Translate the text from English to Welsh.



 
In 2022, I made a statement setting out a programme of non\-domestic rates reform for the current Senedd term and consulted on a range of specific proposals for improvements. Most of these proposals are reflected in the Local Government Finance (Wales) Bill, which is currently being considered by the Senedd.

As part of this reform agenda, I committed to undertaking a review of non\-domestic rates reliefs. I am pleased to confirm that, following the outcome of a competitive procurement process earlier this year, a research contract has been awarded to Alma Economics to conduct this review.

The Welsh Government spends over £250m annually on permanent non\-domestic rates reliefs. In addition, we have provided more than £1bn in temporary reliefs since 2020, to support eligible business in the sectors most affected by economic challenges during that period.

This review is being undertaken to provide an insight into the effectiveness of the considerable financial support offered to non\-domestic ratepayers and to inform how the existing package of reliefs may be changed in the future. There are three core strands to the research: 

1. Principles – develop a set of key principles to guide future changes to non\-domestic rates reliefs.
2. Practicalities – test and refine the developed principles, considering the practicality of the reliefs and their administration by local authorities.
3. Perceptions – consider the perspectives of current ratepayers and their representatives, to further test and refine the principles.

The review of reliefs will be completed over the next 12 months, culminating in the publication of a Government Social Research report. Stakeholders will be invited to engage with the review as it progresses, and I encourage participation where the opportunity arises.







Translation:


 
Yn 2022, fe wnes i ddatganiad yn nodi rhaglen o ddiwygiadau i ardrethi annomestig ar gyfer tymor presennol y Senedd, yn ogystal â chynnal ymgynghoriad ar ystod o gynigion penodol ar gyfer gwelliannau. Adlewyrchir y rhan fwyaf o'r cynigion hyn ym Mil Cyllid Llywodraeth Leol (Cymru), sy'n cael ei ystyried gan y Senedd ar hyn o bryd.

Fel rhan o'r agenda ddiwygio hon, ymrwymais i gynnal adolygiad o gynlluniau rhyddhad ardrethi annomestig. Rwy'n falch o gadarnhau, ar ôl cynnal proses gaffael gystadleuol yn gynharach eleni, fod contract ymchwil wedi'i ddyfarnu i Alma Economics i gynnal yr adolygiad hwn.

Bob blwyddyn, mae Llywodraeth Cymru yn gwario dros £250 miliwn ar gynlluniau rhyddhad ardrethi annomestig parhaol. Yn ogystal, rydym wedi gwario mwy na £1 biliwn ar gynlluniau rhyddhad dros dro ers 2020, i gefnogi busnesau cymwys yn y sectorau yr effeithir fwyaf arnynt gan heriau economaidd yn ystod y cyfnod hwn.

Cynhelir yr adolygiad i roi cipolwg ar effeithiolrwydd y cymorth ariannol sylweddol a gynigir i dalwyr ardrethi annomestig ac i lywio sut y gellir newid y pecyn presennol o ryddhad yn y dyfodol. Mae'r gwaith ymchwil yn cynnwys tair prif elfen, sef: 

1. Egwyddorion – datblygu set o egwyddorion allweddol i lywio newidiadau i gynlluniau rhyddhad ardrethi annomestig yn y dyfodol.
2. Ymarferoldeb – profi a mireinio'r egwyddorion a ddatblygir, gan ystyried ymarferoldeb y cynlluniau rhyddhad a sut y cânt eu gweinyddu gan awdurdodau lleol.
3. Canfyddiadau – ystyried safbwyntiau talwyr ardrethi presennol a'u cynrychiolwyr, i brofi a mireinio'r egwyddorion ymhellach.

Bydd yr adolygiad o gynlluniau rhyddhad yn cael ei gwblhau dros y deuddeg mis nesaf, gan arwain at gyhoeddi adroddiad Ymchwil Gymdeithasol gan y Llywodraeth. Gwahoddir rhanddeiliaid i gymryd rhan yn yr adolygiad wrth iddo fynd yn ei flaen. Anogaf bobl i gyfrannu pan fo'r cyfle yn codi.