English: I thank the Cabinet Secretary for his statement. I note him saying that this new tax will be broadly consistent with the existing landfill tax, which will provide stability and reassurance to businesses and minimise the risk of waste tourism. I wasn't familiar with that final concept before today, but I welcome the overall approach. It's a similar approach to what he has shown in the land transactions tax Bill, which I've enjoyed getting to grips with in the Finance Committee. I think David Melding said that the Bill would not be bedtime reading - perhaps we could extend an invitation to join the Finance Committee where, given the recent size of committee papers, that has intruded quite deep into the evenings of members. [Interruption.] Well, the sort of approach my party has taken to tax devolution is: both the tax he makes a statement about today and land transaction tax were in the St David's Day agreement and we accepted that as what we would hope would be the devolution settlement. We're perhaps less optimistic it will be any sort of settlement now, but we do support this tax as well as the land transactions tax. Our concern is with the devolution of income tax without the referendum that was promised, or the perception in some quarters that this second tax will be just one of a further series that will be buses quickly following on, which we would have concerns about. The arrangement that he's going to have in this tax, which is not there in the current UK, or at least the England-and-Wales version, of the tax, applying to illegal or at least unregistered disposal of waste - . Can he say whether the intention there is to make enforcement more effective through, potentially, a lower standard of proof - I assume on the balance of probabilities for assessing whether the tax is required - and can that help compared to the current criminal sanctions? I wonder whether I could also ask him - . I understand he doesn't want to talk about what rate he's planning to set that at until at least next autumn, but I wonder if he could say a bit more about the overall emphasis he wants to give to this tax in the battery of measures that are available. We have the percentage targets for recycling, and these have been quite blunt measures. The case of Newport comes to mind, and it's my region, where the overall recycling rate is low, but at least almost all that recycling is actually recycled, whereas a proportion of the higher recycling rates of some other authorities actually doesn't get recycled. That doesn't really seem to get picked up in that measure, but this tax might bite on it. Does he intend to use it in that sense? Second, going back to the ugly phrase of 'waste tourism', what does he really mean by that? There is clearly availability of sites within Wales, and availability of landfill sites in England, and there are varying productions from different centres, or rubbish that needs to be disposed of potentially in that way. Is he saying that he doesn't want to see any waste coming in from England to Wales, or he doesn't want to see more waste going from England to Wales than currently? Is he considering potentially setting a higher rate in order to discourage what he might call waste tourism, or does he see any financial benefit to him as a Cabinet Secretary raising this finance? Were he to set a lower rate, does he believe that would lead to an increase in the revenue coming in, because of such so-called waste tourism?
Welsh: Diolch i Ysgrifennydd y Cabinet am ei ddatganiad. Nodaf ei fod yn dweud y bydd y dreth newydd yn gyson yn fras â'r dreth dirlenwi bresennol, a fydd yn darparu sefydlogrwydd a sicrwydd i fusnesau ac yn lleihau'r risg o dwristiaeth gwastraff. Nid oeddwn yn gyfarwydd â'r cysyniad terfynol hwnnw cyn heddiw, ond rwy'n croesawu'r agwedd gyffredinol. Mae'n agwedd debyg i'r un y mae wedi'i dangos yn y Bil treth trafodiadau tir, un yr wyf wedi mwynhau ymdrin ag ef yn y Pwyllgor Cyllid. Rwy'n credu bod David Melding wedi dweud na fyddai'r Bil yn ddeunydd darllen amser gwely - efallai y gallem estyn gwahoddiad i ymuno â'r Pwyllgor Cyllid lle, o ystyried maint papurau'r pwyllgor yn ddiweddar, mae hynny wedi ymwthio'n eithaf dwfn i mewn i nosweithiau'r aelodau. [Torri ar draws.] Wel, y math o agwedd sydd gan fy mhlaid i at ddatganoli trethi yw: roedd y dreth y mae'n gwneud datganiad amdani heddiw a'r dreth trafodiadau tir yn y cytundeb Dydd Gŵyl Dewi a gwnaethom dderbyn hynny gan obeithio mai dyna fyddai'r setliad datganoli. Rydym efallai'n llai gobeithiol y bydd yn unrhyw fath o setliad nawr, ond rydym yn cefnogi'r dreth hon, yn ogystal â'r dreth trafodiadau tir. Mae ein pryder yn ymwneud â datganoli treth incwm heb y refferendwm a addawyd, neu'r canfyddiad mewn rhai mannau na fydd yr ail dreth hon ond un o gyfres bellach a fydd fel bysiau'n dilyn ei gilydd yn gyflym, rhywbeth y byddai gennym bryderon amdano. Mae'r trefniant y bydd ganddo yn y dreth hon, ac nad yw yn fersiwn bresennol y DU, neu o leiaf y fersiwn Cymru a Lloegr, o'r dreth, yn ymwneud â gwaredu gwastraff yn anghyfreithlon neu o leiaf heb gofrestriad - . A all ef ddweud ai'r bwriad yn y fan yna yw gwneud gorfodi yn fwy effeithiol drwy, o bosibl, ostwng y safon o brawf - rwy'n tybio yn ôl yr hyn sy'n debygol ar gyfer asesu a oes angen y dreth - ac a all hynny helpu o'i gymharu â'r cosbau troseddol presennol? Tybed a gaf i hefyd ofyn iddo - . Rwy'n deall nad yw'n dymuno sôn am ba gyfradd y mae'n bwriadu ei gosod ar gyfer hynny tan o leiaf yr hydref nesaf, ond tybed a allai ddweud ychydig mwy am y pwyslais cyffredinol y mae am ei roi i'r dreth hon yn y gyfres o fesurau sydd ar gael. Mae gennym y targedau canrannol ar gyfer ailgylchu, ac mae'r rhain wedi bod yn fesurau eithaf plaen. Rwy'n meddwl am achos Casnewydd, sef fy rhanbarth i, lle mae'r gyfradd ailgylchu gyffredinol yn isel, ond o leiaf mae bron yr holl ddeunydd ailgylchu hwnnw'n cael ei ailgylchu mewn gwirionedd, ond mae cyfran o gyfraddau ailgylchu uwch rhai awdurdodau eraill nad ydynt yn cael ei hailgylchu mewn gwirionedd. Nid yw'n ymddangos bod y mesur hwnnw'n rhoi sylw i hynny, ond efallai y bydd y dreth hon yn ei ystyried. A yw'n bwriadu ei defnyddio yn yr ystyr hwnnw? Yn ail, i droi'n ôl at yr ymadrodd hyll 'twristiaeth gwastraff', beth mae'n ei olygu mewn gwirionedd wrth hynny? Yn amlwg, mae safleoedd ar gael yng Nghymru, a safleoedd tirlenwi ar gael yn Lloegr, ac mae amrywiol gynyrchiadau o wahanol ganolfannau, neu sbwriel y mae angen ei waredu o bosibl yn y ffordd honno. A yw'n dweud nad yw eisiau gweld unrhyw wastraff yn dod i mewn o Loegr i Gymru, neu nad yw eisiau gweld mwy o wastraff yn mynd o Loegr i Gymru nag ar hyn o bryd? A yw'n ystyried efallai gosod cyfradd uwch er mwyn anghymell yr hyn y gallai ei alw'n dwristiaeth gwastraff, neu a yw'n gweld unrhyw fudd ariannol iddo ef fel Ysgrifennydd y Cabinet i godi'r arian hwn? Pe byddai'n gosod cyfradd is, a yw'n credu y byddai hynny'n arwain at gynnydd i'r refeniw a fyddai'n dod i mewn, oherwydd yr hyn y elwir yn dwristiaeth gwastraff?