English: May I thank the Finance Committee's clerking team and the Chair, Llyr Gruffydd, for their work in drawing this report together? This is an area that is new to us as a committee, of course, as well as being new to us as a Senedd and as a nation. We have been learning and developing our own expertise, as we have dealt with these taxation issues and in preparing to implement fiscal devolution in Wales. So, I have just a few comments in recommending the conclusions and recommendations made in this report, and I look forward to seeing our latest taxation powers coming into force in just a few days' time. Of course, we are having this debate on the report earlier than normal because of that particular timetable, and I'm grateful to my fellow Members of the Assembly's Business Committee for allowing this debate to be staged today. I will deal with the two conclusions of the report in the wrong order, if you like. Conclusion 2 - the fact the committee recognises the work undertaken in establishing the Welsh Revenue Authority anew, and they, of course, are dealing with the implementation of the land transaction tax and the landfill disposals tax, which are 12 months old now. As we heard from the Chair, the team is exceptionally professional and exceptionally exciting at the WRA and they made quite an impression on us when we visited. Of course, in looking at recommendation 1, which deals with workforce planning, I think in setting the bar so high in terms of what's been done within the WRA in that first year, the challenge will be to maintain that standard. It became clear to us as a committee that the professionalism and experience of the workforce and the individuals driving that workforce was crucially important, and we will look forward to annual updates as to how that standard is being maintained. In returning, then, to conclusion 1, I would like to echo what's said there, namely that the committee is deeply disappointed in the Secretary of State's lack of engagement on the constitutional impact of fiscal devolution in Wales. I tend to feel that the attitude of the Secretary of State towards us as an institution is disgraceful. There's a copy here of the letter sent by the Secretary of State to the Chair of the Finance Committee, where he mentions being accountable to Parliament in Westminster and not to the National Assembly. Well, the National Assembly for Wales is a democratically elected body representing the interests of the people of Wales. If this Assembly and its committee see fit to hold anyone to account, it is our responsibility to do that, and it's not for Alun Cairns or any other Minister of the state to set himself above accountability to the people of Wales. I can't make that point any stronger. He is willing, apparently, to speak to individuals as Assembly Members about this issue. He is willing to provide evidence to the Welsh Affairs Select Committee in Westminster on the issue. So, he's willing to engage with the issue and to answer questions, but the only conclusion that I can draw is that he is insulting in his attitude towards this organisation. I'm surprised to see him try to place walls between the Welsh taxation regime and the taxation regime that is still being run centrally at a UK level. There is interaction between processes in Wales and processes in Westminster, and it is entirely crucial that we can ask questions of Wales's representative in Westminster and that he hears directly from us, as a democratically elected body here in Wales, exactly what our concerns are and the kind of assurances that we're seeking on a range of issues relating to taxation powers. Moving on very briefly, I'm very concerned about the lack of understanding that people have of Welsh rates of income tax as they're being introduced this weekend. There are questions to be asked as to how we can raise awareness as we move forward. I will say in conclusion, to respond to comments by Mike Hedges as to what is likely to happen to Welsh rates of income tax, and how difficult it could be politically to make a decision to increase or reduce taxes, there is value in simply having that devolution, because it puts pressure on government to work with more focus. But I do look forward in years to come to see us developing a Welsh approach to dealing with taxation. There will be further taxation powers devolved, and things will be doable in terms of income tax rates through making changes to other taxes. But those are issues for the future. We're at the beginning of the journey and I am pleased to receive applause from someone's telephone at the back here, but I'm also pleased to recommend this report to the Assembly.
Welsh: Gaf i ddiolch i dîm clercio'r Pwyllgor Cyllid ac i'r Cadeirydd, Llyr Gruffydd, am eu gwaith yn tynnu'r adroddiad yma at ei gilydd? Mae hwn yn faes sydd yn newydd i ni fel pwyllgor, wrth gwrs, yn ogystal â bod yn newydd i ni fel Senedd ac fel cenedl. Dŷn ni wedi bod yn mynd ati i ddysgu ac i drio datblygu ein harbenigedd ein hunain, wrth gwrs, wrth ymdrin â materion trethiannol ac wrth baratoi i roi datganoli cyllidol ar waith yma yng Nghymru. Felly, dim ond ychydig o sylwadau sydd gen i wrth gymeradwyo'r argymhellion a'r casgliadau yn yr adroddiad yma i chi, a dwi'n sicr yn edrych ymlaen at weld ein pwerau trethiant diweddaraf ni yn dod yn fyw ymhen ychydig o ddyddiau. Wrth gwrs, mi ydyn ni'n cael y drafodaeth ar yr adroddiad yma yn gynharach na'r arfer oherwydd yr amserlen honno, a dwi'n ddiolchgar i'm cyd-Aelodau ar Bwyllgor Busnes y Cynulliad am ganiatáu i'r ddadl yma allu cael ei chynnal heddiw. Mi wnaf i ddelio efo'r ddau gasgliad yn yr adroddiad yn y drefn anghywir. Casgliad 2 - y ffaith bod y pwyllgor yn cydnabod y gwaith da sydd wedi cael ei wneud i sefydlu Awdurdod Cyllid Cymru o'r newydd, a nhwythau'n delio â threth trafodiadau tir a threth gwarediadau tirlenwi, sydd yn flwydd oed rŵan. Fel y clywsom ni gan y Cadeirydd, mi grëwyd argraff gref iawn arnom ni gan y tîm hynod o broffesiynol a hynod o gyffrous, dwi'n meddwl, sydd wedi sefydlu'r awdurdod newydd hwnnw. Wrth gwrs, yn edrych ar argymhelliad 1, sy'n ymwneud â chynllunio gweithlu, dwi'n meddwl wrth osod y bar mor uchel o ran beth sydd wedi cael ei wneud o fewn yr awdurdod cyllidol yn y flwyddyn gyntaf, yr her fydd i gynnal y safon honno. Mi ddaeth hi'n amlwg i ni fel pwyllgor bod proffesiynoldeb a phrofiad y gweithlu a'r unigolion sy'n gyrru'r gwaith hynny yn ei flaen yn gwbl hanfodol, ac mi fyddwn ni'n edrych ymlaen am ddiweddariadau blynyddol ynglŷn â sut mae'r safon yna yn cael ei gynnal. Yn symud yn ôl, wedyn, at gasgliad 1, mi hoffwn innau ategu'r casgliad hwnnw sy'n dweud bod y pwyllgor yn siomedig iawn ynghylch diffyg ymgysylltiad yr Ysgrifennydd Gwladol ar ddatganoli cyllidol yng Nghymru. Dwi'n digwydd credu bod agwedd Ysgrifennydd Cymru tuag atom ni fel sefydliad yn hyn o beth yn gywilyddus. Mae copi yn fan hyn o'r llythyr gen i gan yr Ysgrifennydd Gwladol at Gadeirydd y Pwyllgor Cyllid, lle mae o'n sôn am fod yn atebol i'r Senedd yn San Steffan ac nid i'r Cynulliad Cenedlaethol. Wel, mae Cynulliad Cenedlaethol Cymru yn gorff democrataidd sy'n cynrychioli buddiannau pobl Cymru. Os ydy'r Cynulliad hwn a'i bwyllgorau yn ei gweld hi'n iawn i ddal pwy bynnag i gyfrif, ein cyfrifoldeb ni ydy gwneud hynny, ac nid dewis Alun Cairns nac unrhyw Weinidog gwladol arall ydy gosod ei hun uwchlaw atebolrwydd i bobl Cymru. Allaf i ddim gwneud y pwynt hwnnw yn gryfach. Mae o'n fodlon, meddai fo, siarad ag unigolion, fel Aelodau Cynulliad, am y peth. Mae o'n fodlon siarad a rhoi tystiolaeth i bwyllgor dethol materion Cymreig San Steffan am y peth. Hynny ydy, mae o'n barod i ymwneud â'r mater ac i ateb cwestiynau, ond yr unig gasgliad allaf i ddod iddo fo ydy ei fod o'n ddirmygus tuag at y sefydliad hwn. Dwi'n synnu i weld o yn ceisio gosod muriau rhwng prosesau trethiannol Cymreig newydd a'r drefn drethiannol sy'n dal yn cael ei rhedeg yn ganolog ar lefel Brydeinig. Mae yna ryngweithio rhwng prosesau yng Nghymru a phrosesau yn San Steffan, ac mae'n gwbl allweddol ein bod ni'n gallu gofyn cwestiynau i gynrychiolydd Cymru yn San Steffan a'i fod yntau yn clywed yn uniongyrchol gennym ni, fel Senedd ddemocrataidd i Gymru, beth yn union ydy ein pryderon ni a'r math o sicrwydd dŷn ni angen ar ystod o faterion yn ymwneud â phwerau trethiant. Yn symud ymlaen yn sydyn iawn, dwi'n bryderus ynglŷn â'r diffyg dealltwriaeth gan bobl o gyfraddau treth Cymru sy'n dod i mewn y penwythnos yma. Mae yna gwestiynau i'w gofyn ynglŷn â sut i godi ymwybyddiaeth wrth inni symud ymlaen. Gwnaf ddweud i gloi, i ymateb i sylwadau Mike Hedges ynglŷn â beth sy'n debyg o ddigwydd i gyfraddau treth yng Nghymru, a pha mor anodd, o bosib, allai hi fod yn wleidyddol i wneud penderfyniad i godi neu ostwng trethi, mae yna werth i gael dim ond y datganoli, oherwydd mae'n rhoi pwysau ar lywodraeth i weithredu mewn ffordd efo mwy o ffocws ar eu gwaith nhw. Ond dwi yn edrych ymlaen mewn blynyddoedd i ddod i'n gweld ni yn datblygu ffordd Gymreig o ymdrin â threthiant. Mi ddaw yna ragor o bwerau trethiant, ac mi fydd yna bethau sy'n gallu cael eu gwneud i gyfraddau treth incwm drwy newid trethiannau eraill. Ond materion ar gyfer y dyfodol ydy hynny. Dŷn ni ar ddechrau'r daith a dwi'n falch o gael y gymeradwyaeth oddi ar ffôn rhywun yn y cefn yn fan hyn, ond dwi'n falch o allu cymeradwyo'r adroddiad hwn i'r Cynulliad.