English: Diolch, Llywydd, and thank you to all colleagues for their contributions in the debate this afternoon. The first supplementary budget is an important part of the budget process, allowing the changes that have been made to be reported to and scrutinised by the Senedd. As I outlined in my opening statement and as colleagues have all, I think, recognised, this is nothing like the more kind of routine supplementary budgets that are relatively small scale that we've seen in recent times. To support the Welsh economy and ensure our public services are equipped to deal with the coronavirus pandemic, we have acted swiftly in this first supplementary budget to allocate this funding, together with repurposing our existing budgets and realigning European funding, and I will say to colleagues that what you'll see in the supplementary budget in terms of reallocation of funding is very much that funding that was identified within Ministers' budgets and returned to the COVID reserve. Alongside that, though, you'll see Ministers taking decisions within their remaining budgets that are very much also in response to the COVID crisis, both in terms of the immediate, acute response, but then also with that eye on the recovery. So, looking ahead to when we get through the pandemic, we know that we're facing a period of recession, which does pose some severe risks to our public finances. As you know, I'm working with the Counsel General, who's been charged with overseeing the co-ordination of the work in Welsh Government to respond to the COVID-19 crisis, and we're drawing expertise and experience from outside of Government to ensure that the preparations for the future recovery are creative and comprehensive. The choices and the opportunities that we will have moving out of lockdown and through to the recovery will very much depend on the financial choices that we're making now and our capacity and our ability to get more money to the front line, which is currently constrained by the rigid financial rules imposed on the Welsh Government by the UK Government, and that really does lead me to some of the contributions that have been made in the debate. With regard to the Barnett formula, clearly it's not based on need, although there is a needs element of it, which does give the additional 5 per cent to the Welsh Government. But, in my first meeting with the Chief Secretary to the Treasury right at the start of the crisis, I did impress upon him the fact that there should be a needs-based element of funding over and above, in respect of the particular challenges that we do face in Wales. I gave the example of our older population, for example, and our larger reliance on the manufacturing sector. On top of that, of course, we've got a larger tourism sector here in Wales and a greater proportion of small businesses. So, all of these various factors do have an implication there. Before the crisis began, you will have heard me talking about the work that we're doing to try and secure that and progress that review of the statement of funding policy, and that relates to some of the inter-governmental relations that have been mentioned in the debate today. I think it's really important that we do have that independent appeals or arbitrator where those disagreements between the devolved nations and the UK Government can be discussed, and examples that I would have liked to have taken to an independent arbitrator, for example, would have been the impact of the UK Government's decision on teachers' pensions, which had a knock-on effect on the Welsh Government's budget, and, of course, the additional funding for Northern Ireland, which we don't begrudge at all, but we would have wanted to see our fair share of that funding as well. So, those are some examples of things that I think an independent appeals process would helpfully resolve. The committee has helpfully recommended that there should be better information sharing from the UK Government, and I absolutely agree with that and endorse that recommendation because it is very difficult to plan a budget, especially in a year like this, when you don't have a full sight as to what consequential funding might be coming your way during that year, so there's a risk, isn't there, that you potentially lose opportunities, because you're not convinced that you'll be able to afford them, or you go ahead at risk and do some things that you believe are vitally important, but in doing so, you're not confident that you will have the funding for that. Mention was made of the fact that we've only included the £1.8 billion from the UK Government, which was in the main estimates, and the reason for that is again about confidence, because you would have remembered that at the very end of the last financial year, we had that situation where the UK Government applied a negative Barnett consequential, which meant that there was a reduction of £100 million of capital and a £100 million of financial transactions capital. So, as I think Julie James was referring to her in questions this afternoon, we have to be absolutely confident that that funding is coming to us, and that's why you only see what was reflected in the main estimates in the supplementary budget. And then just to comment very briefly, Llywydd, on the importance of assurance in decision making, because we are working in a situation where decisions have to be made at pace, but at the same time we have to maintain those essential safeguards of looking after public money properly. The current crisis does mean that we need to increase selectively our appetite for risk, and whilst we aim to be as flexible and swift and responsive as we can, we must still be mindful of our responsibilities to protect the public purse. The funding allocations from the COVID reserve have all been considered in the context of risk appetite, key risks and mitigation actions, and they're approved when I'm assured that the risks have been reasonably considered and, where necessary, some appropriate arrangements have been put in place to manage those risks. I did want to very briefly refer to tax. Welsh rates of income tax were referred to during the debate and, of course, the 2020-21 revenues from the Welsh rates of income tax and the associated block grant adjustments are fixed for budgetary purposes, and that does mean that any reconciliation payment that might be required once the outturn information is available in the summer of 2022 will need to be applied to the Welsh Government budget for 2023-24. So, this will be an ongoing area of interest, I think, for finance Ministers for the years to come. And in terms of those fully devolved taxes, the land transaction tax and landfill disposals tax, they will also be affected by the COVID crisis. Reductions, though, in 2021 are expected to be mitigated largely by reductions to the block grant adjustments, which will be revised using the OBR's forecast, published alongside the UK Government's autumn budget this year, because the way the system works does mean, of course, that we are protected to some extent by those UK-wide shocks to the economy. So, just to conclude, Llywydd, the supplementary budget does put in place a firm foundation to support the range of interventions to respond to and mitigate the impact of the crisis, and lots of those contributions this afternoon very much had the eye on the recovery, so this obviously is by no means the end of the story and we'll need to continue to closely monitor and assess how the situation in Wales develops. And as I said, I'll be bringing a second supplementary budget before the Senedd later in the year, and I very much look forward to that debate on 15 July where we'll able to explore priorities and ideas for the recovery and for moving forward. And so, to close, Llywydd, I move the motion.
Welsh: Diolch i bawb am eu cyfraniadau yn y ddadl y prynhawn yma. Mae'r gyllideb atodol gyntaf yn rhan bwysig o broses y gyllideb, i ganiatáu i'r newidiadau sydd wedi'u gwneud gael eu hadrodd i'r Senedd a chael eu craffu ganddi. Fel yr amlinellais yn fy natganiad agoriadol ac fel y mae pob un o'r cyd-Aelodau wedi cydnabod rwy'n credu, nid yw hon yn debyg mewn unrhyw fodd i'r math mwy arferol o gyllideb atodol cymharol fach a welsom yn ddiweddar. I gefnogi economi Cymru a sicrhau bod ein gwasanaethau cyhoeddus wedi'u harfogi i ymdopi â'r pandemig coronafeirws, rydym wedi gweithredu'n gyflym yn y gyllideb atodol gyntaf hon i ddyrannu'r cyllid hwn, ynghyd ag addasu ein cyllidebau presennol at ddibenion gwahanol ac ailalinio arian Ewropeaidd, a dywedaf wrth gyd-Aelodau mai'r hyn a welwch yn y gyllideb atodol o ran ailddyrannu cyllid yw'r arian a nodwyd o fewn cyllidebau Gweinidogion ac a ddychwelwyd i gronfa wrth gefn COVID. Ochr yn ochr â hynny, fodd bynnag, fe welwch Weinidogion yn gwneud penderfyniadau o fewn y cyllidebau sydd ganddynt ar ôl sydd hefyd yn ymateb i'r argyfwng COVID, o ran yr ymateb aciwt uniongyrchol, ond gydag un lygad ar yr adferiad wedyn hefyd. Felly, wrth edrych ymlaen at yr amser y byddwn yn cefnu ar y pandemig, gwyddom ein bod yn wynebu cyfnod o ddirwasgiad, ac mae hynny'n creu risgiau difrifol i'n cyllid cyhoeddus. Fel y gwyddoch, rwy'n gweithio gyda'r Cwnsler Cyffredinol, sydd wedi cael y cyfrifoldeb o oruchwylio cydlyniad y gwaith yn Llywodraeth Cymru i ymateb i argyfwng COVID-19, ac rydym yn defnyddio arbenigedd a phrofiad o'r tu allan i'r Llywodraeth i sicrhau bod y paratoadau ar gyfer yr adferiad yn y dyfodol yn greadigol ac yn gynhwysfawr. Bydd y dewisiadau a'r cyfleoedd a gawn wrth symud o'r cyfyngiadau i'r adferiad yn dibynnu i raddau helaeth ar y dewisiadau ariannol a wnawn yn awr a'n gallu i gael mwy o arian i'r rheng flaen, a gyfyngir ar hyn o bryd gan y rheolau ariannol caeth a orfodir ar Lywodraeth Cymru gan Lywodraeth y DU, ac mae hynny'n fy arwain at rai o'r cyfraniadau a wnaed yn y ddadl. O ran fformiwla Barnett, yn amlwg nid yw'n seiliedig ar angen, er bod elfen o angen, sy'n rhoi'r 5 y cant ychwanegol i Lywodraeth Cymru. Ond yn fy nghyfarfod cyntaf â Phrif Ysgrifennydd y Trysorlys ar ddechrau'r argyfwng, pwysleisiais y dylid cael elfen o gyllid sy'n seiliedig ar anghenion ar ben hynny, yng nghyswllt yr heriau penodol sy'n ein hwynebu yng Nghymru. Un enghraifft a roddais oedd ein poblogaeth hŷn, a'n dibyniaeth fwy ar y sector gweithgynhyrchu. Ar ben hynny, wrth gwrs, mae gennym sector twristiaeth mwy o faint yma yng Nghymru a chyfran uwch o fusnesau bach. Felly, mae goblygiadau i'r holl ffactorau gwahanol yn hynny o beth. Cyn i'r argyfwng ddechrau, byddwch wedi fy nghlywed yn sôn am y gwaith rydym yn ei wneud i geisio sicrhau hynny a bwrw ymlaen â'r adolygiad o'r polisi datganiad cyllid, ac mae hynny'n cysylltu â rhai o'r cysylltiadau rhynglywodraethol y soniwyd amdanynt yn y ddadl heddiw. Rwy'n credu ei bod yn bwysig iawn fod gennym broses apelio neu gymrodeddwr annibynnol lle gellir trafod pethau y mae'r gwledydd datganoledig a Llywodraeth y DU yn anghytuno yn eu cylch, ac ymhlith yr enghreifftiau y byddwn wedi hoffi eu cyflwyno i gymrodeddwr annibynnol, er enghraifft, fyddai effaith penderfyniad Llywodraeth y DU ynglŷn â phensiynau athrawon, a gafodd effaith ganlyniadol ar gyllideb Llywodraeth Cymru, a'r cyllid ychwanegol ar gyfer Gogledd Iwerddon wrth gwrs, nad ydym yn ei edliw o gwbl, ond byddem wedi dymuno gweld ein cyfran deg o'r arian hwnnw hefyd. Felly, dyna rai enghreifftiau o bethau y credaf y byddai proses apelio annibynnol yn ddefnyddiol i'w datrys. Mae'r pwyllgor wedi argymell yn ddefnyddiol y dylai Llywodraeth y DU rannu gwybodaeth yn well, ac rwy'n cytuno'n llwyr â hynny ac yn cymeradwyo'r argymhelliad hwnnw gan ei bod yn anodd iawn cynllunio cyllideb, yn enwedig mewn blwyddyn fel hon, pan nad oes gennych olwg lawn ar ba gyllid canlyniadol a allai ddod i chi yn ystod y flwyddyn honno, felly mae yna risg, onid oes, eich bod yn colli cyfleoedd o bosibl am nad ydych wedi eich argyhoeddi y byddwch yn gallu eu fforddio, neu eich bod yn bwrw ymlaen er gwaethaf y risg ac yn gwneud pethau y credwch eu bod yn hanfodol bwysig, ond wrth wneud hynny, nid ydych yn hyderus y cewch chi'r arian ar gyfer hynny. Soniwyd ein bod ond wedi cynnwys yr £1.8 biliwn gan Lywodraeth y DU, a oedd yn y prif amcangyfrifon, ac mae'r rheswm dros hynny eto'n ymwneud â hyder, oherwydd byddwch yn cofio inni gael y sefyllfa honno ar ddiwedd y flwyddyn ariannol ddiwethaf pan osododd Llywodraeth y DU swm canlyniadol negyddol o dan fformiwla Barnett, a olygai fod gostyngiad o £100 miliwn o gyfalaf a £100 miliwn o gyfalaf trafodion ariannol. Felly, fel y nododd Julie James mewn cwestiynau y prynhawn yma rwy'n credu, rhaid inni fod yn gwbl hyderus fod y cyllid hwnnw'n dod i ni, a dyna pam mai'r hyn a adlewyrchwyd yn y prif amcangyfrifon yn unig a welwch yn y gyllideb atodol. Wedyn, os caf roi sylwadau byr iawn, Lywydd, ar bwysigrwydd sicrwydd wrth wneud penderfyniadau, oherwydd rydym yn gweithio mewn sefyllfa lle mae'n rhaid gwneud penderfyniadau'n gyflym, ond ar yr un pryd mae'n rhaid inni gynnal mesurau diogelwch hanfodol wrth ofalu am arian cyhoeddus yn briodol. Mae'r argyfwng presennol yn golygu bod angen inni gynyddu ein parodrwydd i dderbyn risg yn ddetholus, ac er ein bod yn anelu at fod mor hyblyg a chyflym ac ymatebol ag y gallwn, mae'n rhaid inni ddal i fod yn ymwybodol o'n cyfrifoldebau i ddiogelu pwrs y wlad. Mae'r dyraniadau cyllid o gronfa wrth gefn COVID i gyd wedi'u hystyried yng nghyd-destun parodrwydd i dderbyn risg, risgiau allweddol a chamau lliniaru, a chânt eu cymeradwyo pan gaf sicrwydd fod y risgiau wedi cael eu hystyried yn rhesymol, a lle bo angen, pan fydd trefniadau priodol wedi'u rhoi ar waith i reoli'r risgiau hynny. Roeddwn am gyfeirio'n fyr iawn at drethiant. Cyfeiriwyd at gyfraddau treth incwm Cymru yn ystod y ddadl ac wrth gwrs, mae refeniw 2020-21 o gyfraddau treth incwm Cymru a'r addasiadau cysylltiedig i'r grant bloc yn sefydlog at ddibenion cyllidebol, ac mae hynny'n golygu y bydd angen i unrhyw daliad cysoni a allai fod yn ofynnol ar ôl i'r wybodaeth alldro ddod ar gael yn haf 2022 gael ei chymhwyso i gyllideb Llywodraeth Cymru ar gyfer 2023-24. Felly, bydd hwn yn faes diddordeb parhaus, rwy'n credu, i Weinidogion cyllid am y blynyddoedd i ddod. A bydd yr argyfwng COVID hefyd yn effeithio ar y trethi sydd wedi'u datganoli'n llawn, sef y dreth trafodiadau tir a'r dreth gwarediadau tirlenwi. Er hynny, disgwylir i ostyngiadau yn 2021 gael eu lliniaru'n bennaf gan ostyngiadau yn yr addasiadau i'r grant bloc, a fydd yn cael eu diwygio gan ddefnyddio rhagolygon y Swyddfa Cyfrifoldeb Cyllidebol, a gyhoeddir ochr yn ochr â chyllideb yr hydref Llywodraeth y DU eleni, oherwydd mae'r ffordd y mae'r system yn gweithio yn golygu, wrth gwrs, ein bod yn cael ein diogelu i ryw raddau gan yr ysgytiadau i'r economi ar draws y DU. Felly, i gloi, Lywydd, mae'r gyllideb atodol yn darparu sylfaen gadarn ar gyfer cefnogi'r amrywiaeth o ymyriadau i ymateb i effaith yr argyfwng a'i liniaru, ac roedd llawer o'r cyfraniadau y prynhawn yma yn edrych i raddau helaeth ar yr adferiad, felly mae'n amlwg nad dyma yw diwedd y stori o bell ffordd a bydd angen inni barhau i fonitro'n ofalus ac asesu sut y mae'r sefyllfa'n datblygu yng Nghymru. Ac fel y dywedais, byddaf yn dod ag ail gyllideb atodol gerbron y Senedd yn ddiweddarach yn y flwyddyn, ac rwy'n edrych ymlaen yn fawr at y ddadl ar 15 Gorffennaf pan fyddwn yn gallu archwilio blaenoriaethau a syniadau ar gyfer yr adferiad ac ar gyfer symud ymlaen. Ac felly, i gloi, Lywydd, rwy'n gwneud y cynnig.