English: Thank you. Unfortunately, the remit of the Constitutional and Legislative Affairs Committee provides less scope for such an elegant historical narrative, but I will do my best. The Constitutional and Legislative Affairs Committee, with regard to the Land Transaction Tax (Tax Bands and Tax Rates) (Wales) Regulations 2018, considered these instruments at our meeting on 22 January. We reported three merit points identified under Standing Order 21.3. For the purpose of this debate I'm going to focus on the third point reported by the committee, which relates to the accessibility and transparency of these regulations. These regulations set out the first tax bands and percentage tax rates for land transaction tax as introduced by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017. These tax bands are new to Wales. They are particularly important to the public as these regulations have effect in relation to chargeable transactions such as residential property transactions and chargeable considerations including rent from 1 April 2018. The term 'NRL zero rate band' is not defined in the Schedule. The committee believes that if something small can be done to help readers understand legislation - including something as simple as including a footnote in these regulations to provide clarification of a term used - then that should always be done. We acknowledge that an explanation of the term is provided in the parent Act. However, the Cabinet Secretary may be surprised at the range of queries the committee receives from members of the public who have misunderstood the meaning and application of legislation that passes through the Assembly. But then again, he may not. This is equally true for lawyers providing services to clients who come across difficulties relating to definitions as not everyone is a tax expert. We expect that the issues of clarity will come up regularly as the committee continues to scrutinise tax-related instruments. Given their importance to Welsh citizens, the committee will continue to report where it thinks that legislation could be made more accessible and easier to read. I've asked that the Cabinet Secretary ensures that the Counsel General is also aware of our concerns and that we would expect this issue to be considered as part of the development of any future interpretation Bill for Wales. Cabinet Secretary, I told you I would not disappoint.
Welsh: Diolch. Yn anffodus, mae cylch gwaith y Pwyllgor Materion Cyfansoddiadol a Deddfwriaethol yn rhoi llai o gyfle i adrodd hanes huawdl o'r fath, ond byddaf yn gwneud fy ngorau. O ran Rheoliadau'r Dreth Trafodiadau Tir (Bandiau Treth a Chyfraddau Treth) (Cymru) 2018, y styriodd y Pwyllgor Materion Cyfansoddiadol a Deddfwriaethol yr offerynnau hyn yn ein cyfarfod ar 22 Ionawr. Fe wnaethom ni grybwyll tri phwynt rhagoriaeth a nodwyd dan Reol Sefydlog 21.3. At ddibenion y ddadl hon rwy'n mynd i ganolbwyntio ar y trydydd pwynt y nododd y Pwyllgor, sy'n ymwneud â hygyrchedd a thryloywder y rheoliadau hyn. Mae'r rheoliadau hyn yn nodi'r prif fandiau treth a chyfraddau treth canran ar gyfer y dreth trafodiadau tir fel y'i cyflwynwyd gan y Dreth Trafodiadau Tir a Deddf Gwrthweithio Trethi Datganoledig (Cymru) 2017. Mae'r bandiau treth hyn yn newydd i Gymru. Maen nhw'n arbennig o bwysig i'r cyhoedd gan fod y rheoliadau hyn yn cael effaith ar drafodiadau trethadwy megis trafodiadau eiddo preswyl a chydnabyddiaethau trethadwy, gan gynnwys rhent o 1 Ebrill 2018. Nid yw'r term 'Band cyfradd sero NRL' yn cael ei ddiffinio yn yr Atodlen. Mae'r Pwyllgor yn credu os oes rhywbeth bach y gellir ei wneud i helpu darllenwyr i ddeall deddfwriaeth - gan gynnwys rhywbeth mor syml â chynnwys troednodyn yn y rheoliadau hyn i roi eglurhad o'r term a ddefnyddir - yna dylid gwneud hynny bob amser. Rydym ni'n cydnabod y rhoddir eglurhad ynglŷn â'r term yn y Ddeddf. Fodd bynnag, efallai y bydd Ysgrifennydd y Cabinet yn synnu at yr ystod o ymholiadau a gaiff y Pwyllgor gan aelodau o'r cyhoedd sydd wedi camddeall ystyr a defnydd y ddeddfwriaeth y mae'r Cynulliad yn ymdrin â hi. Ond eto, efallai nad ydyw. Mae hyn yr un mor wir am gyfreithwyr sy'n darparu gwasanaethau i gleientiaid sy'n darganfod anawsterau yn ymwneud â diffiniadau gan nad yw pawb yn arbenigwr treth. Rydym yn disgwyl y bydd materion ynglŷn ag eglurder yn codi'n rheolaidd wrth i'r pwyllgor barhau i graffu ar offerynnau sy'n gysylltiedig â threthi. O ystyried eu pwysigrwydd i ddinasyddion Cymru, bydd y pwyllgor yn parhau i adrodd lle mae'n credu y gellid gwneud deddfwriaeth yn fwy hygyrch a haws i'w darllen. Rwyf wedi gofyn i Ysgrifennydd y Cabinet sicrhau bod y Cwnsler Cyffredinol hefyd yn ymwybodol o'n pryderon ac y byddem yn disgwyl i'r mater hwn gael ei ystyried yn rhan o'r gwaith o ddatblygu unrhyw Fil dehongli i Gymru yn y dyfodol. Ysgrifennydd y Cabinet, dywedais wrthych na fyddwn yn siomi.