English: Thank you very much, Deputy Presiding Officer. Of course, I respect the fact that the Assembly can decide for itself how to deal with various regulations here, but I only intend to contribute once in discussing the issues at hand. May I, first of all, note the fact that the Welsh Revenue Authority has been in attendance, as has already been mentioned? They've been at the Assembly, and I hope that Members have taken the opportunity to meet the authority - to meet its members. We, as the Finance Committee, look forward to working with the WRA on these new taxes and their implementation in Wales. I was pleased to hear today, under the regulations that we're discussing, that the first official record has been made by the WRA of the first person who is to pay tax under the Landfill Disposals Tax (Wales) Act 2017. So, that's an individual who has made history - a footnote in history, at least, whoever that company may be. It's a footnote in the history of taxation in Wales. As the Cabinet Secretary said, in opening the previous debate, we today are dealing with taxes for the first time in the history of this Assembly, and the first time for many centuries. I think that's what the Cabinet Secretary said. The history of taxation in Wales is very complex. It's not as clear as to say that we've not had any tax powers for 800 years. Certainly, some of the taxes of the Welsh princes remained after the days of Llywelyn the Last, and certainly up until the Acts of union, taxes were levied locally under the old Welsh system. So, it's not entirely new for us to be levying taxes in Wales, but taxes have changed, certainly - there's no doubt about that. We are talking about the landfill disposals tax, and we will be discussing land transaction tax - it's not quite the taxes on cattle that Llywelyn had, or taxes in lieu of military service, or the gwestfa tax, which is collection of food for the king. It was Lord Rhys, not the princes of north Wales, but Lord Rhys, that turned gwestfa into a financial payment rather than a payment of food, and he described it as twnc. So, if you want to introduce a new tax, then that's the name for your new tax: twnc. That's paying tribute, but it's a good name for a tax, in my view. So, there is some history of taxation in Wales; a history that was done away with, of course, with the two Acts of union. But, in the period after we lost our princes - well, they were kings to all intents and purposes; they were called princes by the English kings to mark that difference. Once we lost our direct rulers, we were reliant on the Westminster Parliament to levy taxes in Wales. It wasn't possible, for a long period of time, for Westminster to levy taxes in Wales, because there were no Members of Parliament elected from Wales to go to Westminster in order to provide that authority. It was only after the second Act of union that we saw real taxes in Wales for the very first time, and they were set by the king, of course, and that was the king's subsidy. At that time, of course, the king had a right to levy a subsidy in Wales. Ever since then, we have been under a tax system that emerges from Westminster, rather than this place, and here we are, starting to draw those powers back and to take back control over some of the taxation powers in Wales. Of course, there are only two taxes being considered this afternoon. Income tax is to come, and there may be more disagreement when we start to deal with income tax, but it is important to note, I think, that history is being made this afternoon in this Chamber, as we are setting tax rates for the first time. It's not 3p per head, as it was for cattle in the past, but something far more substantial, according to the land transaction tax and the landfill disposals tax. I'd like to turn to the work of the Finance Committee and remind Members that we are setting a tax and voting this afternoon in way that is different to what the approach will be in future. The two taxes that we're dealing with today give Government the opportunity, next time, to introduce taxes on that day, if required, and the taxes will be introduced overnight, and the Assembly will have up to 28 days to cast a vote on those taxes. If the Assembly disagrees with the Cabinet Secretary, the Government and the WRA will have to repay those taxes, because the Assembly has not agreed with the Government. So, I note that the voting is different today to what it will be in future, perhaps, depending on what the Government intends to do. So, the voting procedure is to change in future. As my colleague Adam Price, who is the Plaid Cymru spokesperson, has been detained elsewhere by the Hywel Dda business during proceedings, for some reason, I would just like to place on record that Plaid Cymru will support the tax rates today. We'll certainly have more of a debate around income tax, and there may be some more disagreement across the Chamber on income tax. But, one thing is certain: we are making history today, and we are setting a new tone to the accountability of any Government to the people, because we are now discussing not only spending money in Wales, but raising money in Wales.
Welsh: Diolch yn fawr, Dirprwy Lywydd. Wrth gwrs, rwy'n parchu'r ffaith bod y Cynulliad yn gallu penderfynu ei hun sut i ymdrin â gwahanol reoliadau yma, ond nid wyf ond yn bwriadu siarad unwaith wrth drafod yr hyn sydd gerbron. A gaf i, yn gyntaf oll, jyst nodi'r ffaith bod Awdurdod Cyllid Cymru wedi bod yn bresennol, fel sydd wedi'i grybwyll eisoes, heddiw yn y Cynulliad? Rwy'n gobeithio bod Aelodau wedi manteisio ar y cyfle i gwrdd â'r awdurdod - cwrdd ag aelodau'r awdurdod. Rydym ni yn y Pwyllgor Cyllid, wrth gwrs, yn edrych ymlaen at gydweithio â'r awdurdod ar y trethi newydd yma a'r ffordd y maen nhw'n cael eu gweithredu yng Nghymru. Roedd hi'n dda gennyf i glywed heddiw, o dan y rheoliadau yr ydym ni'n eu trafod, fod y cofnod cyntaf wedi cael ei wneud yn swyddogol gan Awdurdod Cyllid Cymru o'r person cyntaf sydd wedi talu treth o dan Ddeddf Treth Gwarediadau Tirlenwi (Cymru) 2017. Felly, dyna'r person sydd wedi gwneud hanes - troednodyn, o leiaf, pwy bynnag yw'r cwmni hwnnw, yn hanes trethu yng Nghymru. Fel y dywedodd yr Ysgrifennydd Cabinet wrth osod y ddadl yn gynharach, dyma ni heddiw yn ymdrin â threthi am y tro cyntaf yn hanes y Cynulliad, yn sicr - y tro cyntaf am rai canrifoedd, rwy'n meddwl yr oedd yr Ysgrifennydd Cabinet wedi'i ddweud. Mae hanes trethi yng Nghymru yn astrus iawn. Nid yw hi mor glir â dweud ein bod ni ddim wedi cael trethi ers 800 mlynedd. Yn sicr, roedd rhai o drethi'r tywysogion yn parhau ar ôl Llywelyn ein Llyw Olaf, ac yn sicr, hyd at ddyddiad y ddwy Ddeddf uno, roedd trethi'n cael eu gwneud yn lleol o dan yr hen gyfundrefn Gymreig. Felly, nid yw'n gwbl newydd inni drethu yng Nghymru, ond mae trethi wedi newid - nid oes doubt am hynny. Rydym ni'n sôn heddiw am y dreth tirlenwi, a byddwn ni'n sôn yn y man am y dreth trafodion tir - ddim cweit y dreth ar wartheg a oedd gan yr hen Llywelyn, efallai, neu dreth yn lle gwasanaeth milwrol, neu'r dreth hyfryd gwestfa, sef casglu bwyd tuag at y brenin. Yr Arglwydd Rhys, nid tywysogion y gogledd, ond yr Arglwydd Rhys, a wnaeth droi gwestfa yn daliad ariannol yn hytrach na thaliad bwyd, a'i alw fe'n 'twnc'. Felly, os ydych chi am gyflwyno treth newydd, dyma enw i'ch treth newydd i chi: twnc. Talu teyrnged, wrth gwrs, yw twnc, ond enw da am dreth yw twnc. Felly, mae yna hanes yng Nghymru o drethu; hanes a ddiddymwyd, wrth gwrs, gyda'r goresgyniad, ac a ddiddymwyd yn benodol gyda'r ddwy Ddeddf uno. Ond, yn y cyfnod ar ôl i ni golli ein tywysogion ein hunain - wel, brenhinoedd oedden nhw; roedden nhw'n cael eu galw'n dywysogion gan y brenhinoedd Saesneg, er mwyn gwneud gwahaniaeth, wrth gwrs, ond roedden nhw'n frenhinoedd mewn gwirionedd. Ar ôl colli ein pendefigion union ein hunain, roeddem ni'n dibynnu ar Senedd San Steffan i drethu yng Nghymru. Nid oedd modd am gyfnod hir iawn i San Steffan drethu yng Nghymru, achos nid oedd Aelodau Seneddol yn cael eu hethol, wrth gwrs, o Gymru i fynd i San Steffan er mwyn gwneud yr awdurdodaeth honno. Dim ond ar ôl yr ail Ddeddf uno, a dweud y gwir, y cawsom ni drethi yng Nghymru go iawn am y tro cyntaf, wedi'u mynnu gan y brenin, a hynny oedd sybsidi y brenin. Ar y pryd hwnnw, roedd hawl gan y brenin i godi sybsidi ar Gymru. A byth ers hynny, rydym ni wedi bod o dan y drefn trethu sydd yn deillio o San Steffan yn hytrach na'r fan hyn, a dyma ni yn dechrau tynnu'r grym yn ôl, tynnu'r rheolaeth yn ôl, hawlio rheolaeth eto, a pheth o'r grymoedd dros drethi yng Nghymru. Wrth gwrs, dim ond dwy dreth sydd o dan ystyriaeth y prynhawn yma. Mae treth incwm yn mynd i ddod. Efallai y bydd mwy o ddadlau a mwy o anghytuno pan ddown ni at drethi incwm, ond mae'n bwysig i nodi, rydw i'n meddwl, fod hanes yn cael ei gwneud y prynhawn yma, yn y Siambr yma, gan ein bod ni'n gosod cyfraddau treth am y tro cyntaf - ac nid 3c y pen, fel yr oedd hi ar gyfer yr hen wartheg, ond rhywbeth llawer mwy sylweddol yn ôl y trethi tirlenwi a'r trethi trafodion tir, does bosib. Hoffwn i hefyd droi at waith mwy priodol y Pwyllgor Cyllid, efallai, a jest atgoffa Aelodau ein bod ni'n gosod treth ac yn pleidleisio y prynhawn yma mewn ffordd wahanol i'r hyn y byddwn yn ei wneud yn y dyfodol. Mae'r ddwy dreth sydd yn ein galluogi ni i drethu yn fan hyn yn rhoi hawl i Lywodraeth, y tro nesaf, i gyflwyno trethi ar y diwrnod, os oes angen, a bydd y trethi yn dod mewn dros nos, a bydd hyd at 28 diwrnod gan y Cynulliad wedyn i fwrw pleidlais ar y trethi yna. Os yw'r Cynulliad yn anghytuno â'r Ysgrifennydd Cabinet, bydd yn rhaid i'r Llywodraeth, wrth gwrs, ac Awdurdod Cyllid Cymru dalu nôl y trethi, gan fod y Cynulliad wedi anghytuno â bwriad y Llywodraeth. Felly, rydw i'n nodi hefyd eich bod chi'n pleidleisio mewn ffordd wahanol y tro yma nag, efallai, y tro nesaf, gan ddibynnu, wrth gwrs, ar yr union drefn y bydd y Llywodraeth yn dymuno ei defnyddio. Felly, mae'r dull pleidleisio am newid yn y dyfodol. Gan fod fy nghyfaill Adam Price, sydd yn llefarydd Plaid Cymru, wedi cael ei ddwyn ymaith gan y busnes Hywel Dda, am ryw reswm, yn ystod y trafodion yma, byddwn i jest yn rhoi ar gofnod fod Plaid Cymru am gefnogi'r cyfraddau treth heddiw. Mae'n sicr y cawn ni fwy o drafodaeth gyda threth incwm, a mwy o drafodaeth ac anghytuno ar draws y Siambr, efallai, ynghylch treth incwm. Ond un peth sydd yn sicr: rydym ni'n gosod hanes yma heddiw, ac rydym ni'n gosod cywair newydd yn atebolrwydd unrhyw Lywodraeth i'r bobl, gan ein bod ni'n nawr yn trafod nid yn unig gwario arian yng Nghymru, ond codi arian yng Nghymru.