English: Thank you very much to Nick Ramsay for the series of questions. The first related to the issue of the funding formula for local government, and the Minister for local government and I have been very clear with local authorities throughout that, should they want to come forward with ideas as to how the funding formula should be amended, then, obviously, we are open to those discussions. I think the distribution sub-group that we have with those bodies is a perfect opportunity to have discussions in that regard. There's not that appetite in local government at the moment for a review of the funding formula, but, as I say, the door is open for discussions if there are ideas as to how the funding formula could be changed in future. There were a series of questions relating to council tax, and particularly in relation to the council tax reduction scheme. That's been a tremendously successful and important scheme. Of course, we make a contribution to local authorities of £244 million through our annual settlement to fund that scheme. It is true to say that the number of households receiving council tax reduction help has fallen in all local authority areas, actually, since 2013-14, but we have undertaken - or commissioned, I should say - some research from Policy in Practice, which will allow us to understand how we can help to improve the case load and where changes might need to be made in future to ensure that it remains fair for all households. Because one of the reasons, I think, that we've seen the fall in numbers of households benefiting from the support that is available is the roll-out of the UK Government's welfare reforms. It impacts on a family's or an individual's ability to navigate the full range of support that's available for them, and one of the reasons is that eligibility for the council tax reduction scheme is directly linked to the UK benefits system. So, as a number of benefits, including housing benefit, are gradually being replaced by universal credit, it's important that we understand the impact that that is having on the uptake of the council tax reduction scheme. That's one of reasons why, in January, we commissioned the research to shed some light on that issue. It's a year-long study, and it will involve a significant amount of data analysis to track the circumstances of Welsh households as they are migrated from those legacy benefits on to universal credit. But, as I committed in my statement, when we are in a place where we can share information on those reports, I'm absolutely committed to do so, because I know that there's interest on all parts of the Assembly, really, to get this right. The Institute for Fiscal Studies, I have to say, estimates that 3.6 million working-age households in England, who would have been eligible for support under the old council tax benefits system, are now entitled to an average of £196 a year less, so I think that our system is definitely more progressive in Wales. But I think that we can do more to make it more progressive in the longer term. So, one of the areas we're considering is the impact of revaluation. Properties liable for council tax are placed, currently, into one of nine council tax bands, based on the property values assessed by the Valuation Office Agency. They're based on property values at 1 April 2003. That's, obviously, much more recent than the situation in England and Scotland, which have values from 1991. But we are considering what difference a revaluation would make in Wales, because it is a huge undertaking. So, again, we've asked the Institute for Fiscal Studies and the University of Sheffield to provide us with some insights into that to inform our consideration on the way forward, and alongside that we're looking at things such as local land value taxes or local taxes based on income to try and ensure that we do have a more progressive system in the long term. In terms of arrears, debt management and enforcement are absolutely crucial. It's something that I've particularly taken an interest in in my time within this portfolio. Over the course of this year we've introduced the legislation that means that the threat of imprisonment for the non-payment of council tax has now been removed. I think that's really progressive - getting into debt isn't a crime. Imprisonment is a really outdated and disproportionate response to dealing with civil debt, and there are other much more appropriate ways in which we can be dealing with that. But we've also, crucially, introduced a new council tax protocol for Wales, and that was developed in collaboration with local government and has been endorsed by the Welsh Local Government Association, and it has been implemented in every local authority in Wales. And that's about good-practice support for families who are struggling, families who have been finding it difficult to make their council tax payments, and it's about trying to get in there at the earliest possible stage to provide those individuals and those families with the support that they might need in order to be able to pay their council tax in the future. There were a series of questions as well on non-domestic rates, and, of course, we're really pleased to have introduced our permanent small business rates relief scheme. It's providing over £120 million of relief this year, fully funded by the Welsh Government, which, of course, isn't the case over the border, where you see some businesses, their contributions, being used to support other businesses. More than 70,000 ratepayers across Wales now receive some kind of relief, so that's half of all businesses in Wales paying no rates at all, compared to around a third of businesses under the scheme in England. So, again, I think that we've been able to offer a generous approach to small business rates relief here in Wales. The issue of revaluation for non-domestic rates - well, it's something that we clearly were working towards, bringing forward the next revaluation for non-domestic rates in 2021 rather than 2022. And bringing that date forward means that, obviously, we can produce bills that are based on more up-to-date market conditions, and, obviously, it enables those ratepayers to plan ahead. However, the suspension of Parliament in September means the necessary legislation fell at that point, and the decision then to reintroduce it will be a matter for the new Government. So, we're working very closely with UK Government officials to try and ensure that a legislative opportunity does present itself to legislate to undertake that revaluation as soon as possible.
Welsh: Diolch yn fawr i Nick Ramsay am y gyfres o gwestiynau. Roedd y cyntaf yn ymwneud â'r fformiwla ariannu ar gyfer llywodraeth leol, a bu'r Gweinidog llywodraeth leol a minnau'n glir iawn wrth awdurdodau lleol yn gyson, pe baen nhw eisiau cynnig syniadau ynghylch sut y dylid diwygio'r fformiwla ariannu, yna, yn amlwg, rydym yn barod i gael y trafodaethau hynny. Credaf fod yr is-grŵp dosbarthu sydd gennym gyda'r cyrff hynny yn gyfle perffaith i gynnal trafodaethau ynglŷn â hynny. Nid oes awydd gan lywodraeth leol ar hyn o bryd am adolygiad o'r fformiwla ariannu, ond, fel y dywedais, mae modd trafod hynny os oes syniadau ynghylch sut y gellid newid y fformiwla ariannu yn y dyfodol. Roedd cyfres o gwestiynau'n ymwneud â'r dreth gyngor, ac yn enwedig yng nghyswllt cynllun gostyngiadau'r dreth gyngor. Mae hwnnw wedi bod yn gynllun eithriadol o lwyddiannus a phwysig. Wrth gwrs, rydym yn gwneud cyfraniad o £244 miliwn i awdurdodau lleol drwy ein setliad blynyddol i ariannu'r cynllun hwnnw. Mae'n wir dweud bod nifer yr aelwydydd sy'n derbyn cymorth drwy leihau'r dreth gyngor wedi gostwng ym mhob ardal awdurdod lleol, mewn gwirionedd, ers 2013-14, ond rydym wedi gwneud - neu wedi comisiynu, dylwn i ddweud - rhywfaint o ymchwil gan Policy in Practice, a fydd yn caniatáu inni ddeall sut y gallwn ni helpu i wella'r llwyth achosion a lle y gallai fod angen gwneud newidiadau yn y dyfodol i sicrhau y bydd yn parhau i fod yn deg i bob aelwyd. Oherwydd un o'r rhesymau, rwy'n credu, pam ein bod wedi gweld gostyngiad yn nifer yr aelwydydd sy'n elwa ar y cymorth sydd ar gael yw cyflwyno diwygiadau lles Llywodraeth y DU. Mae'n effeithio ar allu teulu neu unigolyn i ddeall a dirnad yr ystod lawn o gymorth sydd ar gael, ac un o'r rhesymau yw bod cymhwysedd ar gyfer cynllun gostyngiadau'r dreth gyngor yn gysylltiedig yn uniongyrchol â system fudd-daliadau'r DU. Felly, wrth i nifer o fanteision, gan gynnwys budd-dal tai, gael eu disodli'n raddol gan gredyd cynhwysol, mae'n bwysig ein bod yn deall yr effaith y mae hynny'n ei gael ar y nifer sy'n manteisio ar gynllun gostyngiadau'r dreth gyngor. Dyna un o'r rhesymau pam, ym mis Ionawr, y gwnaethom ni gomisiynu'r ymchwil i daflu rhywfaint o oleuni ar y mater hwnnw. Mae'n astudiaeth blwyddyn o hyd, a bydd yn golygu cryn dipyn o ddadansoddi data i olrhain amgylchiadau aelwydydd Cymru wrth iddyn nhw symud o'r hen fudd-daliadau hynny i gredyd cynhwysol. Ond, fel yr ymrwymais yn fy natganiad, pan fyddwn ni mewn sefyllfa pan allwn ni rannu gwybodaeth am yr adroddiadau hynny, rwyf yn gwbl ymrwymedig i wneud hynny, oherwydd rwy'n gwybod fod diddordeb gan bob rhan o'r Cynulliad, mewn gwirionedd, i wneud hyn yn briodol. Mae'r Sefydliad Astudiaethau Cyllid, mae'n rhaid i mi ddweud, yn amcangyfrif bod 3.6 miliwn o aelwydydd o oedran gweithio yn Lloegr, a fyddai wedi bod yn gymwys i gael cymorth o dan yr hen system budd-daliadau treth gyngor, bellach â'r hawl i £196 y flwyddyn yn llai ar gyfartaledd, felly credaf fod ein system yn sicr yn fwy blaengar yng Nghymru. Ond rwy'n credu y gallwn ni wneud mwy i'w wneud yn fwy blaengar yn y tymor hwy. Felly, un o'r meysydd yr ydym ni'n ei ystyried yw effaith ailbrisio. Mae eiddo sy'n agored i'r dreth gyngor yn cael eu gosod, ar hyn o bryd, mewn un o naw band treth gyngor, yn seiliedig ar werth yr eiddo fel yr aseswyd gan Asiantaeth y Swyddfa Brisio. Maen nhw'n seiliedig ar werth eiddo ar 1 Ebrill 2003. Mae hynny, yn amlwg, yn llawer mwy diweddar na'r sefyllfa yn Lloegr a'r Alban, sydd â gwerthoedd o 1991. Ond rydym yn ystyried pa wahaniaeth y byddai ailbrisio yn ei wneud yng Nghymru, gan ei fod yn gryn fenter. Felly, unwaith eto, rydym ni wedi gofyn i'r Sefydliad Astudiaethau Cyllid a Phrifysgol Sheffield i roi rhywfaint o wybodaeth i ni ynghylch hynny er mwyn bos yn sail i'n hystyriaeth o'r ffordd ymlaen, ac ochr yn ochr â hynny rydym ni'n edrych ar bethau fel trethi gwerth tir lleol neu drethi lleol yn seiliedig ar incwm i geisio sicrhau bod gennym ni system fwy blaengar yn y tymor hir. O ran ôl-ddyledion, mae rheoli dyledion a gorfodi yn gwbl hanfodol. Mae'n rhywbeth yr wyf wedi ymddiddori ynddo'n benodol yn ystod fy nghyfnod yn y portffolio hwn. Yn ystod y flwyddyn hon, rydym ni wedi cyflwyno'r ddeddfwriaeth sy'n golygu bod y bygythiad o garchar am beidio â thalu'r dreth gyngor bellach wedi'i ddileu. Rwy'n credu bod hynny'n wirioneddol flaengar - nid yw mynd i ddyled yn drosedd. Mae carcharu yn ymateb sydd wedi hen ddyddio ac yn anghymesur i ymdrin â dyled sifil, ac mae ffyrdd eraill, llawer mwy priodol y gallwn ni eu defnyddio i ymdrin â hynny. Ond rydym ni hefyd, yn hollbwysig, wedi cyflwyno protocol newydd ar gyfer y dreth gyngor i Gymru, a chafodd hwnnw ei ddatblygu ar y cyd â llywodraeth leol a'i gymeradwyo gan Gymdeithas Llywodraeth Leol Cymru, ac mae wedi cael ei weithredu ym mhob awdurdod lleol yng Nghymru. Ac mae hynny'n ymwneud â chymorth arfer da i deuluoedd sydd mewn trafferthion, teuluoedd sydd wedi bod yn ei chael hi'n anodd talu eu treth gyngor, ac mae'n ymwneud â cheisio ymyrryd cyn gynted â phosib i ddarparu'r cymorth y gallai fod ei angen arnyn nhw, i'r unigolion hynny a'r teuluoedd hynny er mwyn iddyn nhw allu talu eu treth gyngor yn y dyfodol. Roedd cyfres o gwestiynau hefyd ynglŷn ag ardrethi annomestig, ac wrth gwrs, rydym yn falch iawn o fod wedi cyflwyno ein cynllun rhyddhad ardrethi parhaol i fusnesau bach. Mae'n darparu dros £120 miliwn o ryddhad eleni, wedi'i ariannu'n llawn gan Lywodraeth Cymru, rhywbeth nad yw, wrth gwrs, yn digwydd dros y ffin, lle gwelwch chi rai busnesau, eu cyfraniadau, yn cael eu defnyddio i gefnogi busnesau eraill. Mae mwy na 70,000 o drethdalwyr ledled Cymru yn cael rhyw fath o ryddhad erbyn hyn, felly nid yw hanner yr holl fusnesau yng Nghymru yn talu ardrethi o gwbl, o'i gymharu â thua thraean o'r busnesau o dan y cynllun yn Lloegr. Felly, unwaith eto, rwy'n credu ein bod wedi gallu cynnig dull hael o roi rhyddhad ardrethi i fusnesau bach yma yng Nghymru. Y mater o ailbrisio ar gyfer ardrethi annomestig - wel, mae'n rhywbeth yr oeddem yn amlwg yn gweithio tuag ato, wrth inni gyflwyno'r ailbrisiad nesaf ar gyfer ardrethi annomestig yn 2021 yn hytrach na 2022. Ac mae dod â'r dyddiad hwnnw ymlaen yn golygu, yn amlwg, y gallwn ni gynhyrchu biliau sy'n seiliedig ar sefyllfa fwy diweddar y farchnad, ac, yn amlwg, mae'n galluogi'r trethdalwyr hynny i gynllunio ar gyfer y dyfodol. Fodd bynnag, roedd atal y Senedd ym mis Medi yn golygu bod y ddeddfwriaeth angenrheidiol wedi methu bryd hynny, a mater i'r Llywodraeth newydd fydd penderfynu ei hailgyflwyno wedyn. Felly, rydym yn gweithio'n agos iawn â swyddogion Llywodraeth y DU i geisio sicrhau y bydd cyfle deddfwriaethol yn codi i ddeddfu i ymgymryd â'r ailbrisiad hwnnw cyn gynted â phosib.