English: Diolch yn fawr, Llywydd, and thank you to all those who've taken part in the very wide-ranging discussion of the budget. I'll do my best to reply to as many of the points that have been raised as possible, and do so rapidly. What seems like a long time ago now, Nick Ramsay began the discussion. I thank him for the welcome he provided to the new budget process. I acknowledged in my opening remarks the impact of the fiscal framework. I'm happy to confirm for the Member that the Bangor University report is available to Members and available in full and available today. As far as the two new taxes are concerned, I suspect he will have recognised the 150 per cent rate for unauthorised tax disposals in LDT, because he put exactly that rate to me in the Finance Committee at a point when I was not able to confirm it. But it is confirmed at that rate today. Can I just say to Members of the Conservative group here that I think they need to stand back a little bit from some of the language they've used in relation to a tourism tax? What I've done this afternoon, Llywydd, is what I said; I've announced a shortlist of possible proposals for further work, and this is one of the things that many people have advocated. Adam Price was absolutely right when he pointed out that this is a tax used in many, many parts of the world, usually navigated at a local level. The reason for the tax - from those people who advocate it - is in order to be able to invest in facilities that then lead to more tourists in that area. That's the point of a tourism tax. It's not to frighten off tourists; it's to create the conditions in which the tourism industry can go on thriving and doing more. So, that's the case for it, we'll explore it further. It's certainly not to be just written off as though it had no merit at all. It may not make it onto the shortlist, but I do think that the idea that it isn't worth exploration is to overstate the case.
Welsh: Diolch yn fawr, Llywydd, a diolch i bawb sydd wedi cymryd rhan yn y drafodaeth eang iawn ynglŷn â'r gyllideb. Fe wnaf fy ngorau i ymateb i gymaint â phosib o'r pwyntiau a godwyd, a gwnaf hynny'n gyflym. Dechreuodd Nick Ramsay y drafodaeth ynghylch hyn ar adeg sy'n ymddangos fel amser maith yn ôl erbyn hyn. Diolchaf iddo am y croeso a roddodd i'r broses gyllideb newydd. Cydnabûm yn fy sylwadau agoriadol effaith y fframwaith cyllidol. Rwy'n falch o gadarnhau i'r Aelod bod adroddiad Prifysgol Bangor ar gael i'r Aelodau ac ar gael yn llawn ac ar gael heddiw. O ran y ddwy dreth newydd, rwy'n amau y bydd wedi sylwi ar y gyfradd o 150 y cant am warediadau treth anawdurdodedig yn y Dreth Gwarediadau Tirlenwi, oherwydd fe soniodd wrthyf am yr union gyfradd honno yn y Pwyllgor Cyllid ar adeg pan nad oeddwn yn gallu cadarnhau hynny. Ond fe'i cadarnheir ar y gyfradd honno heddiw. A gaf i ddweud wrth Aelodau'r Grŵp Ceidwadol yma fy mod i'n credu bod angen iddyn nhw ymbellhau ychydig o'r iaith a ddefnyddiwyd ganddyn nhw ynglŷn â threth dwristiaeth? Yr hyn yr wyf i wedi'i wneud y prynhawn yma, Llywydd, yw'r hyn a ddywedais; Rwyf wedi cyhoeddi rhestr fer o gynigion posibl ar gyfer gwaith pellach, ac mae hyn yn un o'r pethau y mae llawer o bobl wedi ei argymell. Roedd Adam Price yn hollol gywir pan nododd bod hon yn dreth a ddefnyddir mewn llawer rhan o'r byd, ac a benderfynir ar lefel leol fel arfer. Y rheswm dros y dreth - gan y bobl hynny sy'n ei hyrwyddo - yw er mwyn gallu buddsoddi mewn cyfleusterau sy'n arwain at fwy o dwristiaid yn yr ardal honno. Dyna ddiben treth dwristiaeth. Nid i ddychryn twristiaid rhag dod; ei diben yw creu amodau lle gall y diwydiant twristiaeth barhau i ffynnu a gwneud mwy. Felly, dyna'r achos dros ei chyflwyno, a byddwn yn ei harchwilio ymhellach. Yn sicr, ni ddylid wfftio at y syniad fel pe na byddai unrhyw werth iddo o gwbl. Efallai na fydd yn cyrraedd y rhestr fer, ond rwyf yn credu bod y syniad nad yw'n werth ei archwilio yn gor-bwysleisio'r achos.