English: Welsh Government has an agreement with the OBR and we have a memorandum of understanding kind of agreement, which sets out what Welsh Government will require of them. Obviously, we do pay for their services, so we expect and receive a good quality service. They use the same mechanisms for undertaking their forecasting work and analysis as they do for other parts of the UK. I think it's important that we have the ability to compare across borders. I think that's very useful in helping us develop our proposals for taxes here in Wales. The process surrounding the new taxes and the devolution of them was set out in the Wales Act 2014, and it is really important that we take this first opportunity to check if it is a system that is fit for purpose. Why do we not tell the UK Government exactly what we would do with the powers were we to have them? Well, that's because we really do need to consult widely. So, we can't tell the UK Government, for example, at what level we would set rates of tax or provide exact details as to how those taxes would be applied, because it would have to be subject to consultation. But the first stage, as I say, is to negotiate the Act, to transfer the relevant powers, and those discussions are ongoing. We hope to have a discussion with the Exchequer Secretary to the Treasury after the final round of discussions between officials have taken place. I hope that that won't be too far off now. The idea for the vacant land tax came about as a result of a call for evidence, which the previous finance Minister did, asking the people of Wales for their ideas for new taxes. He had more than 200 different taxes suggested to him, and the vacant land tax seemed like the right one to go with in the first instance, but there were another three that were narrowed down as areas that should be given some serious consideration, one of which was the tourism tax. So, we're currently looking at where it's been implemented elsewhere. The Scottish Government, for example, has committed to examining the arguments for and against a tourism tax there. Edinburgh council has already demonstrated its support for tourism taxes and has consulted on introducing an Edinburgh transient visitor levy - 67 per cent of respondents to that thought it should be introduced at the cost of £2 a night for accommodation. Venice has a different approach; they have an entry fee of up to £9 or €10 for short-stay tourists. In New Zealand, they're also looking at the potential for a new tourism tax, but their primary aim would be to cover the cost of improved infrastructure and conservation. So, we've been clear that, at least in the first instance, our proposals that we want to consult on would be for a tourism tax, to potentially be levied at a local basis, so a local authority could decide whether or not it's something that they would wish to pursue, and then obviously we'd want to see that money ploughed back into the tourism industry then, to continue to make those areas more and more attractive to tourists. My colleague Vaughan Gething will be updating the Senedd in the new term on the work that's going on in terms of developing the social care levy proposals. I think this is an area where colleagues across the Chamber have a strong interest. We all recognise the serious challenges that are facing us with the increasing demand for social care, and the increasing costs of social care, and it's something where we're keen to share the information and our thinking with others, so that when we do come to setting our manifestos for next year, we're all able to do so in a well-informed way. So, there'll be a statement from Vaughan Gething in the new term, and then I'll be providing a further statement later on this year that looks at specifically the financial aspects of that. Disposable plastics tax - that was another area that we're currently continuing to work, in the first instance, alongside the UK Government on, and then there was the final tax of - . I think I've covered all of our taxes, actually, that we're currently looking at. I know that Mark Reckless has a particular interest in land transaction tax, particularly at the higher rate for non-residential. As he says, we don't have enough evidence yet to have any idea about the impact of having set the higher rate at the level at which we have set it, but over the course of time we will obviously have more evidence, and we will always give some real thought to the impact of decisions that we make. Of course, there are different reasons why businesses would seek to locate themselves and buy properties here in Wales, partly to do with the skills that we offer. Overall, land and properties are cheaper here in Wales, and that will all be part of the considerations that businesses make when they're considering where they locate themselves and which properties they buy. On the issue of the Welsh rates of income tax, Mark Reckless is right - this is a really big deal for Wales, and it probably doesn't get the attention that it deserves yet, but I think there's still lots of work to do in terms of communicating those messages with the public.
Welsh: Mae gan Lywodraeth Cymru gytundeb â'r Swyddfa Cyfrifoldeb Cyllidebol ac mae gennym fath o gytundeb memorandwm cyd-ddealltwriaeth sy'n nodi'r hyn y bydd Llywodraeth Cymru yn gofyn iddynt ei wneud. Yn amlwg, rydym yn talu am eu gwasanaethau, felly rydym yn disgwyl ac yn derbyn gwasanaeth o ansawdd da. Maent yn defnyddio'r un mecanweithiau ar gyfer cyflawni eu gwaith rhagweld a dadansoddi ag sydd ganddynt ar gyfer rhannau eraill o'r DU. Rwy'n credu ei bod yn bwysig fod gennym allu i gymharu ar draws ffiniau. Rwy'n credu bod hynny'n ddefnyddiol iawn i'n helpu i ddatblygu ein hargymhellion ar gyfer trethi yma yng Nghymru. Nodwyd y broses sy'n ymwneud â threthi newydd a'u datganoli yn Neddf Cymru 2014, ac mae'n bwysig iawn ein bod yn manteisio ar y cyfle cyntaf hwn i weld a yw'n system sy'n addas at y diben. Pam na wnawn ni ddweud wrth Lywodraeth y DU beth yn union y byddem yn ei wneud â'r pwerau pe baem yn eu cael? Wel, oherwydd bod gwir angen i ni ymgynghori'n eang. Felly, ni allwn ddweud wrth Lywodraeth y DU, er enghraifft, ar ba lefel y byddem yn gosod cyfraddau treth neu ddarparu union fanylion ynglŷn â sut y byddai'r trethi hynny'n cael eu defnyddio, oherwydd byddai'n rhaid ymgynghori ynghylch hynny. Ond y cam cyntaf, fel y dywedaf, yw negodi'r Ddeddf, trosglwyddo'r pwerau perthnasol, ac mae'r trafodaethau hynny'n parhau. Gobeithiwn gael trafodaeth gydag Ysgrifennydd Siecr y Trysorlys ar ôl y rownd derfynol o drafodaethau rhwng swyddogion. Gobeithio na fydd hynny'n rhy hir yn awr. Daeth y syniad am dreth ar dir gwag o ganlyniad i alwad am dystiolaeth gan y Gweinidog Cyllid blaenorol, a ofynnodd i bobl Cymru am eu syniadau ar gyfer trethi newydd. Awgrymwyd mwy na 200 o drethi gwahanol iddo, ac ymddangosai mai'r dreth ar dir gwag oedd yr un i'w chefnogi yn y lle cyntaf, ond cynhwyswyd tri awgrym arall fel meysydd y dylid rhoi ystyriaeth ddifrifol iddynt, ac un o'r rhain oedd y dreth dwristiaeth. Felly, ar hyn o bryd rydym yn edrych i weld ble y cafodd ei gweithredu mewn mannau eraill. Mae Llywodraeth yr Alban, er enghraifft, wedi ymrwymo i archwilio'r dadleuon o blaid ac yn erbyn treth dwristiaeth yno. Mae cyngor Caeredin eisoes wedi dangos ei gefnogaeth i drethi twristiaeth ac wedi ymgynghori ar gyflwyno ardoll ymwelwyr dros dro yng Nghaeredin - roedd 67 y cant o'r rhai a ymatebodd i'r syniad hwnnw'n credu y dylid ei chyflwyno ar gost o £2 y noson am lety. Mae gan Fenis ddull gwahanol o weithredu; mae ganddynt ffi mynediad o hyd at £9 neu €10 ar gyfer twristiaid arhosiad byr. Yn Seland Newydd, maent hefyd yn edrych ar y potensial ar gyfer treth dwristiaeth newydd, ond eu prif nod fyddai talu cost gwella seilwaith a chadwraeth. Felly, rydym wedi bod yn glir, ar y dechrau o leiaf, mai'r argymhellion yr ydym yn awyddus i ymgynghori yn eu cylch fyddai treth dwristiaeth, i'w chodi o bosibl ar sail leol, felly gallai awdurdod lleol benderfynu a yw'n rhywbeth y byddent yn dymuno mynd ar ei drywydd ai peidio, ac yna, yn amlwg, byddem am weld yr arian hwnnw'n cael ei ailfuddsoddi yn y diwydiant twristiaeth wedyn, i barhau i wneud yr ardaloedd hynny'n fwyfwy deniadol i dwristiaid. Bydd fy nghyd-Weinidog Vaughan Gething yn rhoi'r wybodaeth ddiweddaraf i'r Senedd yn y tymor newydd ar y gwaith sy'n mynd rhagddo ar ddatblygu'r cynigion ar gyfer yr ardoll gofal cymdeithasol. Rwy'n credu bod hwn yn faes y mae gan gyd-Aelodau ar draws y Siambr ddiddordeb mawr ynddo. Mae pawb ohonom yn cydnabod yr heriau difrifol sy'n ein hwynebu gyda'r galw cynyddol am ofal cymdeithasol, a chostau cynyddol gofal cymdeithasol, ac mae'n rhywbeth lle'r ydym yn awyddus i rannu'r wybodaeth a'n syniadau gydag eraill, a phan ddaw'n bryd inni osod ein maniffestos ar gyfer y flwyddyn nesaf, gall pawb ohonom wneud hynny mewn ffordd wybodus. Felly, bydd datganiad gan Vaughan Gething yn y tymor newydd, ac yna byddaf yn darparu datganiad pellach yn nes ymlaen eleni sy'n edrych yn benodol ar yr agweddau ariannol ar hynny. Treth ar ddeunydd plastig untro - roedd hwnnw'n faes arall yr ydym yn dal i weithio arno ar hyn o bryd, yn y lle cyntaf, ochr yn ochr â Llywodraeth y DU, ac yna roedd y dreth olaf sef - . Rwy'n credu fy mod wedi cyfeirio at bob un o'r trethi yr ydym yn edrych arnynt ar hyn o bryd. Gwn fod gan Mark Reckless ddiddordeb arbennig yn y dreth trafodiadau tir, yn enwedig ar y gyfradd uwch ar gyfer eiddo amhreswyl. Fel y mae'n dweud, nid oes gennym ddigon o dystiolaeth hyd yn hyn i fod ag unrhyw syniad beth fydd effaith gosod y gyfradd uwch ar y lefel yr ydym wedi'i gosod, ond dros amser, mae'n amlwg y bydd gennym fwy o dystiolaeth, a byddwn bob amser yn rhoi ystyriaeth drylwyr i effaith y penderfyniadau a wnawn. Wrth gwrs, mae gwahanol resymau pam y byddai busnesau'n ceisio lleoli a phrynu eiddo yma yng Nghymru, yn rhannol yn ymwneud â'r sgiliau sydd gennym i'w cynnig. At ei gilydd, mae tir ac eiddo'n rhatach yma yng Nghymru, a bydd hynny i gyd yn rhan o ystyriaethau busnesau wrth iddynt ystyried ble i leoli a pha eiddo y maent yn ei brynu. O ran cyfraddau treth incwm Cymreig, mae Mark Reckless yn iawn - mae hyn yn bwysig iawn i Gymru, ac nid yw'n cael y sylw y mae'n ei haeddu eto yn ôl pob tebyg, ond rwy'n credu bod llawer o waith i'w wneud o hyd o ran cyfleu'r negeseuon hynny i'r cyhoedd.