English: Thank you, Deputy Presiding Officer. I thank the Cabinet Secretary for bringing forward this statement today and for advance sight, indeed, of the tax policy framework document. Rest assured I will try to steer clear of any dog-eat-dog, neo-liberal comments - not usually my style, but I suppose there's always a first time - but, in the case of this document, there was a lot here that we can agree with and, of course, has to happen as taxes are switched off at the UK level. Can I also compliment the Cabinet Secretary or whoever drafted the foreword of this document? [Interruption.] Maybe it was the Cabinet Secretary. The opening is worthy of Shakespeare, I think; it does read like a Shakespearian sonnet. Someone clearly has a great love of devolved taxes, and it's good to know that devolved fiscal policy is not always as dry as it sometimes seems that it has to be. This reads very well, anyway - the opening foreword. The April 2018 date for the devolution of taxes that you mentioned - for the initial tranche, at any rate - is fast approaching, and clearly much work needs to be done in advance of this. There is now, as you say, a growing debate around the use of tax policy to boost the economy, and we welcome and wish to be part of that debate. We clearly are on a steep learning curve and need to rapidly develop, I think we'd all agree, our capacity in relation to fiscal expertise, particularly in the area of forecasting, not just in the mechanical workings of institutions like the Welsh Revenue Authority. Cabinet Secretary, the tax policy framework repeatedly states that there should be no change for change's sake - an adage that you have pursued and that your predecessor, Jane Hutt, 0pursued, and that Welsh taxes sit within a wider UK context. That's something I would completely agree with. I think it's good that we're starting out with that maxim. In terms of it sitting within the wider UK and international context, what mechanisms are in place to see that there is a close dialogue with the UK Government when it comes to making tax policy decisions? Clearly, at the start of this process and with the establishment of the WRA, there have had to be UK-wide discussions. Beyond that, it will be up to us to set our own devolved taxes, but I think it is helpful that we do see those in the wider UK context. And, clearly, there aren't just effects on us of UK policy, but there will be a certain degree of effect on the policy decisions that we take here in terms of tax across the rest of the UK as well, particularly when you consider the porous border and the number of people who live near the Welsh border in Wales - 50 per cent of the population within 30 miles. I'm pleased that you're honouring your commitment to bring forward details of rates and bands. I believe that that was the commitment you gave to the Finance Committee, with many of us, including me, and I remember Mark Reckless making the point that we would like to have seen the rates and bands on the face of the Bill upfront. You made your arguments for not doing that, and I remember you saying that, as a compromise, you would bring forward further details of the rates at an appropriate time. So, I'm pleased to see that coming forward and we will look at those with interest. The policy framework refers to new taxes several times. And, of course, the new fiscal regime does allow for the Welsh Government to introduce new taxes. I think it was when we had the Senedd at Newport and you came to an evidence session there, I seem to remember you saying that you thought it would be interesting to develop or look at developing some new taxes, or one new tax, I think you said, as a trial to see how that process would work, to test that process. Have you had any further thoughts on that, because, clearly, if, on the one hand - I'm being cynical for a moment - you are thinking of keeping the existing tax take with the existing taxes like stamp duty and landfill, et cetera, and keeping those relatively similar to where they are at the moment, if you bring in a new tax, then that is a way of surreptitiously increasing a tax take. So, I'd be interested to know if you had any further thoughts on developing new taxes. Can I ask you about the reform of council tax, which you do mention briefly in the framework document? Is this a precursor to a move or to a debate about potentially replacing that with a land value tax? There has been a lot of discussion between Assembly Members and also within Wales, outside within academia, about the relative merits of a land value tax. I know it operates in other parts of the world. Clearly a land value tax - I'm not going to enter the discussion about it now - has benefits for some, but, in rural areas, where there is more land ownership, then that could cause problems. So, I think if we are going down the line of looking at a land value tax, the sooner we initiate that discussion so that we can all have an input into that, the better. On the issue of income tax in general, obviously it's different to the other two taxes - and I'll finish with this, Deputy Presiding Officer - in that I believe that the responsibility for raising this remains with HMRC; it's not something that's going to be devolved here. So, how are you working to strengthen relations with HMRC in this respect to make sure that this process does run as smoothly as possible? But, thank you for bringing forward this framework today. I look forward to its development with interest.
Welsh: Diolch, Dirprwy Lywydd. Diolch i'r Ysgrifennydd Cabinet am gyflwyno'r datganiad hwn heddiw ac am gael golwg ymlaen llaw, yn wir, ar ddogfen fframwaith y polisi treth. Gallaf eich sicrhau y gwnaf geisio osgoi unrhyw sylwadau didrugaredd, neo-ryddfrydol - nid fy ffordd i fel arfer, ond mae'n debyg bod tro cyntaf i bopeth - ond, yn achos y ddogfen hon, roedd llawer yma y gallwn gytuno ag ef ac, wrth gwrs, sy'n gorfod digwydd gan fod trethi'n cael eu diffodd ar lefel y DU. A gaf i hefyd ganmol Ysgrifennydd y Cabinet neu bwy bynnag a ddrafftiodd ragair y ddogfen hon? [Torri ar draws.] Efallai mai Ysgrifennydd y Cabinet a wnaeth. Mae'r agoriad yn deilwng o Shakespeare, rwy'n meddwl; mae'n darllen fel soned Shakespearaidd. Mae'n amlwg bod trethi datganoledig yn annwyl iawn i rywun, ac mae'n dda gwybod nad yw polisi cyllidol datganoledig bob amser mor sych ag y mae weithiau'n ymddangos bod yn rhaid iddo fod. Mae hwn yn darllen yn dda iawn, beth bynnag - y rhagair agoriadol. Mae'r dyddiad Ebrill 2018 ar gyfer datganoli trethi a nodwyd gennych - ar gyfer y gyfran gychwynnol, beth bynnag - yn prysur agosáu, ac yn amlwg mae angen gwneud llawer o waith cyn hyn. Erbyn hyn, fel y dywedwch, mae dadl yn tyfu o amgylch defnyddio polisi treth i roi hwb i'r economi, ac rydym yn croesawu'r ddadl honno ac yn dymuno bod yn rhan ohoni. Rydym yn amlwg ar gromlin ddysgu serth ac mae angen inni ddatblygu'n gyflym, rwy'n meddwl y byddem oll yn cytuno, ein gallu o ran arbenigedd ariannol, yn enwedig ym maes rhagweld, nid dim ond yng ngwaith mecanyddol sefydliadau fel Awdurdod Cyllid Cymru. Ysgrifennydd y Cabinet, mae'r fframwaith polisi treth yn datgan dro ar ôl tro na ddylai fod unrhyw newid er mwyn newid - gwireb yr ydych chi wedi cadw ati fel eich rhagflaenydd, Jane Hutt, a bod trethi Cymru'n eistedd o fewn cyd-destun ehangach y DU. Mae hynny'n rhywbeth y byddwn yn cytuno'n llwyr ag ef. Rwy'n meddwl ei bod yn dda ein bod yn dechrau gyda'r wireb honno. O ran sut y mae'n eistedd o fewn cyd-destun ehangach y DU ac yn rhyngwladol, pa fecanweithiau sydd ar waith i sicrhau deialog agos â Llywodraeth y DU pan ddaw'n amser gwneud penderfyniadau am bolisi treth? Yn amlwg, ar ddechrau'r broses hon ac wrth sefydlu Awdurdod Cyllid Cymru, mae'n rhaid bod trafodaethau y DU gyfan wedi digwydd. Y tu hwnt i hynny, ein lle ni fydd pennu ein trethi datganoledig ein hunain, ond rwy'n meddwl ei bod yn ddefnyddiol ein bod yn gweld y rheini yng nghyd-destun ehangach y DU. Ac, yn amlwg, nid dim ond mater o sut mae polisi'r DU yn effeithio arnom ni yw hwn; bydd ein penderfyniadau polisi ni yma'n cael rhywfaint o effaith ar dreth yng ngweddill y DU hefyd, yn enwedig o ystyried y ffin hydraidd a nifer y bobl sy'n byw ger ffin Cymru yng Nghymru - 50 y cant o'r boblogaeth o fewn 30 milltir. Rwy'n falch eich bod yn anrhydeddu eich ymrwymiad i gyflwyno manylion am gyfraddau a bandiau. Rwy'n credu mai dyna oedd yr ymrwymiad a roesoch i'r Pwyllgor Cyllid, gyda llawer ohonom, gan fy nghynnwys i, ac rwy'n cofio Mark Reckless yn gwneud y pwynt y byddem wedi hoffi gweld y cyfraddau a'r bandiau ar wyneb y Bil ymlaen llaw. Gwnaethoch eich dadleuon dros beidio â gwneud hynny, ac rwy'n eich cofio'n dweud y byddech, fel cyfaddawd, yn cyflwyno manylion pellach am y cyfraddau ar adeg briodol. Felly, rwy'n falch o weld bod hynny wedi digwydd a byddwn yn edrych ar y rheini â diddordeb. Mae'r fframwaith polisi'n cyfeirio at drethi newydd sawl gwaith. Ac, wrth gwrs, mae'r drefn ariannol newydd yn caniatáu i Lywodraeth Cymru gyflwyno trethi newydd. Rwy'n meddwl, pan gawsom y Senedd yng Nghasnewydd a phan ddaethoch i sesiwn dystiolaeth yno, rwy'n meddwl fy mod yn eich cofio'n dweud eich bod yn meddwl y byddai'n ddiddorol datblygu neu edrych ar ddatblygu rhai trethi newydd, neu un dreth newydd, rwy'n meddwl y dywedoch chi, fel arbrawf i weld sut y byddai'r broses yn gweithio, i roi prawf ar y broses honno. A ydych wedi meddwl mwy o gwbl am hynny, oherwydd, yn amlwg, os, ar y naill law - rwy'n bod yn sinigaidd am eiliad - rydych yn ystyried dal i gasglu'r trethi presennol fel treth stamp a thirlenwi, ac ati, a chadw'r rheini'n gymharol debyg i ble y maent ar hyn o bryd, os ydych yn cyflwyno treth newydd, mae hynny'n ffordd o gynyddu cyfanswm treth yn llechwraidd. Felly, byddai gennyf ddiddordeb mewn gwybod a oedd gennych unrhyw syniadau pellach am ddatblygu trethi newydd. A gaf i ofyn ichi am ddiwygio'r dreth gyngor, yr ydych yn sôn yn fyr amdano yn y ddogfen fframwaith? A yw hyn yn rhagflaenydd i symudiad neu i ddadl am y posibilrwydd o ddisodli hynny â threth gwerth tir? Bu llawer o drafod rhwng Aelodau'r Cynulliad a hefyd o fewn Cymru, y tu allan yn y byd academaidd, ynghylch rhinweddau cymharol treth gwerth tir. Rwy'n gwybod ei bod ar waith mewn rhannau eraill o'r byd. Yn amlwg mae treth gwerth tir - nid wyf am fynd i mewn i'r drafodaeth am y peth yn awr - o fudd i rai, ond, mewn ardaloedd gwledig, lle mae mwy o berchnogaeth tir, gallai hynny achosi problemau. Felly, rwy'n meddwl os ydym yn mynd i gyfeiriad edrych ar dreth gwerth tir, gorau po gyntaf inni gychwyn y drafodaeth honno er mwyn inni i gyd allu cyfrannu ati. Ynglŷn â threth incwm yn gyffredinol, yn amlwg mae'n wahanol i'r ddwy dreth arall - a byddaf yn gorffen gyda hyn, Dirprwy Lywydd - oherwydd rwy'n credu bod y cyfrifoldeb am godi hon yn parhau i fod gyda Chyllid a Thollau EM; nid yw'n rhywbeth sy'n mynd i gael ei ddatganoli yma. Felly, sut ydych chi'n gweithio i gryfhau cysylltiadau â Chyllid a Thollau EM yn hyn o beth i wneud yn siŵr bod y broses hon yn rhedeg mor esmwyth â phosibl? Ond, diolch ichi am gyflwyno'r fframwaith hwn heddiw. Rwy'n edrych ymlaen at ei ddatblygiad gyda diddordeb.