English: Thank you, Cabinet Secretary. The Welsh Conservatives will be supporting the passage of this Bill at Stage 4 of this legislation. As you yourself have indicated over the weeks and months of this process, landfill tax, as the second tax to be devolved, may not be the talk of pubs and clubs across this country but it is nonetheless an important tax, an important tool in the often talked about Welsh Government toolbox. And it's vital, of course, that we have our own replacement for that tax when, in April 2018, the UK-wide landfill tax is switched off. That deadline is fast approaching so we appreciate that the Welsh Government does need to have an alternative. It's an important tax because of the environmental aspect of the tax, which was discussed extensively by committee members in the Finance Committee sessions. Clearly, over time, we hope that the tax take from it reduces because we hope that, over time, the amount of landfill will go down. But there is a strong need for this tax at this point and there will be for the foreseeable future. Can I thank you as well for the way that you've dealt both with myself - and your officials have - and the way you've dealt with Simon Thomas, the Chair of the committee and the Finance Committee? It's not always been an easy tax, task - I've got my taxes and tasks mixed up. I discovered over the last few months that tax legislation, even when it appears very simple at the outset, can at the end of the day become a far more complicated affair than was first foreseen. So, thank you for your patience and for your officials' patience. As you said in your opening remarks, the next stage is going to be implementation. Even since the process of Stage 3 and Stage 2 and the amendments that were made, as you will be aware, a couple of amendments have struck me that weren't tabled at that time for differing reasons, and there is still a process of implementation and development of the tax to be done. You made several undertakings during the Finance Committee meetings that you would be watching that process very closely and that, where amendments haven't been tabled to cover all aspects of this, you would be keeping a close eye to make sure that the tax is developing in the way that you would want it to and the committee would want it to, and that the spirit of that legislation plays out over the time to come. I hope you will keep a watch now, and I hope that, where faults do emerge - . Because no tax in its initial development is perfect, so I'm sure there will be - obviously there will be - flaws that will be observed over the months and years to come. I hope that you and the Welsh Government will be looking closely to see that those can be ironed out. We do have the land transaction tax coming in at the same time, you've already mentioned the Welsh Revenue Authority, and I know you are, to use the expression, juggling a lot of balls in the air at the same time with all of this tax devolution. As you are aware and I've said, it's not an easy task. We are more than happy within the Welsh Conservatives to support you on this difficult road, and I know you have the support of other committee members and other Members of this Chamber in ensuring that this process of tax devolution is as smooth and as professional and, at the end of the day, as straightforward and understandable to people out there, not just in here, as is possible.
Welsh: Diolch i chi, Ysgrifennydd y Cabinet. Bydd y Ceidwadwyr Cymreig yn cefnogi hynt y Bil hwn yng Nghyfnod 4 o'r ddeddfwriaeth hon. Fel y gwnaethoch chi eich hun ei nodi dros wythnosau a misoedd y broses hon, efallai na fydd y dreth dirlenwi, yr ail dreth i gael ei datganoli, yn destun sgyrsiau mewn tafarndai a chlybiau ar draws y wlad. Serch hynny, mae'n dreth bwysig, yn offeryn pwysig ym mlwch offer Llywodraeth Cymru, y siaredir yn aml amdano. Ac mae'n hanfodol, wrth gwrs, fod gennym ein holynydd ein hunain i'r dreth honno, pan gaiff y dreth dirlenwi ledled y DU ei diffodd ym mis Ebrill 2018. Mae'r dyddiad cau hwnnw yn prysur agosáu, felly rydym ni'n gwerthfawrogi bod angen i Lywodraeth Cymru gael dewis arall. Mae'n dreth bwysig oherwydd ei hagwedd amgylcheddol, a drafodwyd yn helaeth gan aelodau pwyllgor yn sesiynau'r Pwyllgor Cyllid. Yn amlwg, dros gyfnod o amser, rydym yn gobeithio y bydd yr incwm a ddaw o'r dreth yn lleihau oherwydd ein bod yn gobeithio y bydd maint y tirlenwi yn gostwng dros amser. Ond mae galw mawr am y dreth hon ar hyn o bryd, a bydd hynny'n parhau yn y dyfodol rhagweladwy. Hoffwn ddiolch i chi hefyd am y ffordd yr ydych chi - a'ch swyddogion - wedi ymdrin â mi ac am y ffordd yr ydych wedi ymdrin â Simon Thomas, Cadeirydd y pwyllgor a'r Pwyllgor Cyllid? Nid yw wedi bod yn dreth, yn dasg hawdd bob amser - rwyf wedi cymysgu fy nhrethi a'm tasgau. Fe wnes i ddarganfod yn ystod y misoedd diwethaf y gall deddfwriaeth trethi, hyd yn oed pan mae'n ymddangos yn syml iawn ar y dechrau, fod yn fater llawer mwy cymhleth nag a ragwelwyd yn y lle cyntaf, ar ddiwedd y dydd. Felly, diolch i chi am eich amynedd ac am amynedd eich swyddogion. Fel y dywedasoch yn eich sylwadau agoriadol, y cam nesaf fydd gweithredu. Hyd yn oed ers y broses gysylltiedig â Cham 3 a Cham 2 a'r gwelliannau a wnaed, fel y gwyddoch, mae un neu ddau o welliannau, na chafodd eu cyflwyno ar y pryd am wahanol resymau, wedi denu fy sylw, ac mae'r broses o weithredu a datblygu'r dreth i'w gwneud o hyd. Gwnaethoch nifer o addewidion yn ystod cyfarfodydd y Pwyllgor Cyllid y byddech chi'n gwylio'r broses honno yn agos iawn ac y byddech chi, lle nad yw'r gwelliannau wedi eu cyflwyno i ymdrin â phob agwedd ar hyn, yn cadw llygad barcud i sicrhau bod y dreth yn datblygu yn y ffordd y byddech chi a'r pwyllgor yn ei dymuno, a bod ysbryd y ddeddfwriaeth honno yn datblygu gyda'r amser i ddod. Rwy'n gobeithio y byddwch ar wyliadwriaeth nawr, ac rwy'n gobeithio, pan fydd diffygion yn dod i'r amlwg - . Oherwydd nid oes unrhyw dreth yn berffaith yn ei datblygiad cychwynnol, felly rwy'n siŵr y bydd - yn sicr fe fydd - diffygion a ddaw i'r amlwg yn ystod y misoedd a'r blynyddoedd i ddod. Rwy'n gobeithio y byddwch chi a Llywodraeth Cymru yn edrych yn ofalus i sicrhau bod y rheini'n cael eu datrys. Mae gennym y dreth trafodiadau tir ar yr un pryd, ac rydych eisoes wedi crybwyll Awdurdod Cyllid Cymru, a gwn eich bod yn ymdopi â llawer o dasgau ar yr un pryd gyda'r holl waith hwn o ddatganoli trethi. Fel y gwyddoch ac rwyf i wedi dweud, nid yw'n dasg hawdd. Rydym yn fwy na bodlon, o fewn y Ceidwadwyr Cymreig, i'ch cefnogi chi ar y llwybr anodd hwn, ac rwy'n gwybod eich bod yn cael cefnogaeth aelodau pwyllgor eraill ac Aelodau eraill o'r Siambr hon i sicrhau bod y broses hon o ddatganoli trethi mor ddidrafferth ac mor broffesiynol ac, ar ddiwedd y dydd, mor syml a dealladwy â phosibl i'r bobl allan yna, nid yn unig i'r bobl i mewn yma.