English: 6Dirprwy Lywydd, for very good reasons this National Assembly decided that the Tax Collection and Management (Wales) Act 2016 should prohibit the disclosure of protected taxpayer information by a Welsh Revenue Authority official unless that disclosure is expressly permitted by section 18 of the Act. Protected taxpayer information is defined in the Act as information relating to a person, which will enable them to be identified, and information that was acquired by the WRA or a delegated body. Disclosure is a serious matter and a breach of this requirement is a criminal offence. Section 18 (1) of the Act sets out a list of gateways, however, under which it is permissible to disclose protected taxpayer information. At present, this section does not provide a gateway for the disclosure of protected taxpayer information to either Her Majesty's Revenue and Customs or to Revenue Scotland, where such a disclosure is simply in connection with a function of these respective bodies or in connection with the function of the Welsh Revenue Authority. The purpose of the amendments I'm laying today is to provide relevant WRA officials with such a gateway to discuss protective taxpayer information with HMRC and with Revenue Scotland. The regulations will ensure consistency with HMRC, which itself will have a legal gateway to share information with the Welsh Revenue Authority in April 2018. The reason for doing all of this, Dirprwy Lywydd, is that the Welsh Revenue Authority I believe should be able to do the same as HMRC is able to do to support compliance on devolved taxes and their equivalent in order to deter avoidance and evasion. Again, for the purposes of compliance in relation to devolved taxes, the Welsh Revenue Authority is currently discussing a reciprocal arrangement with Revenue Scotland for the purposes of information sharing with them. That's the basis on which I hope Members will support these matters this afternoon.
Welsh: Dirprwy Lywydd, am resymau da iawn fe benderfynodd y Cynulliad Cenedlaethol hwn y dylai Deddf Casglu a Rheoli Trethi (Cymru) 2016 wahardd swyddogion Awdurdod Cyllid Cymru rhag datgelu gwybodaeth warchodedig am drethdalwr oni bai bod adran 18 o'r Ddeddf yn caniatáu datgeliad o'r fath yn benodol. Diffinnir gwybodaeth warchodedig am drethdalwr yn y Ddeddf fel gwybodaeth sy'n ymwneud â pherson, a fydd yn fodd o'u hadnabod, a gwybodaeth a ddaeth i law ACC neu gorff dirprwyedig. Mae datgelu yn fater difrifol ac mae torri'r gofyniad hwn yn drosedd. Mae adran 18 (1) o'r Ddeddf yn nodi rhestr o achlysuron, fodd bynnag, ble caniateir datgelu gwybodaeth warchodedig am drethdalwr. Ar hyn o bryd, nid yw'r adran hon yn rhoi hawl i ddatgelu gwybodaeth warchodedig am drethdalwr i Gyllid a Thollau Ei Mawrhydi na chwaith i Gyllid yr Alban, os yw datgeliad o'r fath yn ddim amgenach na chysylltiad â swyddogaethau'r cyrff hyn neu yn gysylltiad â swyddogaeth Awdurdod Cyllid Cymru. Diben y gwelliannau yr wyf i'n eu gosod gerbron heddiw yw rhoi hawl i swyddogion perthnasol o ACC drafod gwybodaeth warchodedig am drethdalwyr gyda Chyllid a Thollau EM a Chyllid yr Alban. Bydd y rheoliadau yn sicrhau cysondeb gyda Chyllid a Thollau EM, y bydd ganddo fodd cyfreithiol o rannu gwybodaeth gydag Awdurdod Cyllid Cymru ym mis Ebrill 2018. Y rheswm dros wneud hyn i gyd, Dirprwy Lywydd, yw y dylai Awdurdod Cyllid Cymru, rwy'n credu, allu gwneud yr un peth â Chyllid a Thollau EM er mwyn cefnogi'r agwedd o gydymffurfio â threthi datganoledig a threthi cyfatebol er mwyn ceisio atal pobl rhag osgoi ac efadu trethi. Eto, at ddibenion cydymffurfio mewn cysylltiad â threthi datganoledig, mae Awdurdod Cyllid Cymru ar hyn o bryd yn trafod trefniant cyfatebol gyda Chyllid yr Alban at ddibenion rhannu gwybodaeth gyda nhw. Ac rwy'n gobeithio ar y sail hynny y bydd Aelodau yn cefnogi'r materion hyn y prynhawn yma.