English: Taxation exists to raise money for public services and to change behaviour - preferably both. No taxation: no public services. There are two taxes currently devolved and soon to be collected. Land transaction tax is there to raise money for public services, and, under the way it has been implemented, to put a greater cost on those who can most afford it That's something I applaud. Landfill disposals tax is a behaviour tax - without it, there would be no financial benefit in recycling, and it has been incredibly effective in its aim to increase recycling, which has taken Wales up to third best in the world. On the taxes being considered, on a tourism tax, the price of hotel rooms and of staying in caravan parks varies enormously depending on the time of the year. I discovered I paid a tourism tax on my room last year when I was on holiday - not before I went on holiday, but when I looked up countries and cities that charged it, and for the first time I knew that I'd actually paid it. On a disposable plastics tax, which is something that I think has got to come in, whether it's done by the UK Government or the Welsh Government, to me, doesn't matter a great deal, but we do need it. In fact, when I say 'we need it', I think the world needs it in order to try and stop all this plastic being disposed of and causing such huge problems throughout Britain, but really throughout the world. The old idea that you could throw things in the sea and they would, by some magic, disappear, still seems to exist in people's views on plastic. So, if the Westminster Government does not come up with anything that is acceptable, will the Cabinet Secretary commit himself to bringing back something to here, so that we can take it forward, because I think there is support for it right across the Chamber to deal with what is a huge problem? Vacant land tax is interesting. I think there's two things to say about land: it can't be moved and they're not making any more of it. I think those are important things. People can't decide to pick it up and take it to England unless they move the border, so it is important. The Republic of Ireland's vacant sites levy provides an example of how a vacant land tax could work in Wales. Under this model, planning authorities establish a register of vacant sites in their areas. Once a site has been on the register as vacant for a year, the levy begins to apply and is collected annually by the planning authority. Does the Cabinet Secretary agree with me that this will have two advantages? One: it stops land banking, which often stops other developers - people buying land in order to stop other developers being able to develop it; and it will also stop the tendency of people trying to get things into a local development plan in the hope that some time in the future they will be able to develop on it. Once they've got it into that sort of land bank, they'll actually have to start putting some thought into - if I can use a rugby term, 'use it or lose it' - and if they don't actually start developing, it's going to start costing them a lot of money very, very quickly.
Welsh: Mae trethiant yn bodoli er mwyn codi arian ar gyfer gwasanaethau cyhoeddus a newid ymddygiad - y ddau os oes modd. Dim trethiant: dim gwasanaethau cyhoeddus. Mae dwy dreth wedi eu datganoli ar hyn o bryd ac i'w casglu yn fuan. Mae treth trafodiadau tir yn bodoli er mwyn codi arian ar gyfer gwasanaethau cyhoeddus, ac, o ran y ffordd y mae wedi ei weithredu, i roi mwy o gostau ar y rheini sy'n gallu ei fforddio fwyaf. Mae hynny yn rhywbeth yr wyf yn ei gymeradwyo. Mae treth gwarediadau tirlenwi yn dreth ymddygiad - hebddi, ni fyddai unrhyw fudd ariannol mewn ailgylchu, ac mae wedi bod yn hynod o effeithiol yn ei nod o gynyddu ailgylchu, sydd wedi gwthio Cymru i fyny i'r drydedd safle orau ledled y byd. O ran y trethi sy'n cael eu hystyried, y dreth dwristiaeth, mae pris ystafelloedd gwesty ac aros mewn meysydd carafanau yn amrywio'n fawr yn dibynnu ar yr adeg o'r flwyddyn. Sylweddolais imi dalu treth dwristiaeth ar fy ystafell pan oeddwn ar wyliau y llynedd - nid cyn i mi fynd ar fy ngwyliau, ond pan edrychais ar y gwledydd a'r dinasoedd sy'n codi'r dreth honno, ac am y tro cyntaf roeddwn yn gwybod fy mod wedi ei thalu mewn gwirionedd. O ran y dreth ar blastig tafladwy, sy'n rhywbeth rwy'n credu y mae'n rhaid ei gyflwyno, nid yw o bwys i mi a wneir hynny gan Lywodraeth y DU neu gan Lywodraeth Cymru, ond mae angen hynny arnom ni. Yn wir, pan rwy'n dweud 'angen', rwy'n credu bod ar y byd ei angen er mwyn ceisio atal gwaredu'r holl blastig hwn sy'n achosi problemau enfawr ledled Prydain, ond mewn gwirionedd ledled y byd. Ymddengys fod yr hen syniad y gallwch chi daflu pethau yn y môr ac y byddan nhw, drwy ryw hud a lledrith, yn diflannu, yn dal yn bodoli o ran y safbwyntiau sydd gan bobl ynglŷn â phlastig. Felly, os na fydd Llywodraeth San Steffan yn llunio unrhyw beth sy'n dderbyniol, a wnaiff Ysgrifennydd y Cabinet ymrwymo ei hun i gyflwyno rhywbeth yma, fel y gallwn ni symud ymlaen, oherwydd rwy'n credu bod cefnogaeth i hyn ym mhob rhan o'r Siambr er mwyn ymdrin â'r hyn sy'n broblem enfawr? Mae treth ar dir gwag yn ddiddorol. Mae dau beth y gellir ei ddweud am dir: does dim modd ei symud a dydyn nhw ddim yn gwneud mwy ohono. Rwy'n credu mai dyna'r pethau pwysig. Ni all pobl benderfynu ei godi a mynd ag ef i Loegr, oni bai eu bod yn symud y ffin, felly mae'n bwysig. Mae ardoll safleoedd gwag Gweriniaeth Iwerddon yn enghraifft o sut y gallai treth ar dir gwag weithio yng Nghymru. Gyda'r model hwn, mae awdurdodau cynllunio yn llunio cofrestr o safleoedd gwag yn eu hardaloedd. Pan fydd safle ar y gofrestr wedi bod yn wag am flwyddyn, mae'r ardoll yn berthnasol a chaiff ei chasglu'n flynyddol gan yr awdurdod cynllunio. A yw Ysgrifennydd y Cabinet yn cytuno â mi y bydd dwy fantais i hyn? Un: mae'n atal bancio tir, sy'n aml yn rhwystro datblygwyr eraill - pobl yn prynu tir er mwyn atal datblygwyr eraill rhag gallu ei ddatblygu; a bydd hefyd yn atal y duedd sydd gan bobl o geisio cael pethau mewn cynllun datblygu lleol yn y gobaith ymhen peth amser yn y dyfodol y byddant yn gallu ei ddatblygu. Ar ôl iddyn nhw ei roi yn y math hwnnw o fanc tir, bydd yn rhaid iddyn nhw mewn gwirionedd ddechrau rhoi rhywfaint o ystyriaeth i - os gallaf ddefnyddio term o'r byd rygbi, 'defnyddiwch ef neu fe gollwch ef' - ac os nad ydyn nhw'n dechrau datblygu, mae'n mynd i ddechrau costio llawer iawn o arian iddyn nhw yn gyflym iawn, iawn.