English: Thank you to Rhun for raising those issues. I think the point that he started off with is really important, in the sense that we can't just look at local government in isolation from the other parts of the public sector and beyond, because of course the issue of prevention was very much recognised. I think that we're doing really hard work across Government to ensure that we're focusing our efforts on prevention. So, within the budget context, of course, I'm particularly keen that we look at preventative spend. I know that the future generations commissioner has a close eye on this particular issue as well. So, it's important to recognise that this sits in a wider context, as Rhun ap Iorwerth certainly did. Yes, I agree, council tax is a regressive tax, and that's why we're looking so closely at what we can do to make it more progressive in future. One of those things would be about looking at the impact of revaluation of what the opportunities are there. So, potentially creating new bands or creating a new system entirely. So, without the revaluation of the 1.4 million domestic properties we have in Wales, we're constrained, I think, in making very fundamental changes with particular regard to that system, and we obviously wouldn't want to commit to a revaluation without some understanding of the impact, and that's why it's so important that we've commissioned those two pieces of research that are described in the report in front of Members today, from the Institute for Fiscal Studies and the University of Sheffield, to help us to inform our thinking as we take that forward. But that's not the only way in which we could potentially make taxes more progressive, of course. I know there's lots of interest in a local land value tax and, to that end, we've commissioned Bangor University to explore whether local taxes in Wales could be based on the value of land, rather than the current position, which is an amalgamation of both land and property value. The objective of Welsh Government in exploring land value tax as a replacement for one or both local taxes is primarily to raise stable revenue for local services in the fairest way. But, obviously, I think there are potentially other advantageous outcomes that could be considered. Bangor University expects to publish that detailed report towards the end of the year and, obviously, I will share it with colleagues. And we continue to monitor the debate in terms of local land value taxes elsewhere. So, we've got ongoing links with Scotland. The Scottish Land Commission has particularly taken an interest in local land value tax, so we're very much considering the work that is there. Another way in which we're considering a potentially more progressive system in future would be local taxes based on income. We're currently at the start of that piece of work, so we're seeking to commission external expertise to undertake some independent research. So that would be similar to the other pieces of work that I've described. But we're very clear that, were we to consider local income tax, it has to be explored very much as a local regime. So, administered locally, used to fund local services and local authority expenditure, supporting local decision making and raising similar revenues to the current system. So, again, we've got some work that was undertaken by the Wales Centre for Public Policy, and that explored this issue. But, again, this is part of the work that we're hoping to pull together as we consider the way forward. Now, I've just described three potential ways of making the system more progressive, and each of those is a huge undertaking and would probably take at least one Assembly term to get through that potentially major change. So, as Rhun ap Iorwerth said, it's important that, in the short term and in the time that we have immediately, we do look to do things that make tax more progressive. So, the other things that we've talked about in terms of care leavers, the work that we're doing to ensure that people who are eligible for council tax reductions are aware of that and do claim that, I think, is really important. But, in terms of the specific circumstance that was described, I'll certainly take a look at that. If you could perhaps send me an e-mail with the details of the particular case, I'll explore what might be possible there.
Welsh: Diolch i Rhun am godi'r materion hynny. Rwy'n credu bod ei bwynt cyntaf yn wirioneddol bwysig, yn yr ystyr na allwn ni edrych ar lywodraeth leol ar wahân i rannau eraill o'r sector cyhoeddus a thu hwnt, oherwydd wrth gwrs roedd cydnabyddiaeth gref iawn i'r mater o atal. Rwy'n credu ein bod yn gwneud gwaith caled gyda phob rhan o'r Llywodraeth i sicrhau ein bod ni'n canolbwyntio ein hymdrechion ar atal. Felly, o fewn cyd-destun y gyllideb, wrth gwrs, rwy'n arbennig o awyddus ein bod yn edrych ar wariant ataliol. Rwy'n gwybod fod comisiynydd cenedlaethau'r dyfodol yn cadw llygad barcud ar y mater penodol hwn hefyd. Felly, mae'n bwysig cydnabod bod hyn yn rhan o gyd-destun ehangach, fel y gwnaeth Rhun ap Iorwerth yn sicr. Ydw, rwy'n cytuno, mae'r dreth gyngor yn dreth atchweliadol, a dyna pam rydym ni'n edrych mor ofalus ar yr hyn y gallwn ni ei wneud i'w gwneud hi'n fwy blaengar yn y dyfodol. Byddai un o'r pethau hynny'n ymwneud ag edrych ar effaith ailbrisio, edrych ar ba gyfleoedd sydd ar gael. Felly, efallai creu bandiau newydd neu greu system hollol newydd. Felly, heb ailbrisio'r 1.4 miliwn o eiddo domestig sydd gennym ni yng Nghymru, rydym ni wedi ein cyfyngu, rwy'n credu rhag gwneud newidiadau sylfaenol iawn o ran y system honno'n arbennig, ac yn amlwg ni fyddem eisiau ymrwymo i ailbrisiad heb ryw ddealltwriaeth o'r effaith, a dyna pam ei bod hi mor bwysig ein bod wedi comisiynu'r ddau ddarn o ymchwil hynny a ddisgrifir yn yr adroddiad sydd ger bron Aelodau heddiw, gan y Sefydliad Astudiaethau Cyllid a Phrifysgol Sheffield, i'n helpu ni i roi sail i'n meddylfryd wrth inni fwrw ymlaen â hynny. Ond nid dyna'r unig ffordd y gallem ni o bosib wneud trethi yn fwy blaengar, wrth gwrs. Rwy'n gwybod fod llawer o ddiddordeb mewn treth gwerth tir lleol ac, i'r perwyl hwnnw, rydym ni wedi comisiynu Prifysgol Bangor i archwilio pa un a allai trethi lleol yng Nghymru fod yn seiliedig ar werth tir, yn hytrach na'r sefyllfa bresennol, sy'n gyfuniad o werth tir a gwerth eiddo. Amcan Llywodraeth Cymru wrth archwilio treth gwerth tir i ddisodli un neu ddwy o'r trethi lleol yw codi refeniw sefydlog ar gyfer gwasanaethau lleol yn y ffordd decaf. Ond, yn amlwg, rwy'n credu bod yna ganlyniadau manteisiol eraill posib y gellid eu hystyried. Mae Prifysgol Bangor yn disgwyl cyhoeddi'r adroddiad manwl hwnnw tua diwedd y flwyddyn ac, yn amlwg, byddaf yn ei rannu â chyd-Weinidogion. Ac rydym ni'n parhau i fonitro'r ddadl o ran trethi gwerth tir lleol mewn mannau eraill. Felly, mae gennym ni gysylltiadau parhaus â'r Alban. Mae Comisiwn Tir yr Alban wedi cymryd diddordeb arbennig mewn treth gwerth tir lleol, felly rydym ni'n rhoi sylw mawr i'r gwaith hwnnw. Ffordd arall yr ydym yn ei hystyried o greu system a allai fod yn fwy blaengar yn y dyfodol yw y byddai trethi lleol yn seiliedig ar incwm. Rydym ni ar ddechrau'r darn hwn o waith ar hyn o bryd, felly rydym ni'n ceisio comisiynu arbenigedd allanol i gynnal rhywfaint o ymchwil annibynnol. Felly byddai hynny'n debyg i'r darnau eraill o waith yr wyf wedi'u disgrifio. Ond rydym ni'n glir iawn, pe baem ni'n ystyried treth incwm lleol, bod yn rhaid ei harchwilio i raddau helaeth fel cyfundrefn leol. Felly, eu gweinyddu'n lleol, eu defnyddio i ariannu gwasanaethau lleol a gwariant awdurdodau lleol, cefnogi gwneud penderfyniadau lleol a chodi refeniw tebyg i'r system bresennol. Felly, unwaith eto, mae gennym ni rywfaint o waith a wnaed gan Ganolfan Polisi Cyhoeddus Cymru, a ymchwiliodd i'r mater hwn. Ond, unwaith eto, mae hyn yn rhan o'r gwaith yr ydym ni'n gobeithio ei ddwyn ynghyd wrth i ni ystyried y ffordd ymlaen. Nawr, rwyf newydd ddisgrifio tair ffordd bosib o wneud y system yn fwy blaengar, ac mae pob un o'r rhain yn fenter enfawr ac mae'n debyg y byddai'n cymryd o leiaf un tymor Cynulliad i fynd drwy'r newid mawr posibl hwnnw. Felly, fel y dywedodd Rhun ap Iorwerth, mae'n bwysig, yn y tymor byr ac yn yr amser sydd gennym ni yn uniongyrchol, ein bod yn ceisio gwneud pethau sy'n gwneud treth yn fwy blaengar. Felly, mae'r pethau eraill yr ydym ni wedi sôn amdanyn nhw, o ran y rhai sy'n gadael gofal, y gwaith yr ydym ni'n ei wneud i sicrhau bod pobl sy'n gymwys i gael gostyngiadau yn y dreth gyngor yn ymwybodol o hynny ac yn eu hawlio, rwy'n credu yn bwysig iawn. Ond, o ran yr amgylchiad penodol a ddisgrifiwyd, byddaf yn sicr yn edrych ar hynny. Os wnewch chi efallai anfon e-bost ataf gyda manylion yr achos penodol, fe wnaf archwilio beth allai fod yn bosib.