English: I thank Nick Ramsay for those three questions. He's absolutely right to point to the importance of the Welsh Revenue Authority, and our need to build up its capacity rapidly now over the coming months. I know that he's taken a close interest in our plans to advertise for the chair and the board of the revenue authority, and to make sure that it has the necessary skills available to it. I feel we have made a strong start in getting the authority the powers that it needs to make some early appointments on the executive side to get it the experience that it needs, and I look forward to working with the committee, the Finance Committee, which will have a particular role in relation to the Welsh Revenue Authority - the first non-ministerial department that we will have created as a Welsh Government - and the future of the authority and it's fitness for the task it has in hand will be part of that. Can I turn to the question that the Member raised about ways in which we have taken the opportunity of this Bill, while remaining as close as we can to existing arrangements for reasons of continuity, still to try to bring about some improvements? So, here is just one example for this afternoon. The tax as it stands has been vulnerable to litigation over what is called the 'intention to discard' test. So, the Bill pivots around whether or not waste being taken to a landfill site is being taken there with the intention of discarding it. If that is the intention, you are taxed, but many people taking waste to landfill have argued that because that waste has a secondary use - for example, it might produce methane, as in the example that Dawn Bowden and I saw yesterday, and that methane is used to generate electricity - therefore, the material is not being discarded because it has a secondary use. There's been very substantial litigation before the courts around that aspect. We have taken the opportunity in this Bill to tighten and clarify the scope of the tax and to make it clear that it is the primary purpose not any secondary aspects that are to be determinative as far as that intention to discard is concerned. This is a technical tax and it will be of great interest to a relatively small number of people, but we've had the benefit of a very strong stakeholder group in helping us to shape it and that's just one example of the way we intend to amend the law as it currently stands in this Bill to give greater clarity and certainty both to operators but also to the tax itself.
Welsh: Diolch i Nick Ramsay am y tri chwestiwn yna. Mae'n hollol iawn i dynnu sylw at bwysigrwydd Awdurdod Cyllid Cymru, a'n hangen i gynyddu ei allu'n gyflym nawr dros y misoedd nesaf. Gwn ei fod wedi dangos diddordeb brwd yn ein cynlluniau i hysbysebu am gadeirydd a bwrdd yr awdurdod cyllid, ac i wneud yn siŵr bod y sgiliau angenrheidiol ar gael iddo. Rwy'n teimlo ein bod wedi gwneud cychwyn cadarn o ran sicrhau bod gan yr awdurdod y pwerau sydd eu hangen arno i wneud rhai penodiadau cynnar ar yr ochr weithredol i ddarparu'r profiad sydd ei angen, ac rwy'n edrych ymlaen at weithio gyda'r pwyllgor, y Pwyllgor Cyllid, a fydd yn gwneud gwaith penodol mewn cysylltiad ag Awdurdod Cyllid Cymru - yr adran anweinidogol gyntaf y byddwn wedi ei chreu fel Llywodraeth Cymru - a bydd dyfodol yr awdurdod a'i addasrwydd ar gyfer y dasg sydd ganddo ar y gweill yn rhan o hynny. A gaf i droi at y cwestiwn a ofynnodd yr Aelod ynglŷn â'r ffyrdd yr ydym wedi achub ar gyfle'r Bil hwn, gan barhau i fod mor agos ag y gallwn i'r trefniadau presennol am resymau dilyniant, i ddal i geisio gwella pethau? Felly, dyma un enghraifft yn unig ar gyfer y prynhawn yma. Mae'r dreth fel y mae' hi ar hyn o bryd wedi bod yn agored i ymgyfreitha dros yr hyn a elwir yn brawf 'bwriad i daflu'. Felly, mae'r Bil yn troi ar ba un a yw rhywun sy'n mynd â gwastraff i safle tirlenwi yn mynd ag ef yno gyda'r bwriad o'i daflu ai peidio. Os mai dyna'r bwriad, rydych yn cael eich trethu, ond mae llawer o bobl sy'n mynd â gwastraff i safleoedd tirlenwi wedi dadlau, oherwydd bod gan y gwastraff hwnnw ddefnydd eilaidd - er enghraifft, gallai fod yn cynhyrchu methan, fel yn yr enghraifft a welodd Dawn Bowden a minnau ddoe, a bod y methan hwnnw'n cael ei ddefnyddio i gynhyrchu trydan - felly, nid yw'r defnydd yn cael ei daflu, gan fod ganddo ddefnydd eilaidd. Mae llawer iawn o ymgyfreitha wedi bod gerbron y llysoedd ynglŷn â'r agwedd honno. Rydym wedi achub ar y cyfle yn y Bil hwn i dynhau ac egluro cwmpas y dreth a'i gwneud yn glir mai'r prif ddiben, ac nid unrhyw agweddau eilaidd, a fydd yn benderfynodol cyn belled ag y mae'r bwriad hwnnw i daflu dan sylw. Treth dechnegol yw hon a bydd o ddiddordeb mawr i nifer cymharol fach o bobl, ond rydym wedi gallu manteisio ar grŵp rhanddeiliaid cryf iawn i'n helpu i'w llunio a dim ond un enghraifft yw honno o'r ffordd yr ydym yn bwriadu newid y gyfraith fel y mae ar hyn o bryd yn y Bil hwn i roi mwy o eglurder a phendantrwydd i weithredwyr a hefyd i'r dreth ei hun.