English: As Chair of the Finance Committee, I'd just like to welcome the report from the Cabinet Secretary and just tell you about a few of the things that the Finance Committee are doing that go hand in hand, hopefully, with the Government's intentions, and to give that scrutiny perspective to the work of Government. May I say at the outset that I want to say just how readable this framework is, and not just the foreword - the rest of it, too, is free from some of the complex language that we hear from Government from time to time? And that's an important point, because many people in Wales still aren't fully aware of the devolution of taxes that is happening, and certainly aren't aware of the devolution of income tax. A referendum, of course, would have created that awareness. I'm pleased that there isn't going to be such a referendum, but I also think that there's a job of work for us all to inform people about this issue, and I would like to hear, perhaps, a little more from the Government as to what they are doing to promote this framework and to disseminate the message on the devolution of taxation. We should also welcome the fact that we have, in this framework, a purpose and a clear objective for taxation in Wales; principles that have been clearly set out. One could disagree with them - I don't do so, personally, but one could disagree with them - and at least you do know what the Government's purposes are in taxation, and that's very different to some other Governments, including the other Governments of these isles. Now, the Finance Committee has already shown a commitment to scrutinise taxation policies and the further devolution that's going to happen, and I think we've already seen the outcome of that work, with the two Bills that the Cabinet Secretary mentioned, and the work that the Finance Committee has done in scrutinising both of those Bills, for example leading to the commitment to provide a community scheme on the landfill Bill, has shown that there is work to be done jointly here between Government and the Assembly. And we, as a committee, also have a big interest in the establishment of the Welsh Revenue Authority, and as well as holding the pre-appointment hearing with the candidate for chair of the authority, we will continue the work of scrutinising the preparation for the establishment of the authority, particularly their digital activities, before they start or take on board their full functions next April. I think it's also important to remind Assembly Members that a change is to be proposed next week to our Standing Orders to ensure that we do have new Standing Orders and a protocol agreed with the Finance Committee and the Government in order to ensure that we in the Assembly have the necessary tools to scrutinise Government as they introduce these new taxes, and that very interesting suggestion that we heard today from the Cabinet Secretary of a debate on new taxes, and I think everyone will be interested in looking at that. Just in that context, if I may ask the Cabinet Secretary: as the Finance Committee, as he already knows, is already enquiring into the possibility of building upon our new Standing Orders to move towards a parliamentary framework that would run hand in hand with the Government's fiscal framework, does he have any work in the pipeline to look at processes such as a finance Bill or other processes? Because, at present, we do want to see how the Parliament can be strengthened in that regard. I welcome the fact that the framework talks of other taxes. It's important to note that council tax and non-domestic rates are just as important to many people as the taxes that we've already seen devolved, and in that context, too, there is a very important paragraph in the framework - paragraph 49, I believe - which discusses how the Government will publish data and how it will gather data in moving forward. The Finance Committee is visiting Scotland this week, and on Thursday, we hope to have discussions with the Scottish Fiscal Commission. Now, I know that the Government isn't going to establish such a commission, but the Cabinet Secretary mentioned the work that will be done by Bangor University, and I would also like to know how the Government is going to publish this information, and how it will ensure that we, as Assembly Members, but also members of the public, have the most recent data and the most up-to-date information in order to ensure that the decisions taken in the name of the Welsh Government, and in the name of the people of Wales therefore, are the right ones and are evidence based. This statement is to be welcomed, and the framework is to be welcomed, and I look forward - and I'm sure that all members of the Finance Committee look forward - to scrutinising this information in more detail, but also to work with Government in order to ensure that we have the best possible systems in place, in a parliamentary sense, over these new taxation powers.
Welsh: Hoffwn i, fel Cadeirydd y Pwyllgor Cyllid, jest groesawu'r adroddiad gan yr Ysgrifennydd Cabinet, a jest dweud ychydig o bethau y mae'r Pwyllgor Cyllid yn ei wneud sydd yn cyd-fynd, gobeithio, gyda bwriadau y Llywodraeth, ac wrth gwrs sy'n rhoi hefyd bersbectif o graffu ar waith y Llywodraeth. A gaf i ddweud ar y cychwyn fy mod innau am ddweud pa mor ddarllenadwy yw'r fframwaith yma, ac nid jest y rhagair, mae'n rhaid dweud - mae'r gweddill yn rhydd o beth o'r iaith astrus rŷm ni'n ei chael gan Lywodraeth o bryd i'w gilydd? Ac mae hynny yn bwynt pwysig oherwydd mae nifer fawr o bobl yng Nghymru o hyd heb fod yn llwyr ymwybodol am y datganoli trethi sy'n digwydd, ac yn sicr ddim yn ymwybodol iawn o ddatganoli treth incwm. Byddai refferendwm, wrth gwrs, wedi creu y wybodaeth yna. Rydw i'n falch bod dim refferendwm i gael, ond rwyf i hefyd yn meddwl bod job o waith gyda ni i gyd i hysbysebu pobl ynglŷn â hyn, a byddwn i'n licio clywed, efallai, jest ychydig mwy gan y Llywodraeth ynglŷn â beth maen nhw'n ei wneud i hyrwyddo'r fframwaith nawr, ac er mwyn lledaenu'r neges ynglŷn â datganoli trethi. Mae hefyd i'w groesawu y ffaith bod gyda ni, yn y fframwaith, bwrpas ac amcan clir i drethi yng Nghymru; egwyddorion sydd wedi eu gosod yn glir iawn. Mae modd anghytuno â nhw - nid ydw i'n digwydd gwneud, ond mae modd anghytuno â nhw - ond o leiaf rydych chi'n gwybod i ba bwrpas mae'r Llywodraeth yn trethu, ac mae hynny'n wahanol iawn i Lywodraethau eraill, gan gynnwys Llywodraethau eraill yr ynysoedd hyn. Nawr, mae'r Pwyllgor Cyllid eisoes wedi dangos ymrwymiad i graffu ar bolisïau treth a'r datganoli pellach sy'n mynd i ddigwydd, ac rydw i'n credu ein bod ni eisoes wedi gweld ffrwyth y gwaith yna gyda'r ddau Fil roedd yr Ysgrifennydd Cabinet yn sôn amdanyn nhw, a bod y gwaith mae'r Pwyllgor Cyllid wedi ei wneud yn craffu ar y ddau Fil, er enghraifft yn arwain at yr ymrwymiad i roi cynllun cymunedau ar wyneb deddfwriaeth y Bil tirlenwi, yn dangos bod gwaith yn fan hyn i'w wneud ar y cyd rhwng y Llywodraeth a'r Cynulliad. Ac mae gyda ni fel pwyllgor hefyd ddiddordeb mawr wrth weld sefydlu Awdurdod Cyllid Cymru, ac yn ogystal â chynnal y gwrandawiad cyn penodi gyda'r ymgeisydd ar gyfer bod yn gadeirydd yr awdurdod, byddwn ni am barhau â'r gwaith o graffu ar baratoadau sefydlu'r awdurdod, yn enwedig yn eu maes digidol nhw, cyn eu bod nhw'n cychwyn ar eu swyddogaethau llawn fis Ebrill nesaf. Rydw i'n credu ei bod hefyd yn bwysig i atgoffa Aelodau Cynulliad fod yna newid yn mynd i gael ei gynnig yr wythnos nesaf i'n Rheolau Sefydlog ni er mwyn gwneud yn siŵr bod yna Reolau Sefydlog newydd a phrotocol wedi eu cytuno gyda'r Pwyllgor Cyllid a'r Llywodraeth yn eu lle er mwyn sicrhau bod gyda ni yn y Cynulliad yr arfau digonol i graffu ar y Llywodraeth wrth iddyn nhw gyflwyno y trethi hyn, a'r awgrym diddorol iawn a gawsom ni heddiw gan yr Ysgrifennydd Cabinet o ddadl ar drethi newydd yn ogystal, ac fe fydd diddordeb gyda phawb i edrych ar hynny. Jest yn y cyd-destun hwnnw, os caf i ofyn i'r Ysgrifennydd Cabinet: gan fod y Pwyllgor Cyllid, fel mae'n gwybod eisoes, yn chwilio i mewn i'r posibiliad o adeiladu ar y Rheolau Sefydlog newydd i symud tuag at fframwaith seneddol sy'n cyd-fynd â fframwaith cyllidol gan y Llywodraeth, a oes gyda fe unrhyw waith ar y gweill i edrych ar brosesau megis Deddf cyllid neu brosesau eraill? Achos, ar hyn o bryd, rydym ni eisiau gweld pa ffordd mae'r Senedd yn cael ei chryfhau yn hynny o beth. Rydw i'n croesawu'r ffaith bod y fframwaith yn sôn am drethi eraill. Mae'n bwysig cofio bod y treth gyngor a threthi annomestig yr un mor bwysig i nifer o bobl a'r trethi sydd eisoes wedi cael eu datganoli, fel petai, ac yn y cyd-destun hwnnw, hefyd, mae yna baragraff pwysig iawn yn y fframwaith - paragraff 49, rydw i'n meddwl - sy'n sôn am sut bydd y Llywodraeth yn cyhoeddi data ac yn casglu data wrth fynd ymlaen. Mae'r Pwyllgor Cyllid yn ymweld â'r Alban yr wythnos yma, a dydd Iau, byddwn ni'n gobeithio cynnal trafodaethau gyda Chomisiwn Cyllidol yr Alban. Nawr, rydw i'n gwybod nad yw'r Llywodraeth eto am sefydlu comisiwn fel yna, ond fe soniodd yr Ysgrifennydd Cabinet am y gwaith bydd Prifysgol Bangor yn ei wneud, a byddwn ni hefyd yn licio gwybod ym mha ffordd mae'r Llywodraeth yn mynd i gyhoeddi'r wybodaeth yma a gwneud yn siŵr bod gennym ni fel Aelodau Cynulliad, ond hefyd y cyhoedd, y data mwyaf diweddar a'r wybodaeth fwyaf diweddar er mwyn gwneud yn siŵr bod y penderfyniadau sy'n cael eu gwneud yn enw Llywodraeth Cymru, ac yn enw pobl Cymru, felly, yn rhai cywir ac ar sail tystiolaeth gadarn iawn. Mae'r datganiad yma i'w groesawu, ac mae'r fframwaith i'w groesawu, ac rwy'n edrych ymlaen - ac mae'n siŵr bod holl aelodau'r Pwyllgor Cyllid yn edrych ymlaen - at graffu yn fwy manwl ar y wybodaeth yma, ond hefyd i gydweithio gyda'r Llywodraeth i wneud yn siŵr bod gyda ni'r systemau gorau yn eu lle yn seneddol er mwyn y pwerau trethu newydd yma.