English: Thank you very much. I'd like to thank everyone who's contributed to the inquiry, and I'd like to thank every Member who's contributed to the debate, too. I want to give particular thanks to the Minister, not only for her response today, but for the way in which she has engaged with the work of the committee over the past few years. It's certainly enhanced our work and our considerations as a committee. As some Members have referred to the Deputy Presiding Officer, I want to echo those best wishes and my thanks to you for the huge contribution that you've made to the work of this Senedd over many years. Certainly, you will be missed. If I could just pick up on a few points, briefly, given the time constraints. It is clear that the process of seeking competence for new taxes doesn't work. As I said in opening the debate, three years after requesting competence for a vacant land tax, we're still none the wiser; we are no nearer achieving our goals. And if there are political reasons for rejecting those requests, well, make that clear, UK Government, because one occasionally feels like we're going round and round in circles. If there are problems, if there are valid questions to be asked, then ask them, otherwise, just tell us immediately what your intentions are. Some Members have referred to the fact that the pandemic has highlighted some of the weaknesses in the fiscal arrangements. So, let us therefore put those issues in order. One of the things that's disappointed me most over the past 12 months is that we have one interpretation of what is allocated to Wales from the UK Government and that there is another very different analysis of what they receive from the Welsh Government. And that doesn't reflect particularly well on either Government, never mind the fiscal framework and the devolution settlement. And, in my view, it all highlights just how inadequate the current arrangements are. Now, the constitutional significance of the debate and the report, for me, get to the very heart of devolution, and it certainly gets to the heart of the working relationship between the UK Government, the Welsh Government and the Welsh Parliament. I can only emphasise that additional steps will have to be taken during the sixth Senedd in order to support the work of engaging with the UK Government, and we as a committee have suggested, in our legacy report, that the next Finance Committee should work with other devolved Governments and with the Welsh Affairs Committee in Westminster to try and encourage the UK Government to engage more effectively on those pieces of work that are relevant to them; we don't expect them to appear before us every time we want to hear from them. But, certainly, when we're addressing the Government of Wales Act 2014 and the fiscal framework, then the role of the UK Government is at the core of our considerations as to how the process and those arrangements work or don't work. Now, scrutinising fiscal issues is one of our great responsibilities as Senedd Members, and I want to thank every Member who's contributed to the work of the committee over the past five years, and I do that sincerely. It's also been a privilege to chair the Finance Committee. But I keep the last word of thanks and the greatest thanks to those who've worked behind the scenes, those who've worked quietly to support our work as a committee. And the clerking team, the committee's clerking team, led by Bethan Davies, as well as the Senedd research team have given us great support as Members and ensured that the committee's work is of high quality and is always effective. I will conclude, therefore, by telling them, specifically on behalf of all current and former members of the Finance Committee, thank you very much.
Welsh: Diolch yn fawr iawn. Dwi eisiau diolch i bawb sydd wedi cyfrannu at yr ymchwiliad, wrth gwrs, a diolch i'r holl Aelodau sydd wedi siarad yn y ddadl yma. Dwi eisiau diolch yn arbennig, hefyd, i'r Gweinidog, nid yn unig am ei hymateb hi heddiw, ond am y modd y mae hi wedi ymwneud â gwaith y pwyllgor dros y blynyddoedd diwethaf. Mae yn sicr wedi cyfoethogi a bod yn help mawr i'n hystyriaethau ni fel pwyllgor. A gan fod Aelod neu ddau wedi cyfeirio at y Dirprwy Lywydd, dwi'n awyddus i ategu'r dymuniadau gorau a diolch i chi, hefyd, am y cyfraniad mawr rŷch chi wedi'i wneud i waith y Senedd yma dros nifer o flynyddoedd. Yn sicr, mi fydd yna golled ar eich ôl chi. Jest i bigo lan ar un neu ddau o'r sylwadau'n sydyn, o fewn y cyfyngiadau amser. Mae'n glir bod y broses o ofyn am gymhwysedd dros drethi newydd ddim yn gweithio. Tair blynedd, fel yr oeddwn i'n ei ddweud wrth agor y ddadl, ar ôl gofyn am gymhwysedd dros dreth ar dir gwag, dŷn ni dal ddim callach; dŷn ni ddim yn teimlo ein bod ni fymryn yn nes i'r lan. Ac, os oes yna fwriad am resymau gwleidyddol i wrthod, wel, dywedwch hynny, Lywodraeth y Deyrnas Unedig, achos mae rhywun yn teimlo weithiau ein bod ni'n mynd rownd mewn cylchoedd. Os oes yna broblemau ac os oes yna gwestiynau dilys i'w gofyn, gofynnwch nhw, neu, fel arall, dywedwch yn syth beth yw'ch bwriad chi. Mae ambell Aelod wedi cyfeirio at y ffaith bod y pandemig, wrth gwrs, wedi amlygu rhai o'r gwendidau yn y trefniadau cyllidol. Wel, gadewch inni felly roi'r rheini mewn trefn. Un o'r pethau sydd wedi fy siomi i fwyaf, a dweud y gwir, dros y flwyddyn ddiwethaf yw ein bod ni'n cael un dehongliad o beth maen nhw'n ei ddyrannu i Gymru gan Lywodraeth y Deyrnas Unedig ac ein bod ni'n cael dehongliad gwahanol iawn o beth maen nhw'n ei dderbyn gan Lywodraeth Cymru. A dyw hynny ddim yn adlewyrchu'n dda ar ddim un o'r ddwy Lywodraeth, heb sôn, wrth gwrs, am y fframwaith cyllidol a'r setliad datganoli. Mae e i gyd yn amlygu, yn fy marn i, pa mor annigonol yw'r trefniadau sydd yn eu lle. Nawr, mae arwyddocâd cyfansoddiadol yr adroddiad a'r ddadl yma, i fi, yn mynd i galon datganoli, ac mae e yn sicr yn mynd i galon y berthynas weithredol rhwng Llywodraeth y Deyrnas Unedig, Llywodraeth Cymru a Senedd Cymru. Gallaf i ddim ond pwysleisio y bydd yn rhaid cymryd camau ychwanegol, wrth gwrs, yn ystod y chweched Senedd, i gefnogi'r gwaith o ymgysylltu â Llywodraeth y Deyrnas Unedig, ac rŷn ni fel pwyllgor wedi awgrymu, yn ein hadroddiad gwaddol, bod y Pwyllgor Cyllid nesaf yn gweithio gyda'r Llywodraethau datganoledig eraill a chyda Phwyllgor Materion Cymreig San Steffan er mwyn trio annog Llywodraeth y Deyrnas Unedig i ymgysylltu yn well â'r darnau hynny o waith sy'n berthnasol iddyn nhw; dŷn ni ddim yn disgwyl iddyn nhw ddod ger ein bron ni bob tro rŷm ni'n teimlo ein bod ni eisiau clywed ganddyn nhw. Ond yn sicr pan dŷn ni'n sôn am Ddeddf Cymru 2014 a'r fframwaith cyllidol, mae rôl Llywodraeth y Deyrnas Unedig yn gwbl greiddiol i'n hystyriaethau ni ynglŷn â sut mae'r broses a'r trefniadau hynny'n gweithio neu beidio. Nawr, mae craffu ar faterion cyllidol yn un o'n cyfrifoldebau mawr ni fel Aelodau o'r Senedd, a dwi eisiau diolch o waelod calon i bob Aelod sydd wedi cyfrannu at waith y pwyllgor dros y bum mlynedd ddiwethaf. Mae hefyd wedi bod yn fraint cael cadeirio y Pwyllgor Cyllid. Ond dwi yn cadw'r diolch olaf a'r diolch mwyaf i'r rhai sydd wedi gweithio y tu ôl i'r llenni, y rhai sydd wedi gweithio'n dawel o'r golwg i gefnogi'n gwaith ni ar y pwyllgor. Ac mae'r tîm clercio, tîm clercio'r pwyllgor, o dan arweiniad Bethan Davies, a thîm ymchwil y Senedd wedi bod yn gefn mawr inni fel Aelodau ac wedi sicrhau bod gwaith y pwyllgor yn raenus ac yn effeithiol bob tro. Gwnaf gloi, felly, drwy ddweud wrthyn nhw yn benodol, ar ran holl aelodau presennol ac aelodau blaenorol y Pwyllgor Cyllid, diolch o galon i chi i gyd.