English: As a member of the Senedd's Finance Committee, I wish to thank the Chair of our committee, Peredur Owen Griffiths, for his stewardship, and to my fellow committee members, Mike Hedges and Peter Fox, for their solid work on the committee. I also want to take this opportunity to place on record my thanks to my colleagues Jack Sargeant, Carolyn Thomas and Alun Davies, who have ably substituted for me at times during our period of scrutinising this Act. I agree with the Minister when she outlined the generic need for the Bill. The Minister told the committee, and I quote: 'the vulnerability, really, of the Welsh Ministers in respect of being able to respond appropriately to tax policy changes made by the UK Government is quite clear, and Welsh Ministers should be in a position to provide near immediate responses to certain external events'. We have seen that the Chancellor of the UK is adept at making extensive changes to tax policy, changes with cursory thought for the consequence on Welsh taxation measures. So, I was heartened that the Minister has made explicitly clear that these powers would only be used to respond to specified external circumstances in her letter, and did not anticipate the powers being used regularly. However, I also note and very much welcome the intended amendments, as articulated by the Minister today. We always have to be mindful of the balance between Executive power and the powers of the legislature - this fine balance, diversified further in a United Kingdom with a maturing devolved structure of governance. The committee, I know, was keen for an evidence basis, and I welcome the Minister's letter to the Finance Committee of 22 April, which outlines the extensive and specific detailed information that the committee were rightly seeking. I noted the headline from the Chartered Institute of Taxation's response to the committee's report, which stated that the committee gave 'cautionary backing' to the Welsh Tax Acts etc. (Power to Modify) Bill - in essence, good governance. The Welsh Labour Government responded agilely and flexibly to external events, whilst the Senedd's scrutiny functions and committee forensically carried out their work and analysis. Llywydd, with the stated amendments, I do support the general principles of the Welsh Tax Acts etc. (Power to Modify) Bill, and I also wish to take this opportunity, finally, to thank the Minister, Rebecca Evans, for the manner in which she has brought this measure forward, her adaptive and constructive approach during this process. Diolch yn fawr.
Welsh: Fel aelod o Bwyllgor Cyllid y Senedd, hoffwn i ddiolch i Gadeirydd ein pwyllgor, Peredur Owen Griffiths, am ei stiwardiaeth, ac i fy nghyd-aelodau ar y pwyllgor, Mike Hedges a Peter Fox, am eu gwaith cadarn ar y pwyllgor. Hoffwn i fanteisio ar y cyfle hwn hefyd i gofnodi fy niolch i fy nghyd-Aelodau Jack Sargeant, Carolyn Thomas ac Alun Davies, sydd wedi dirprwyo'n fedrus ar fy rhan i ar adegau yn ystod ein cyfnod o graffu ar y Ddeddf hon. Rwy'n cytuno â'r Gweinidog pan amlinellodd yr angen cyffredinol am y Bil. Dywedodd y Gweinidog wrth y pwyllgor, ac rwy'n dyfynnu: 'mae natur fregus Gweinidogion Cymru, mewn gwirionedd, o ran gallu ymateb yn briodol i newidiadau polisi treth sy'n cael ei wneud gan Lywodraeth y DU yn eithaf clir, a dylai Gweinidogion Cymru fod mewn sefyllfa i ddarparu ymatebion sydyn iawn i ddigwyddiadau allanol penodol'. Rydym ni wedi gweld bod Canghellor y DU yn fedrus wrth wneud newidiadau helaeth i bolisi treth, newidiadau gydag ystyriaeth brin o'r canlyniad ar fesurau trethu Cymru. Felly, roeddwn i'n falch bod y Gweinidog wedi egluro'n glir yn ei llythyr mai dim ond i ymateb i amgylchiadau allanol penodol y byddai'r pwerau hyn yn cael eu defnyddio, ac nad oedden nhw'n rhagweld y byddai'r pwerau'n cael eu defnyddio'n rheolaidd. Fodd bynnag, rwyf i hefyd yn nodi ac yn croesawu'n fawr y gwelliannau arfaethedig, fel y nododd y Gweinidog heddiw. Mae'n rhaid i ni bob amser gofio'r cydbwysedd rhwng pŵer y Weithrediaeth a phwerau'r ddeddfwrfa - y cydbwysedd mân hwn, wedi'i amrywiaethu ymhellach mewn Deyrnas Unedig gyda strwythur llywodraethu datganoledig aeddfed. Roedd y pwyllgor, rwy'n gwybod, yn awyddus i gael sail tystiolaeth, ac rwy'n croesawu llythyr y Gweinidog at y Pwyllgor Cyllid ar 22 Ebrill, sy'n amlinellu'r wybodaeth fanwl helaeth a phenodol yr oedd y pwyllgor yn gofyn amdani, a hynny'n briodol. Nodais i'r pennawd o ymateb y Sefydliad Siartredig Trethiant i adroddiad y pwyllgor, a nododd fod y pwyllgor yn rhoi 'cefnogaeth ofalus' i Fil Deddfau Trethi Cymru etc. (Pŵer i Addasu) - yn ei hanfod, llywodraethu da. Ymatebodd Llywodraeth Lafur Cymru yn ystwyth ac yn hyblyg i ddigwyddiadau allanol, wrth i swyddogaethau a phwyllgor craffu'r Senedd wneud eu gwaith a'u dadansoddiadau yn fforensig. Llywydd, gyda'r gwelliannau sydd wedi'u nodi, rwyf i yn cefnogi egwyddorion cyffredinol Bil Deddfau Trethi Cymru etc. (Pŵer i Addasu), a hoffwn i hefyd fanteisio ar y cyfle hwn, yn olaf, i ddiolch i'r Gweinidog, Rebecca Evans, am y modd y mae wedi cyflwyno'r mesur hwn, ei dull addasol ac adeiladol yn ystod y broses hon. Diolch yn fawr.