English: Thank you, Dirprwy Lywydd. Other Members will have had a small flavour of a wider debate that's gone on in the Finance Committee ever since this Bill was first introduced. It's a Bill, I suppose, I would describe as a tax Bill with an environmental purpose at its core. Steffan Lewis introduced an amendment to this effect at Stage 2. I said at that time that there were some technical and legal issues with the drafting of it, and I'm very grateful to Steffan Lewis for the constructive and helpful conversations that we've had between Stages 2 and 3, and the amendment in front of the Assembly this afternoon is one that the Government side are very happy to support. As you've heard from Steffan, the amendment will require Welsh Ministers, when exercising powers and duties under the Act, to have regard to the objective of reducing landfill disposals in Wales. It's a statutory duty then, which ensures that this is a robust commitment that is in place for this, and future Governments. The inclusion of subsection (1) (b) is important because it does allow Welsh Ministers to have regard to other matters, which, in relatively restricted sets of circumstances, will be important. We're very pleased to support amendment 49, which I hope is a practical demonstration of what Simon Thomas said earlier when he spoke of the spirit of collaboration that has characterised the development of this piece of legislation. Diprwy Lywydd, in that spirit, I just wanted to put on record the results of a further set of conversations that have gone on between Stage 2 and Stage 3. At Stage 2, Nick Ramsay moved a set of amendments in relation to a review of this tax. We've been able to have further discussions with both Steffan Lewis and Nick Ramsay between Stage 2 and Stage 3. As a result, I just want to put on record our agreement that there should be a similar independent review of landfill disposals tax as was agreed in the context of land transaction tax, but that independent review should be carried out covering the whole of the tax, including the new unauthorised disposals and the communities scheme, and that we should conduct that independent review to the same timetable as agreed for LTTA. I think that set of agreements is another important contribution to making sure that this tax is properly robust; it reflects the agreements that we've reached during the period between Stages 2 and 3, and I'm glad to have the opportunity to put them on the record this afternoon.
Welsh: Diolch i chi, Dirprwy Lywydd. Bydd Aelodau eraill wedi cael blas bach o ddadl ehangach sydd wedi mynd ymlaen yn y Pwyllgor Cyllid byth ers i'r Bil hwn gael ei gyflwyno gyntaf. Mae'n Fil, am wn i, y byddwn yn ei ddisgrifio fel Bil treth gyda phwrpas amgylcheddol wrth ei wraidd. Cyflwynodd Steffan Lewis welliant i'r perwyl hwn yng Nghyfnod 2. Dywedais ar y pryd bod rhai materion technegol a chyfreithiol gyda'i ddrafftio, ac rwy'n ddiolchgar iawn i Steffan Lewis am y sgyrsiau adeiladol a defnyddiol yr ydym wedi eu cael rhwng Cyfnodau 2 a 3, ac mae'r gwelliant o flaen y Cynulliad y prynhawn yma yn un y mae ochr y Llywodraeth yn barod iawn i'w gefnogi. Fel y clywsoch gan Steffan, bydd y gwelliant yn ei gwneud yn ofynnol i Weinidogion Cymru, wrth arfer pwerau a dyletswyddau o dan y Ddeddf, i ystyried yr amcan o leihau gwarediadau tirlenwi yng Nghymru. Mae'n ddyletswydd statudol felly, sy'n sicrhau bod hwn yn ymrwymiad cadarn sydd ar waith ar gyfer hyn, a Llywodraethau'r dyfodol. Mae cynnwys isadran (1) (b) yn bwysig oherwydd ei fod yn caniatáu i Weinidogion Cymru roi sylw i faterion eraill, sydd, mewn setiau cymharol gyfyngedig o amgylchiadau, yn bwysig. Rydym yn falch iawn i gefnogi gwelliant 49, yr wyf yn gobeithio sy'n arddangosiad ymarferol o'r hyn a ddywedodd Simon Thomas yn gynharach pan soniodd am yr ysbryd o gydweithio sydd wedi nodweddu datblygiad y darn hwn o ddeddfwriaeth. Dirprwy Lywydd, yn yr ysbryd hwnnw, roeddwn eisiau cofnodi canlyniadau cyfres arall o sgyrsiau sydd wedi mynd ymlaen rhwng Cyfnod 2 a Chyfnod 3. Yng Nghyfnod 2, cynigiodd Nick Ramsay set o welliannau mewn perthynas ag adolygiad o'r dreth hon. Rydym wedi llwyddo i gael trafodaethau pellach gyda Steffan Lewis a Nick Ramsay rhwng Cyfnod 2 a Chyfnod 3. O ganlyniad, rwyf eisiau cofnodi ein cytundeb y dylid cynnal adolygiad annibynnol tebyg o dreth gwarediadau tirlenwi fel y cytunwyd yn y cyd-destun treth trafodiadau tir, ond dylid cynnal adolygiad annibynnol sy'n cwmpasu pob rhan o'r dreth, gan gynnwys y gwarediadau newydd heb awdurdod a'r cynllun cymunedau, ac y dylem gynnal yr adolygiad annibynnol i'r un amserlen ag a gytunwyd ar gyfer Deddf Treth Trafodiadau Tir. Rwy'n credu bod y set honno o gytundebau yn gyfraniad pwysig arall i sicrhau bod y dreth hon yn gadarn iawn; mae'n adlewyrchu'r cytundebau yr ydym wedi'u cyrraedd yn ystod y cyfnod rhwng Cyfnodau 2 a 3, ac rwy'n falch o gael y cyfle i'w rhoi ar y cofnod y prynhawn yma.