei gyflwyno yn y Cynulliad Cenedlaethol ar 12 Medi 2016\.   
  
Mae’r Bil yn disgrifio ein cynigion ar gyfer treth trafodiadau tir newydd i ddisodli treth dir y dreth stamp o fis Ebrill 2018 yng Nghymru. Fodd bynnag, nid yw’n cynnwys darpariaeth ar gyfer cyfradd uwch o dreth ar gyfer prynu eiddo preswyl ychwanegol, fel sy’n bodoli ar hyn o bryd o dan dreth dir y dreth stamp yng Nghymru a Lloegr a’r dreth trafodiadau tir ac adeiladau yn yr Alban.    
  
Mae’r gyfradd uwch ar gyfer eiddo ychwanegol, sef 3% ar hyn o bryd, yn agwedd newydd ar dreth dir y dreth stamp nad yw wedi bod mewn effaith ond ers 1 Ebrill eleni. Rydym yn awyddus i wybod beth yw barn pobl o ran a ddylai hefyd fod yn agwedd ar y dreth trafodiadau tir yng Nghymru o fis Ebrill 2018\. Felly, dros yr haf aethom ati i gyhoeddi Papur y Trysorlys a chynnal arolwg technegol o sut y gellid gweithredu a chymhwyso’r darpariaethau cyfradd uwch. Mae’r ymatebion i’r arolwg technegol a Phapur y Trysorlys yn cael eu cyhoeddi heddiw.     
  
Daeth 100 o ymatebion i law, a chawsant eu hystyried yn ofalus cyn cyhoeddi crynodeb ohonynt yn yr adroddiad heddiw. Rwy’n ddiolchgar i bawb a roddodd o’u hamser i ymateb.  
   
Roedd sylwadau’r ymatebwyr yn amrywio, ond serch hynny cafwyd rhai meysydd penodol lle’r oedd consensws amlwg. Roedd y meysydd hyn yn cynnwys pwysigrwydd mabwysiadu’r un esemptiadau i ordal y gyfradd uwch a ddarperir o dan dreth dir y dreth stamp, a hefyd bwysigrwydd sicrhau bod un gyfradd gyson ar waith ledled y DU, er mwyn osgoi creu ystumiadau, yn enwedig ar draws y ffin rhwng Cymru a Lloegr.   
  
Roedd Papur y Trysorlys a’r arolwg technegol hefyd yn gyfle i gael sylwadau gan randdeiliaid ar sut y byddai’n bosibl inni addasu gordal y gyfradd uwch er mwyn ei wneud yn fwy perthnasol i Gymru. Roedd yr awgrymiadau’n cynnwys ei addasu i fod yn gydnaws â Deddf Tai (Cymru) 2014 a Deddf Llesiant Cenedlaethau’r Dyfodol (Cymru) 2015\. Cafwyd galwadau hefyd i ystyried effaith eiddo sy’n wag am gyfnodau hir, a sut y gellid eu defnyddio unwaith yn rhagor i greu tai fforddiadwy yn y dyfodol.    
  
Fel sy’n cael ei nodi ym Mhapur y Trysorlys, bydd gostyngiad sylweddol yn yr adnoddau sydd ar gael i wasanaethau cyhoeddus os na fyddwn yn cynnwys cyfradd uwch ar gyfer eiddo ychwanegol yn y dreth trafodiadau tir. Felly, er mwyn diogelu gwasanaethau cyhoeddus, rwy’n bwriadu gwneud darpariaeth ar gyfer gordal cyfradd uwch ar eiddo preswyl ychwanegol yn y Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) yn ystod cam 2\.  
  
Byddwn yn parhau i bwyso a mesur yr awgrymiadau a gyflwynwyd gan randdeiliaid o ran sut y gellid addasu’r gyfradd uwch i amgylchiadau Cymru. Bydd unrhyw newidiadau yn y dyfodol yn cael eu gwneud drwy is\-ddeddfwriaeth, ac oherwydd hynny roedd mwyafrif llethol yr ymatebwyr i’r arolwg technegol yn cytuno y dylai Gweinidogion Cymru sicrhau eu bod yn meddu ar y pŵer i wneud is\-ddeddfwriaeth.   
  
Rwy’n edrych ymlaen at barhau i weithio gyda’r Cynulliad Cenedlaethol i gyflwyno gordal cyfradd uwch ar brynu eiddo preswyl ychwanegol drwy’r Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru).   
  
Mae’r adroddiad Y Dreth Trafodiadau Tir: cyfraddau uwch ar eiddo preswyl ychwanegol – crynodeb o’r ymatebion ar gael yma: http://gov.wales/docs/caecd/publications/161014\-ltt\-responses\-cy.pdf.