English: Thank you. I very much welcome today's debate, and I'd like to put on record my thanks to the Finance Committee for their report and for providing us with the opportunity to have this discussion today, and for the very constructive way in which the committee has engaged with this agenda throughout. I'll be responding formally to the committee's report, but I can say today that I'm pleased the committee has recognised in their report the good work undertaken in establishing the Welsh Revenue Authority. This good work has continued into operations, and the WRA's approach to tax administration has been acknowledged in the recent report by the FSB, 'Funding Prosperity: Creating a New Tax System in Wales', which, again, we discussed earlier on today. I note the committee's recommendation that annual updates should be provided on the WRA's approach to retention of knowledge and expertise in the organisation. Work is already under way in this area, including the development of induction plans, business continuity plans, detailed guidance, and a formal knowledge-capture process for those leaving the organisation. I'd be happy to provide an update to committee on the implementation and ongoing running costs of Welsh rates of income tax. Ensuring value for money for Welsh taxpayers remains a priority of the Welsh Government, and my officials will continue to scrutinise costs associated with implementing the new arrangements, and I'm grateful to Her Majesty's Revenue and Customs, which has shown a commitment to keeping costs to an absolute minimum. My officials have been working closely with their counterparts in HMRC to ensure that communication and engagement activity is joined up. Evaluation has been taking place throughout the campaign to help adjust and refine our approach as necessary. And a more formal evaluation using the Government Communication Service evaluation framework will take place shortly. I note the committee's disappointment that the Secretary of State for Wales has been unable or unwilling to engage with the committee in considering the introduction of the partial devolution of income tax in Wales. I agree with the committee's conclusion that as income tax remains a reserved tax, it would be appropriate for the Secretary of State to answer questions on the implementation process. And I would just comment that I was very pleased to provide evidence to the Welsh Affairs Select Committee on the devolution of air passenger duty very recently. The introduction of Welsh rates of income tax this Saturday will mark the completion of the programme of work - the programme of fiscal devolution brought about by the Wales Act 2014. It will follow the successful implementation of made-in-Wales taxes a year ago - land transaction tax and landfill disposals tax, collected by the Welsh Revenue Authority - and our acquisition of new capital and revenue borrowing powers. We are also drawing on the 2014 Act to explore potential new taxes and the ways in which they could support our wider policy ambitions. Of course, this work began well before 2014 with the reports by the Holtham commission and the Silk commission, which recommended that the Welsh Government and National Assembly should gain significantly greater abilities and responsibilities to manage the Welsh budget. Alongside our tax powers, we have gained financial responsibility for non-domestic rates, and there have been essential changes to our block grant to provide a Barnett floor and to ensure appropriate adjustments for the devolved tax revenue. The devolution of tax powers provides the Welsh Government with a range of opportunities to develop a progressive approach to taxation, which is better tailored to Wales's needs. The tax policy framework, published in 2017 by the then Cabinet Secretary for finance, and the annual work plans published since have emphasised this Government's commitment to take a strategic approach to tax policy. This is now being delivered through our work to manage existing and newly devolved taxes, as well as our evolving approach to develop new taxes. The tax policy work plan I published on 27 February fulfills the commitment given in the tax policy framework to ensure that tax-related proposals are considered robustly and in alignment with Cabinet's principles. It is in line with the principle to develop tax policy through collaboration and involvement, providing a vehicle for more open discussion with stakeholders about the direction of Welsh tax policy. The research areas in the work plan support the commitment in the national strategy to use tax powers to strengthen the link between economic growth and funding for public services, and to do so in a way that supports business and is fair. Together with the block grant, Welsh taxes will fund the vital public services on which many people in society depend. When Welsh rates of income tax are introduced, the decisions about some £5 billion of tax revenue collected in Wales will be made in Wales by central or local government. With the powers devolved to Wales, we have the opportunity to look at taxes collectively. This will change the nature of our debates about revenues and budgets in the future, and I look forward to these discussions. I'm happy to support this motion this afternoon and I'd like to thank all Members who have contributed to the debate and to join them and echo the complimentary comments that they've made about the officials who have worked on this project. Thank you.
Welsh: Diolch. Rwy'n croesawu'r ddadl heddiw yn fawr iawn, a hoffwn gofnodi fy niolch i'r Pwyllgor Cyllid am eu hadroddiad ac am ddarparu cyfle inni gael y drafodaeth hon heddiw, ac am y ffordd adeiladol iawn y mae'r pwyllgor wedi ymgysylltu â'r agenda hon drwyddi draw. Byddaf yn ymateb yn ffurfiol i adroddiad y pwyllgor, ond gallaf ddweud heddiw fy mod yn falch fod y pwyllgor wedi cydnabod y gwaith da a wnaed ar sefydlu Awdurdod Cyllid Cymru yn eu hadroddiad. Mae'r gwaith da hwn wedi parhau yn ei weithrediadau, a chafodd dull yr awdurdod o weinyddu treth ei gydnabod yn yr adroddiad diweddar gan y Ffederasiwn Busnesau Bach, 'Funding Prosperity: Creating a New Tax System in Wales,' a drafodwyd gennym yn gynharach heddiw. Nodaf argymhelliad y pwyllgor y dylid darparu diweddariadau blynyddol ar ddull yr awdurdod o gadw gwybodaeth ac arbenigedd yn y sefydliad. Mae gwaith eisoes ar y gweill yn y maes hwn, gan gynnwys datblygu cynlluniau ymsefydlu, cynlluniau parhad busnes, canllawiau manwl a phroses gipio gwybodaeth ffurfiol ar gyfer y rhai sy'n gadael y sefydliad. Buaswn yn hapus i roi'r wybodaeth ddiweddaraf i'r pwyllgor ar gostau gweithredu a chostau rhedeg parhaus cyfraddau Cymreig o dreth incwm. Mae sicrhau gwerth am arian i drethdalwyr Cymru yn parhau'n flaenoriaeth i Lywodraeth Cymru, a bydd fy swyddogion yn parhau i graffu ar y costau sy'n gysylltiedig â gweithredu'r trefniadau newydd, ac rwy'n ddiolchgar i Gyllid a Thollau ei Mawrhydi, sydd wedi dangos ymrwymiad i gadw costau cyn lleied â phosibl. Mae fy swyddogion wedi bod yn cydweithio'n agos â'u cymheiriaid o fewn CThEM i sicrhau bod cyfathrebu a gweithgarwch ymgysylltu yn gydgysylltiedig. Mae gwerthuso wedi bod yn digwydd drwy gydol yr ymgyrch i helpu i addasu a mireinio ein dull gweithredu yn ôl yr angen. A chynhelir gwerthusiad mwy ffurfiol gan ddefnyddio fframwaith gwerthuso Gwasanaeth Cyfathrebu'r Llywodraeth cyn bo hir. Nodaf siom y pwyllgor na allodd Ysgrifennydd Gwladol Cymru ymwneud â'r pwyllgor, neu ei amharodrwydd i wneud hynny, ar gyfer ystyried y modd o ddatganoli'r dreth incwm yn rhannol yng Nghymru. Rwy'n cytuno â chasgliad y pwyllgor, gan fod y dreth incwm yn parhau i fod yn dreth a gadwyd yn ôl, y byddai'n briodol i'r Ysgrifennydd Gwladol ateb cwestiynau am y broses weithredu. A hoffwn nodi fy mod yn falch iawn o roi tystiolaeth i'r Pwyllgor Dethol ar Faterion Cymreig ar ddatganoli toll teithwyr awyr yn ddiweddar iawn. Bydd cyflwyno cyfraddau treth incwm Cymreig ddydd Sadwrn yn nodi cwblhau'r rhaglen waith - y rhaglen o ddatganoli cyllidol a roddwyd ar waith gan Ddeddf Cymru 2014. Bydd yn dilyn llwyddiant y camau i roi trethi a wnaed yng Nghymru mewn grym flwyddyn yn ôl - y dreth trafodiadau tir a'r dreth gwarediadau tirlenwi, a gesglir gan Awdurdod Cyllid Cymru - a chaffael pwerau benthyca cyfalaf a refeniw newydd. Rydym hefyd yn pwyso ar Ddeddf 2014 i archwilio trethi newydd posibl a'r ffyrdd y gallent gynnal ein dyheadau polisi ehangach. Wrth gwrs, dechreuodd y gwaith hwn ymhell cyn 2014 gyda'r adroddiadau gan gomisiwn Holtham a chomisiwn Silk, a argymhellodd y dylai Llywodraeth Cymru a'r Cynulliad Cenedlaethol ennill llawer mwy o allu a chyfrifoldebau i reoli cyllideb Cymru. Ochr yn ochr â'n pwerau treth, rydym wedi mabwysiadu cyfrifoldeb ariannol dros ardrethi annomestig, a bu newidiadau hanfodol i'n grant bloc i ddarparu cyllid gwaelodol Barnett ac i sicrhau addasiadau priodol ar gyfer y refeniw treth datganoledig. Rhydd datganoli pwerau treth amrywiaeth o gyfleoedd i Lywodraeth Cymru ddatblygu dull blaengar o drethu wedi'i deilwra'n well i anghenion Cymru. Mae'r fframwaith polisi treth, a gyhoeddwyd yn 2017 gan Ysgrifennydd y Cabinet dros gyllid ar y pryd, a'r cynlluniau gwaith blynyddol a gyhoeddwyd ers hynny, wedi pwysleisio ymrwymiad y Llywodraeth hon i fabwysiadu dull strategol o weithredu polisi treth. Caiff hwn ei gyflawni yn awr drwy ein gwaith i reoli trethi presennol a threthi sydd wedi'u datganoli o'r newydd, yn ogystal â'n dull sy'n esblygu o ddatblygu trethi newydd. Mae cynllun gwaith y polisi treth a gyhoeddais ar 27 Chwefror yn cyflawni'r ymrwymiad a roddwyd yn y fframwaith polisi treth i sicrhau bod cynigion sy'n gysylltiedig â threthi yn cael eu hystyried yn drwyadl ac yn gyson ag egwyddorion y Cabinet. Mae'n cydymffurfio â'r egwyddor i ddatblygu polisi treth drwy gydweithrediad a chyfranogiad, gan ddarparu cyfrwng ar gyfer trafodaeth fwy agored â rhanddeiliaid ynghylch cyfeiriad polisi treth Cymru. Mae'r meysydd ymchwil yn y cynllun gwaith yn cefnogi'r ymrwymiad yn y strategaeth genedlaethol i ddefnyddio pwerau treth i gryfhau'r cysylltiad rhwng twf economaidd a chyllid ar gyfer gwasanaethau cyhoeddus, ac i wneud hynny mewn ffordd sy'n cefnogi busnesau ac sy'n deg. Ynghyd â'r grant bloc, bydd trethi Cymru yn ariannu'r gwasanaethau cyhoeddus hanfodol y mae llawer o bobl yn ein cymdeithas yn dibynnu arnynt. Pan gyflwynir cyfraddau Cymreig o dreth incwm, bydd penderfyniadau ynglŷn ag oddeutu £5 biliwn o refeniw treth a gesglir yng Nghymru yn cael eu gwneud yng Nghymru gan y Llywodraeth ganolog neu lywodraeth leol. Gyda'r pwerau wedi'u datganoli i Gymru, mae cyfle gennym i edrych ar drethi'n gyfunol. Bydd yn newid natur ein dadleuon ynglŷn â refeniw a chyllidebau yn y dyfodol, ac edrychaf ymlaen at y trafodaethau hyn. Rwy'n hapus i gefnogi'r cynnig hwn y prynhawn yma, a hoffwn ddiolch i'r holl Aelodau sydd wedi cyfrannu at y ddadl ac ymuno gyda hwy ac ategu'r sylwadau canmoliaethus a wnaethant am y swyddogion sydd wedi gweithio ar y prosiect hwn. Diolch.