English: I'm grateful to the Cabinet Secretary for his statement. As he says, these matters are inherently complex, and legislation is inevitably technical. This was brought home to me, at least with respect to this Assembly, should it be necessary, when seeking to familiarise myself with the procedures, at least to a degree. I watched, on the Parliament channel, his predecessor ably introducing the Tax Collection and Management (Wales) Bill - now Act - and I'm sure he will continue to undertake the role with similar ability. I welcome, in particular, his statement that there will be no change for change's sake, and now that he wishes to see - at least, initially - as little difference as possible between the system in Wales and the current UK system to which we are part; and a through-train approach that, at least for practitioners, I'm sure will be welcomed. I wonder whether I can ask him particularly about how that may affect the land transaction tax. He mentioned in his statement that this had been consulted on on an England and Wales basis and was currently going through the UK Parliament. Does that imply that he is happy with that approach, or may he be seeking to make changes to the applicability and basis of that tax when it is introduced expressly for Wales? Second, I just wanted - . Towards the end of his statement he said that a sensible fiscal framework will pave the way to the introduction of Welsh rates of income tax. I was a little puzzled. He then said that he was clear that decision should continue to rest with the National Assembly. Is it not the case that, currently, that decision rests ultimately with a referendum of the Welsh people, and that he and the Conservative Government in Westminster are both seeking to change those arrangements to evade any such referendum? Well, perhaps after the decision 11 days ago of the Welsh people to vote against membership of the European Union, he isn't so keen on referendums, but should we not at least accept that that is the current position, which he and the other Government at the UK level now seek to change?
Welsh: Rwy'n ddiolchgar i Ysgrifennydd y Cabinet am ei ddatganiad. Fel y mae'n ei ddweud, mae'r materion hyn yn gynhenid gymhleth, ac mae deddfwriaeth yn anochel yn dechnegol. Cafodd hyn ei gadarnhau imi, o leiaf o ran y Cynulliad hwn, pe byddai angen, wrth imi geisio ymgyfarwyddo â'r gweithdrefnau, o leiaf i ryw raddau. Gwyliais, ar sianel y Senedd, ei ragflaenydd yn cyflwyno'r Bil Casglu a Rheoli Trethi (Cymru) - sydd bellach yn Ddeddf - yn fedrus, ac rwy'n siŵr y bydd yn parhau i ymgymryd â'r swyddogaeth mewn modd yr un mor alluog. Rwy'n croesawu, yn arbennig, ei ddatganiad na fydd dim newid er mwyn newid, a'i fod nawr yn dymuno gweld - o leiaf, i ddechrau - cyn lleied o wahaniaeth ag y bo modd rhwng y system yng Nghymru a system bresennol y DU yr ydym yn rhan ohoni; a chaiff dull trên drwodd ei groesawu, rwy'n siŵr, o leiaf gan ymarferwyr. Tybed a gaf i ofyn iddo'n benodol am sut y gallai hynny effeithio ar y dreth trafodiadau tir. Soniodd yn ei ddatganiad fod hyn wedi bod yn destun ymgynghoriad ar sail Cymru a Lloegr a'i fod ar hyn o bryd yn mynd drwy Senedd y DU. A yw hynny'n awgrymu ei fod yn hapus â'r dull hwnnw, ynteu a yw efallai'n ceisio gwneud newidiadau i berthnasedd a sail y dreth honno pan gaiff ei chyflwyno'n benodol i Gymru? Yn ail, roeddwn eisiau - . Tua diwedd ei ddatganiad dywedodd y bydd fframwaith cyllidol synhwyrol yn paratoi'r ffordd i gyflwyno cyfraddau treth incwm i Gymru. Roeddwn ychydig yn ddryslyd. Yna dywedodd ei fod yn glir y dylai'r penderfyniad hwnnw barhau i orwedd â'r Cynulliad Cenedlaethol. Onid yw'n wir, ar hyn o bryd, mai refferendwm o bobl Cymru fydd yn gwneud y penderfyniad hwnnw yn y pen draw, a'i fod ef a'r Llywodraeth Geidwadol yn San Steffan ill dau yn ceisio newid y trefniadau hynny i osgoi unrhyw refferendwm o'r fath? Wel, efallai ar ôl penderfyniad y Cymry 11 diwrnod yn ôl i bleidleisio yn erbyn aelodaeth o'r Undeb Ewropeaidd, nad yw mor hoff o refferenda, ond oni ddylem o leiaf dderbyn mai dyna yw'r sefyllfa ar hyn o bryd, a'i fod ef a'r Llywodraeth arall ar lefel y DU yn awr yn ceisio ei newid?