English: Thank you, Deputy Presiding Officer. The Welsh Government carried out a consultation last year about whether the Welsh Revenue Authority should have access to some of the same criminal powers as HMRC. The consultation, which closed on 2 October, focused on those powers to deter and investigate devolved tax crime - powers that are consistent with those used by HMRC in England for the taxes it is responsible for. Seventeen responses were received, including contributions from the National Crime Agency and from Natural Resources Wales. Overall, there was support for the Welsh Revenue Authority to exercise powers of entry, search and seizure, subject to obtaining a warrant, to exercise certain powers under the Proceeds of Crime Act 2002 via accredited financial investigators, and to carry out and authorise the use of covert and directed surveillance in accordance with the Regulation of Investigatory Powers Act 2000. Following the consultation, a draft of the Welsh Revenue Authority (Powers to Investigate Criminal Offences) Regulations 2018 was laid before the Assembly on 21 February. Deputy Presiding Officer, I am today seeking the Assembly's support for these regulations. On 21 February, the Proceeds of Crime Act 2002 (References to Welsh Revenue Authority Financial Investigators) Order 2018 and the Regulation of Investigatory Powers (Directed Surveillance and Covert Human Intelligence Sources) (Amendment) (Wales) Order 2018 were laid under the negative procedure. These complete the package of investigatory powers to which the WRA will have access. Deputy Presiding Officer, I would like to highlight some points raised during the consultation and explain how we have responded. There was a mixed response to the proposal not to provide the Welsh Revenue Authority with powers of arrest and detention, and some respondents expressed concern that the absence of these powers might prevent the WRA from interviewing suspects during an investigation. Some respondents also felt it might be appropriate for the WRA to have a general power to stop and search individuals suspected of devolved tax crime. However, given the small number of devolved tax offences expected to be investigated each year, we do not believe it is currently proportionate for the WRA to have access to arrest and detention powers, nor do we believe that it is necessary for the WRA to have access to a general stop-and-search power. The absence of these powers will also not prevent the WRA from working alongside police forces, where necessary, or from requesting suspects voluntarily to attend an interview. I would like to record my thanks to the Finance Committee and the Constitutional and Legislative Affairs Committee for their work in considering the regulations and Orders.
Welsh: Diolch ichi, Dirprwy Lywydd. Cynhaliodd Llywodraeth Cymru ymgynghoriad y llynedd ar ba un a ddylai Awdurdod Cyllid Cymru gael mynediad at rai o'r un pwerau troseddol â Chyllid a Thollau Ei Mawrhydi. Roedd yr ymgynghoriad, a ddaeth i ben ar 2 Hydref, yn canolbwyntio ar y pwerau hynny i atal ac ymchwilio i droseddau treth datganoledig - pwerau sy'n gyson â'r rhai hynny a ddefnyddir gan Cyllid a Thollau Ei Mawrhydi yn Lloegr ar gyfer y trethi y mae'n gyfrifol amdanynt. Cafwyd dau ar bymtheg o ymatebion, gan gynnwys cyfraniadau gan yr Asiantaeth Troseddu Cenedlaethol a Cyfoeth Naturiol Cymru. Yn gyffredinol, roedd cefnogaeth i ganiatáu i Awdurdod Cyllid Cymru arfer pwerau mynediad, chwilio ac atafaelu, yn amodol ar gael gwarant, i arfer pwerau penodol o dan Ddeddf Enillion Troseddu 2002 drwy ymchwilwyr ariannol achrededig, ac i gynnal ac awdurdodi'r defnydd o wyliadwriaeth gudd a gwyliadwriaeth gyfeiriedig yn unol â Deddf Rheoleiddio Pwerau Ymchwilio 2000. Yn dilyn yr ymgynghoriad, gosodwyd drafft o'r Reoliadau Awdurdod Cyllid Cymru (Pwerau i Ymchwilio i Droseddau) 2018 gerbron y Cynulliad ar 21 Chwefror. Dirprwy Lywydd, rwyf heddiw yn ceisio cefnogaeth y Cynulliad ar gyfer y rheoliadau hyn. Ar 21 Chwefror, gosodwyd Gorchymyn Deddf Enillion Troseddau 2002 (Cyfeiriadau at Ymchwilwyr Ariannol Awdurdod Cyllid Cymru) 2018 a Gorchymyn Rheoleiddio Pwerau Ymchwilio (Gwyliadwriaeth Gyfeiriedig a Ffynonellau Cuddwybodaeth Ddynol) (Diwygio) (Cymru) 2018 o dan y weithdrefn negyddol. Mae'r rhain yn cwblhau'r pecyn o bwerau ymchwilio a fydd ar gael i Awdurdod Cyllid Cymru. Dirprwy Lywydd, hoffwn dynnu sylw at rai pwyntiau a godwyd yn ystod yr ymgynghoriad ac egluro sut yr ydym wedi ymateb. Cafwyd ymateb cymysg i'r cynnig i beidio â darparu pwerau arestio a chadw yn y ddalfa i Awdurdod Cyllid Cymru, a mynegodd rhai o'r ymatebwyr rywfaint o bryder y gallai absenoldeb y pwerau hyn atal Awdurdod Cyllid Cymru rhag cyfweld â phobl sydd dan amheuaeth yn ystod ymchwiliad. Teimlai rhai ymatebwyr hefyd y gallai fod yn briodol i Awdurdod Cyllid Cymru gael pŵer cyffredinol i stopio a chwilio unigolion sydd dan amheuaeth o droseddau treth datganoledig. Fodd bynnag, o ystyried y nifer fach o droseddau treth datganoledig y disgwylir yr ymchwilir iddynt bob blwyddyn, nid ydym ni'n credu ei bod yn gymesur ar hyn o bryd i'r Awdurdod fod â mynediad at bwerau arestio a chadw yn y ddalfa, ac nid ydym yn credu ei bod yn angenrheidiol i'r Awdurdod fod â mynediad at bŵer stopio a chwilio cyffredinol. Ni fydd absenoldeb y pwerau hyn yn atal yr Awdurdod rhag gweithio ochr yn ochr â heddluoedd ychwaith, lle bo angen, na rhag gofyn i bobl sydd dan amheuaeth ddod am gyfweliad o'u gwirfodd. Hoffwn gofnodi fy niolch i'r Pwyllgor Cyllid a'r Pwyllgor Materion Cyfansoddiadol a Deddfwriaethol am eu gwaith wrth ystyried y rheoliadau a'r gorchmynion.