English: I'm grateful for that contribution, and just want to reassure Carolyn Thomas that we are very much continuing to work on the idea of a local land value tax. The main underlying objective for local tax is to raise that stable revenue for local services in the fairest possible way. And where we can have other advantages, such as the better use of land, I think we should definitely be looking to squeeze as much value out of these things as we possibly can. The Welsh Government has published the research by Bangor University, and that assesses the feasibility of a land value tax as a possible replacement for council tax and non-domestic rates. And they did conclude that a local land value tax in Wales could raise sufficient revenue to replace the current local taxes, and also that the distribution of liability could be substantially more progressive. So, I think the research has been very positive in that sense, but it does underline that we have to undertake some further work to assess more fully whether or not a land value tax would be evidently better than our existing arrangements, or the arrangements that we will put in place following the work of reform, which is current. So, within the scope of the research, Bangor University was able to construct a preliminary statistical model to estimate a set of land values. We have never attempted that kind of work in Wales before, and it did enable Bangor then to determine potential tax rates at which a local land value tax would need to be levied to raise revenues broadly equal to the current system. So, it's really exciting work. But I think one of the key lessons that we learned from it was that it's much more challenging to estimate the land values for non-domestic uses than it is for domestic property. So, we're currently continuing the work exploring this, but the point about having that cadastral database is absolutely key. We couldn't introduce a land value tax without one. I know that elsewhere in Welsh Government there's important work going on in terms of DataMapWales, and that is very much about collecting information across Wales in a useable format. And I do have some really interesting discussions with the Welsh Revenue Authority as well, because they're taking a lead on many of the exciting ways in which we're thinking about the potential ways to use digital and data, and so this is another area where we're doing some interesting work. Because having that kind of database would help us with lots of other policies, in fact. It would help us potentially in future with local rates of land transaction tax. So, we would need that kind of database. So, work is definitely ongoing. I'm more than happy to update Carolyn at any opportunity we have.
Welsh: Rwy'n ddiolchgar am y cyfraniad yna, ac fe hoffwn i sicrhau Carolyn Thomas ein bod ni'n parhau i weithio ar y syniad o dreth leol ar werth tir. Y prif amcan sylfaenol ar gyfer treth leol yw codi'r refeniw cyson sydd mor bwysig ar gyfer gwasanaethau lleol yn y ffordd decaf bosibl. A phan fyddwn ni'n gweld manteision eraill, fel defnyddio tir mewn ffordd amgen, rwy'n credu yn bendant y dylem ni fod yn ceisio gwasgu cymaint o werth o'r pethau hyn ag y gallwn ni. Mae Llywodraeth Cymru wedi cyhoeddi'r ymchwil gan Brifysgol Bangor, ac mae hwnnw'n asesu dichonoldeb treth ar werth tir yn lle'r dreth gyngor ac ardrethi annomestig. Roedden nhw'n dod i'r casgliad y gallai treth leol ar werth tir yng Nghymru godi digon o refeniw i ddisodli'r trethi lleol presennol, a hefyd y gallai dosbarthu atebolrwydd fod yn llawer mwy blaengar. Felly, rwy'n credu i'r ymchwil fod yn gadarnhaol iawn yn hynny o beth, ond mae'n tanlinellu bod rhaid i ni wneud rhywfaint o waith pellach i asesu gyda mwy o fanylder a fyddai treth ar werth tir gymaint â hynny'n well na'r trefniadau sydd gennym ni nawr, neu'r trefniadau y byddwn ni'n eu rhoi ar waith yn dilyn y gwaith diwygio, sy'n mynd rhagddo. Felly, yng nghwmpas yr ymchwil, llwyddodd Prifysgol Bangor i lunio model ystadegol rhagarweiniol i amcangyfrif set o werthoedd tir. Nid ydym ni erioed wedi rhoi cynnig ar y math hwnnw o waith yng Nghymru o'r blaen, ac roedd yn galluogi Prifysgol Bangor wedyn i bennu cyfraddau treth posibl lle byddai angen codi treth leol ar werth tir i godi refeniw sy'n cymharu yn weddol â'r system bresennol. Felly, mae hwnnw'n waith cyffrous iawn. Ond rwy'n credu mai un o'r gwersi allweddol a ddysgwyd gennym ni oedd ei bod hi'n llawer mwy heriol i ni amcangyfrif gwerthoedd tir ar gyfer defnyddiau annomestig nag ydyw gwneud hynny ar gyfer eiddo domestig. Felly, rydym ni'n parhau ar hyn o bryd â'r gwaith o ymchwilio i hynny, ond mae'r pwynt ynglŷn â bod â'r gronfa ddata gadastrol honno'n gwbl allweddol. Ni allem ni gyflwyno treth ar werth tir heb gronfa o'r fath. Fe wn i fod gwaith pwysig yn mynd rhagddo mewn rhannau eraill o Lywodraeth Cymru o ran MapDataCymru, ac mae hynny'n ymwneud yn bennaf â chasglu gwybodaeth ledled Cymru mewn fformat y gellir ei ddefnyddio. Ac rwy'n cael trafodaethau diddorol iawn gydag Awdurdod Cyllid Cymru hefyd, oherwydd maen nhw'n arwain ar lawer o'r ffyrdd cyffrous yr ydym ni'n eu hystyried fel y ffyrdd posibl o ddefnyddio technolegau digidol a data, ac felly mae hwn yn faes arall lle rydym ni'n gwneud gwaith diddorol. Oherwydd fe fyddai bod â chronfa fel honno o ddata yn ein helpu ni gyda llawer o bolisïau eraill, mewn gwirionedd. Fe fyddai hi'n ein helpu ni o bosibl yn y dyfodol gyda chyfraddau treth trafodiadau tir lleol. Felly, fe fydd angen cronfa data fel hyn arnom ni. Felly, mae'r gwaith yn sicr yn mynd rhagddo. Rwy'n fwy na pharod i roi'r wybodaeth ddiweddaraf i Carolyn ar unrhyw gyfle a gawn ni.