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Included in the draft Budget I have published today, are details of our plans for how Welsh devolved and partially devolved taxes are supporting our spending priorities and delivering a fairer and more progressive tax system in Wales.


This statement sets out these plans, including some changes which are being introduced from 22 December.


Welsh Rates of Income Tax


The Welsh Government has made a commitment not to raise Welsh Rates of Income Tax during this Senedd, therefore, as outlined in the draft budget announcement, the three rates, basic, higher and additional, will remain at 10 pence for 2021\-22\. This will mean that Welsh taxpayers will continue to pay the same rates as their English and Northern Irish counterparts.


As part of our commitment to raise awareness of our Welsh taxes, and linking this tax with public spending, our website now provides the ability for a Welsh Income Tax taxpayer to calculate their Welsh Rates of Income Tax liability and see how that money is spent delivering public services in Wales.


Attached is a link to the Welsh Rates of Income Tax calculator:


https://gov.wales/calculate\-welsh\-income\-tax\-spend


Land Transaction Tax


With effect from 22 December 2020, I am, subject to subsequent Senedd approval, raising each of the higher residential rates tax bands of Land Transaction Tax by 1 percentage point. The higher rates are generally paid on purchases of homes which are not bought, generally, to be the main residence of the buyer but, for example, to provide a second home, be used as part of a holiday letting business, or for a longer term letting.


Buyers of residential properties liable to pay the higher residential rates will now pay an additional 4% (up from 3%) of the cost of the property over and above the main residential rates.


I am also lifting the starting threshold on the Land Transaction Tax paid on non\-residential property purchases by 50%. Businesses will now, in the main, pay no tax on purchases costing up to £225,000\.  This will provide a small but material amount of additional support to businesses.


The changes will result in fewer businesses having to pay tax on the acquisition of commercial property or when entering a new lease.  Businesses buying properties that are required to still pay tax, will see a reduction in the tax cost, providing more significant savings to those lower\-priced property purchases. The changes mean that Wales will have the highest thresholds at which tax starts to be payable on non\-residential property transactions in the UK.  As we emerge from the pandemic, these changes underline the Welsh Government’s support for businesses which operate in our foundational economy.  It will also provide some support for those businesses wishing to start, or expand, and may also help those that need to dispose of commercial property as a result of the impacts of the pandemic. 


I am also making changes to the amount of ‘relevant rent’ that applies to non\-residential lease acquisition transactions to reflect the increases to the thresholds.  The relevant rent amount will increase from £9,000 to £13,500\. This particular change will come in to effect, again subject to Senedd approval, in early February 2021\.


The net impact of these changes is estimated to provide an additional £4 million this year and then approximately £13 million annually. As I have set out in the Draft Budget 2021/22 narrative document, the additional revenue raised by the new higher residential rates will support the Welsh Government’s housing priorities, helping more people secure quality, warm housing. The changes also re\-balance the Land Transaction Tax burden, reducing costs for businesses to support economic recovery from the COVID\-19 pandemic, and increasing the tax costs for those liable to the higher residential rates.


Annex 1 sets out these changes to the rates and bands coming into force on 22 December in more detail. The Regulations and accompanying Explanatory Memorandum setting out the details of these changes will be published later today.


I am also confirming today, the Welsh Government will not be extending the current Land Transaction Tax temporary tax reduction introduced in July for tax paid on, broadly, residential properties to be used as a main residence beyond the planned end date of 31st March 2021\. 


This will mean that transactions completing on or after 1 April 2021 will no longer benefit from that increased threshold. We were clear this was a temporary measure to support the housing market in an unprecedented time.  A return to the rates and bands which existed prior to 27 July will mean, again, Wales will be the only country in the UK with a starting threshold which is higher than the average price of a home. This means the majority of homebuyers will still not be liable for Land Transaction Tax and maintains this Government’s progressive approach to taxation.


The main residential rates applying until 31 March 2021 and those that will apply from 1 April 2021 can be seen at https://gov.wales/land\-transaction\-tax\-rates\-and\-bands.


Landfill Disposal Tax


From 1 April 2021, I will be raising the Landfill Disposal Tax rates in line with inflation. This is consistent with the UK landfill tax rates for 2021\-22, to support the policy objective of reducing waste disposed of at landfill, and to help meet our goal of becoming a zero waste nation.


It has been important to maintain stability over these rates given the economic uncertainty generated by the pandemic and the UK’s departure from the European Union.


By setting rates that are consistent with UK landfill tax, public services in Wales will continue to benefit from tax revenue, while ensuring the risk of the movement of waste across borders is reduced.


The changes to the rates from 1 April 2021 are set out in Annex 2\.


This statement is being issued during recess in order to keep members informed. Should members wish me to make a further statement or to answer questions on this when the Senedd returns I would be happy to do so.


**Annex 1**


**Land Transaction Tax**


Changes in force from 22 December 2020


**Table 1: Residential Property Transactions \-** Rates and Bands from 22 December 2020




| **Higher rates Residential property transactions**    *Tax band* | *Relevant consideration* | *Percentage tax rate* | |
| --- | --- | --- | --- |
| First tax band | Not more than £180,000 | 4% |  |
| Second tax band | More than £180,000 but not more than £250,000 | 7\.5% |  |
| Third tax band | More than £250,000 but not more than £400,000 | 9% |  |
| Fourth tax band | More than £400,000 but not more than £750,000 | 11\.5% |  |
| Fifth tax band | More than £750,000 but not more than 1,500,000 | 14% |  |
| Sixth tax band | More than £1,500,000 | 16% |  |
|  |  |  |  |


**Annex 1 (cont.)**


**Table 2: Non\-Residential Property Transactions \-** Rates and Bands from 22 December 2020




| **Non\-Residential property transactions**    *Tax band* | *Relevant consideration* | *Percentage tax rate* | |
| --- | --- | --- | --- |
| Zero rate band | Not more than £225,000 | 0% |  |
| First tax band | More than £225,000 but not more than £250,000 | 1% |  |
| Second tax band | More than £250,000 but not more than £1,000,000 | 5% |  |
| Third tax band | More than £1,000,000 | 6% |  |
|  |  |  |  |
|  |  |  |  |
|  |  |  |  |


**Table 3:** **Chargeable consideration which consists of rent** **\-** Rates and Bands from 22 December 2020




| **Non\-Residential property transactions**    *Tax band* | *Relevant consideration* | *Percentage tax rate* |
| --- | --- | --- |
| NRL Zero rate band | Not more than £225,000 | 0% |
| First tax band | More than £225,000 but not more than £2,000,000 | 1% |
| Second tax band | More than £2,000,000 | 2% |
|  |  |  |


**Annex 2:** 


**Table 4: Landfill Disposal Tax rates from 1 April 2021**




| **Rate** | **2021\-22** |
| --- | --- |
| Standard rate | £96\.70 per tonne |
| Lower rate | £3\.10 per tonne |
| Unauthorised disposals rate | £145\.05 per tonne |


 







Translation:


 
Yn y Gyllideb ddrafft rwy’n ei chyhoeddi heddiw, fe welwch fanylion ein cynlluniau ar gyfer trethi datganoledig a rhannol ddatganoledig Cymru a sut y byddant yn cefnogi’n blaenoriaethau gwariant ac yn creu system drethu decach a mwy blaengar yng Nghymru.


Mae’r datganiad hwn yn disgrifio’r cynlluniau hyn, gan gynnwys rhai newidiadau fydd yn cael eu cyflwyno o 22 Rhagfyr.


Cyfraddau Treth Incwm Cymru


Mae Llywodraeth Cymru wedi ymrwymo i beidio â chodi Cyfraddau Treth Incwm Cymru yn ystod y Senedd hon.  Felly, fel y disgrifir yn y gyllideb ddrafft, 10 ceiniog o hyd fydd y tair gyfradd – y cyfraddau sylfaenol, uwch a’r ychwanegol – ar gyfer 2021\-22\.  Mae hynny’n golygu y bydd trethdalwyr Cymru’n dal i dalu yr un cyfraddau â phobl yn Lloegr a Gogledd Iwerddon.


Fel rhan o’n hymrwymiad i godi ymwybyddiaeth am ein trethi Cymreig, a chysylltiadau’r dreth hon â gwariant cyhoeddus, mae ein gwefan nawr yn gallu cyfrif faint o dreth Gymreig sydd gan dalwr treth incwm o Gymru i’w thalu a gweld sut mae’r arian hwnnw’n cael ei ddefnyddio i ddarparu gwasanaethau cyhoeddus yng Nghymru.


Dyma ddolen i gyfrifiannell Cyfraddau Treth Incwm Cymru:


https://llyw.cymru/cyfrifo\-gwariant\-treth\-incwm\-cymru


Treth Trafodiadau Tir


O 22 Rhagfyr 2020, rwy’n codi pob un o fandiau cyfraddau treth preswyl uwch y Dreth Trafodiadau Tir 1 pwynt canran.  Bydd hyn yn amodol ar gymeradwyaeth y Senedd. Telir y cyfraddau uwch fel arfer pan brynir cartrefi na ydynt yn brif annedd y prynwr, ond, er enghraifft, i ddarparu ail gartref, i’w ddefnyddio fel rhan o fusnes gosod llety gwyliau neu ar gyfer eu gosod am dymor hwy.


Bydd prynwyr eiddo preswyl sy’n gorfod talu’r cyfraddau preswyl uwch nawr yn talu 4% (i fyny o 3%) ychwanegol ar gost yr eiddo, hynny ar ben y prif gyfraddau preswyl.


Rwyf hefyd yn codi trothwy cychwyn talu’r Dreth Trafodiadau Tir ar eiddo amhreswyl a brynir 50%.  Ni fydd busnesau bellach, gan fwyaf, yn talu treth ar brynu eiddo sy’n costio hyd at £225,000\.  Bydd hyn yn help bychan ond pwysig i fusnesau.


Bydd y newidiadau’n golygu y bydd llai o fusnesau’n gorfod talu treth wrth brynu eiddo masnachol neu wrth lofnodi prydles newydd. Bydd busnesau sy’n prynu eiddo ac sy’n dal i orfod talu treth yn gweld eu treth yn gostwng gan sicrhau arbedion mwy wrth brynu eiddo rhatach.  Mae’r newidiadau’n golygu mai Cymru fydd â’r trothwy uchaf o ran cychwyn talu trethi ar eiddo amhreswyl yn y DU.  Wrth inni gamu o gysgod y pandemig, mae’r newidiadau hyn yn tanlinellu cefnogaeth Llywodraeth Cymru i fusnesau sy’n gweithredu yn ein heconomi sylfaen.  Bydd yn rhoi rhywfaint o help hefyd i’r busnesau hynny sy’n dechrau neu’n ehangu, a gallai helpu hefyd y rheini sy’n gorfod gwerthu eiddo masnachol o ganlyniad i effeithiau’r pandemig.


Rwyf hefyd yn newid y ‘rhent berthnasol’ sy’n ymwneud â thrafodiadau prynu prydles amhreswyl, er mwyn adlewyrchu’r cynnydd i’r trothwy. Bydd swm y rhent berthnasol yn cynyddu o £9,000 i £13,000\. Daw’r newid hwn i rym yn gynnar yn Chwefror 2021, eto yn amodol ar gymeradwyaeth y Senedd.


Amcangyfrifir y bydd effaith net y newidiadau hyn yn darparu £4 miliwn ychwanegol eleni, ac yna tua £13 miliwn bob blwyddyn. Fel yr wyf wedi amlinellu yn ddogfen naratif y Gyllideb Ddrafft 2021/22, bydd y refeniw ychwanegol codir gan y cyfraddau preswyl uwch newydd yn cefnogi blaenoriaethau tai Llywodraeth Cymru, yn helpu mwy o bobl cael tai cynnes, o ansawdd da.  Bydd y newidiadau yn ailfantoli baich y Dreth Trafodiadau Tir, gan leihau’r gost i fusnesau i’w helpu i adfer yr economi ar ôl pandemig COVID\-19 a chynyddu costau treth y rheini sy’n atebol am y cyfraddau preswyl uwch.


Mae Atodiad 1 yn dangos y newidiadau i’r cyfraddau a’r bandiau a ddaw i rym ar 22 Rhagfyr yn fanylach.  Caiff y Rheoliadau a’u Memorandwm Esboniadol sy’n disgrifio manylion y newidiadau hyn eu cyhoeddi yn ddiweddarach heddiw.


Rwy’n cadarnhau heddiw hefyd, na fydd Llywodraeth Cymru yn estyn y gostyngiad dros dro i’r Dreth Trafodiadau Tir a gyflwynwyd ym mis Gorffennaf a delir, yn fras, ar eiddo preswyl a ddefnyddir fel prif annedd, heibio’r dyddiad gorffen gwreiddiol o 31 Mawrth 2021\.


Mae hyn yn golygu na chaiff trafodiadau a fydd yn cael eu cwblhau ar neu ar ôl 1 Ebrill 2021 yn cael elwa ar y trothwy uwch.  Roeddem yn glir mai mesur dros dro fyddai hyn i gefnogi’r farchnad dai ar adeg digynsail. Bydd dychwelyd i’r cyfraddau a’r bandiau a fodolai cyn 27 Gorffennaf yn golygu unwaith eto mai Cymru fydd yr unig wlad yn y DU fydd â throthwy dechrau sy’n uwch na phris cyfartalog cartref.  Bydd hyn yn golygu na fydd y rhan fwyaf o brynwyr cartrefi yn gorfod talu Treth Trafodiadau Tir gan gynnal agwedd flaengar y Llywodraeth hon at drethi.


I weld y prif gyfraddau preswyl tan 31 Mawrth 2021 a’r rheini o 1 Ebrill 2021, ewch i https://llyw.cymru/y\-cyfraddau\-ar\-bandiau\-trethi\-ar\-gyfer\-y\-dreth\-trafodiadau\-tir


Treth Gwarediadau Tirlenwi


O 1 Ebrill 2021, byddaf yn codi cyfraddau’r Dreth Gwarediadau Tirlenwi yn unol â chwyddiant.  Bydd hyn yn gyson â chyfraddau treth tirlenwi 2021\-22 y DU, i gefnogi amcan y polisi o leihau’r gwastraff y ceir gwared arno mewn  safleoedd tirlenwi, ac i’n helpu i gyflawni’r nod o fod yn wlad ddi\-wastraff.


Bu’n bwysig cynnal sefydlogrwydd y cyfraddau hyn o gofio’r ansicrwydd economaidd yn sgil y pandemig ac ymadawiad y DU â’r Undeb Ewropeaidd.


Trwy bennu cyfraddau sy’n gyson â threth tirlenwi’r DU, bydd gwasanaethau cyhoeddus Cymru yn parhau i elwa ar refeniw’r dreth tra’n lleihau’r risg o weld gwastraff yn cael ei symud ar draws ffiniau.


Mae’r cyfraddau newydd o 1 Ebrill 2021 i’w gweld yn Atodiad 2\.


Caiff y datganiad ei gyhoeddi yn ystod y toriad er mwyn rhoi'r wybodaeth ddiweddaraf i aelodau. Os bydd aelodau eisiau i mi wneud datganiad pellach neu ateb cwestiynau ynglŷn â hyn pan fydd y Senedd yn dychwelyd, byddwn yn hapus i wneud hynny.


**Atodiad 1**


**Treth Trafodiadau Tir** 


Newidiadau mewn grym o 22 Rhagfyr 2020


**Tabl 1:** **Trafodiadau Eiddo Preswyl** –Cyfraddau a Bandiau o 22 Rhagfyr 2020 ymlaen




| **Cyfraddau uwch trafodiadau eiddo preswyl**   *Band treth* | *Y gydnabyddiaeth berthnasol* | *Y gyfradd dreth* *ganrannol* |
| --- | --- | --- |
| Y band treth cyntaf | Nid mwy na £180,000 | 4% |
| Yr ail fand treth | Mwy na £180,000 ond nid mwy na £250,000 | 7\.5% |
| Y trydydd band treth | Mwy na £250,000 ond nid mwy na £400,000 | 9% |
| Y pedwerydd band treth | Mwy na £400,000 ond nid mwy na £750,000 | 11\.5% |
| Y pumed band treth | Mwy na £750,000 ond nid mwy na £1,500,000 | 14% |
| Y chweched band treth | Mwy na £1,500,000 | 16% |
|  |  |  |


**Tabl 2: Trafodiadau Eiddo Amhreswyl –** Cyfraddau a Bandiau o 22 Rhagfyr 2020 ymlaen




| **Trafodiadau eiddo amhreswyl**    *Band treth* | *Y gydnabyddiaeth berthnasol* | *Y gyfradd dreth* *ganrannol* |
| --- | --- | --- |
| Y band cyfradd sero | Nid mwy na £225,000 | 0% |
| Y band treth cyntaf | Mwy na £225,000 ond nid mwy na £250,000 | 1% |
| Yr ail fand treth | Mwy na £250,000 ond nid mwy na £1,000,000 | 5% |
| Y trydydd band treth | Mwy na £1,000,000 | 6% |
|  |  |  |


**Tabl 3:** **Cydnabyddiaeth drethadwy ar ffurf rhent** – Cyfraddau a Bandiau o 22 Rhagfyr 2020 ymlaen




| **Cydnabyddiaeth drethadwy ar ffurf rhent**   *Band treth* | *Y gydnabyddiaeth berthnasol* | *Y gyfradd dreth* *ganrannol* |
| --- | --- | --- |
| Band cyfradd sero lesoedd amhreswyl | Nid mwy na £225,000 | 0% |
| Y band treth cyntaf | Mwy na £225,000 ond nid mwy na £2,000,000 | 1% |
| Yr ail fand treth | Mwy na £2,000,000 | 2% |
|  |  |  |


**Atodiad 2**


Tabl 4: Treth Gwarediadau Tirlenwi o 1 Ebrill 2021\.




| **Cyfradd** | **2021\-22** |
| --- | --- |
| Cyfradd safonol | £96\.70 y dunnell |
| Cyfradd Is | £3\.10 y dunnell |
| Cyfradd gwarediadau heb awdurdod | £145\.05 y dunnell |