English: Well, Llywydd, I thank Russell George for those follow-up questions. We have recently completed a consultation on reform of the appeals system in the business rate sector, and it is an area that is ripe for reform, and we do intend to bring forward proposals. We do not intend simply to import into Wales the check, challenge, appeal system as it has been applied in England, where there are many businesses who feel that the playing field has been tilted significantly against them and that their appeals are not fairly heard. So, while I agree with Russell George there is genuine room for simplifying the system, for making it more efficient, for eliminating appeals that never end up finally being heard, I still want to retain a system that is clearly fair to businesses who have a legitimate reason for making an appeal. The Member is also right to point to the unfairness, as many in the tourism sector see it, in competition from organisations like Airbnb, who are not physically located in Wales and therefore don't have to pay business rates, while a business on the street somewhere in a town in Wales does. We are looking to see whether it is possible to address that issue. It is more likely, I think, to be addressed by the Chancellor of the Exchequer, who has recently said that he intends to investigate changes to tax legislation to see whether Amazon - another example of an organisation that doesn't pay business rates, while a small bookshop on a high street will - . So, we keep a watching brief on that issue, knowing that there are some unfairnesses in the system. And, finally, on his point in relation to self-catering units, I've had correspondence, as he says, from himself, I've had it from Kirsty Williams, I've had it from Eluned Morgan, and we will look carefully at the proposals that have been put to us. I think it's fair, Llywydd, for me to say that we already provide extensive rate relief to small business - it's a small business rate relief scheme. And, sometimes, organisations that have a large cluster of tourism outlets do not qualify within the rules of the scheme as it stands. But I'm aware of the issue, grateful for the correspondence, and we will continue to take a close look at it.
Welsh: Wel, Lywydd, diolch i Russell George am y cwestiynau dilynol hynny. Yn ddiweddar, rydym wedi cwblhau ymgynghoriad ar ddiwygio'r system apeliadau yn y sector ardrethi busnes, ac mae'n faes sy'n barod i gael ei ddiwygio, ac rydym yn bwriadu cyflwyno argymhellion. Nid ydym yn bwriadu mewnforio Cymru i'r system gwirio, herio, apelio fel y'i defnyddir yn Lloegr, lle mae llawer o fusnesau'n teimlo nad ydynt yn cael chwarae teg o gwbl ac nad yw eu hapeliadau yn cael eu clywed yn deg. Felly, er fy mod yn cytuno â Russell George fod taer angen symleiddio'r system, ei gwneud yn fwy effeithlon, a chael gwared ar apeliadau nad ydynt yn cael eu clywed yn y pen draw, rwy'n dal i fod eisiau cadw system sy'n amlwg yn deg i fusnesau sydd â rheswm dilys dros apelio. Mae'r Aelod hefyd yn iawn i dynnu sylw at yr annhegwch, fel y mae nifer yn y sector twristiaeth yn ei weld, yn y gystadleuaeth gan sefydliadau fel Airbnb, nad ydynt wedi'u lleoli yng Nghymru yn ffisegol ac felly nid oes yn rhaid iddynt dalu ardrethi busnes, tra bo busnes ar y stryd rywle mewn tref yng Nghymru yn gorfod gwneud hynny. Rydym yn archwilio i weld a oes modd mynd i'r afael â'r mater hwnnw. Credaf ei fod yn fwy tebygol o gael sylw gan Ganghellor y Trysorlys, sydd wedi dweud yn ddiweddar ei fod yn bwriadu ymchwilio i newidiadau i ddeddfwriaeth treth i weld a yw Amazon - enghraifft arall o sefydliad nad yw'n talu ardrethi busnes, tra bo siop lyfrau fechan ar y stryd fawr yn gwneud hynny - . Felly, rydym yn cadw llygad ar y mater hwnnw, gan wybod bod rhywfaint o annhegwch yn y system. Ac yn olaf, ar ei bwynt ynglŷn ag unedau hunanddarpar, rwyf wedi cael gohebiaeth, fel y dywed, ganddo ef, gan Kirsty Williams, gan Eluned Morgan, a byddwn yn archwilio'r argymhellion a gyflwynwyd i ni yn ofalus. Credaf ei bod yn deg imi ddweud, Lywydd, ein bod eisoes yn darparu rhyddhad ardrethi helaeth i fusnesau bach - cynllun rhyddhad ardrethi i fusnesau bach ydyw. Ac weithiau, nid yw sefydliadau sydd â chlystyrau mawr o safleoedd twristiaeth yn gymwys o fewn rheolau'r cynllun fel y mae. Ond rwy'n ymwybodol o'r mater, rwy'n ddiolchgar am yr ohebiaeth, a byddwn yn parhau i'w ystyried yn ofalus.