English: Thank you very much for those questions and for the way in which we've already started working collaboratively and jointly on what is a really important shared endeavour. All of those points that you made at the very start of your contribution, in terms of how unfair council tax currently is and how regressive it is, just really give the context of this work and why it's so important that we take forward the agenda and make some good progress now in this Senedd term. I'm also really pleased that the WLGA has welcomed this piece of work and the way in which, again, they've been so willing to engage on what is going to be a really big and important piece of work. They are absolutely key stakeholders. We're currently, as I mentioned in response to Sam Rowlands, putting in place those structures that will help us to ensure that we have access to the necessary expertise throughout this piece of work, and the WLGA obviously is a key partner in that. In terms of the land value tax, the Bangor University study did present us with the first ever detailed consideration of a local land value tax in Wales, and it had a real focus on the practicalities of implementation, rather than the conceptual ideas of a land value tax. There does need to be some further work now. I think what we had in the Bangor University study was really an initial feasibility report, due to the scope of it, but I think that if we do need to move forward further we should look to the key potential future considerations that would require us to outline the requirements for a comprehensive cadastral database. Obviously, we need that before we can even start to move forward on that agenda. We'd need to discuss the feasibility of that with partners and time frames, costings, and consider opportunities to link with the wider devolved taxes agenda. We also need to understand the implications of land ownership and land use in Wales, and whether there would need to be any changes to the planning system as a result, and to undertake a statistical analysis of agricultural land, which of course would be part of our considerations in terms of how this may or may not include agricultural land. And then obviously we'd need to undertake a fuller analysis of the legislative and devolution requirements. Replacing council tax, non-domestic rates, or both, with a land value tax is really a fundamental departure from what's been a centuries-old statute and most likely would require several Acts of the Senedd, and obviously that would be a really complex, lengthy exercise, but of course, it could bring us opportunities then in terms of the modernisation of and consolidation of the law as well. We'd have to look to how we overcame some of the constitutional obstacles. The Government of Wales Act confirms local taxes to fund council expenditure and local government finance as being devolved matters, however, the quasi-devolved nature of the valuation function means that the Welsh Government must seek permission from the UK Government to change the valuation function in any significant way, so obviously discussions to be had with UK Government on that as we move forward on this really important agenda. I absolutely agree with the points that Llyr Gruffydd was making about having a more dynamic system, where we have more regular revaluations. I think there are some quite exciting opportunities for us here, because now, of course, we've got the Welsh Revenue Authority and we collect the land transaction tax, so we have a regular, live, updated and real-time picture of house prices here in Wales. So, we're looking at ways in which we can exploit that, and potentially create a system where we have access to data not just for the purposes of local taxation, but actually for helping us understand the picture in relation to second homes and what we can glean from that to help develop policy, and you could include information about the energy efficiency of properties, for example. So, a huge opportunity for us here in terms of using or creating a new database that would be part of this work going forward, and that applies to the revaluation work just as much as it does to any work that might need to be taken forward in future in terms of land value tax. But, obviously, lots of exciting opportunities for us to do things differently and to do things better, and I'm very much looking forward to working with Plaid Cymru on that.
Welsh: Diolch yn fawr iawn am y cwestiynau hynny ac am y ffordd yr ydym eisoes wedi dechrau cydweithio ar yr hyn sy'n ymdrech bwysig iawn. Mae'r holl bwyntiau hynny a wnaethoch chi ar ddechrau eich cyfraniad, o ran pa mor annheg yw'r dreth gyngor ar hyn o bryd a pha mor atchweliadol ydyw, wir yn rhoi cyd-destun y gwaith hwn a pham ei bod mor bwysig ein bod yn bwrw ymlaen â'r agenda ac yn gwneud cynnydd da yn awr yn nhymor y Senedd hwn. Rwyf hefyd yn falch iawn bod CLlLC wedi croesawu'r darn hwn o waith a'r ffordd maen nhw, unwaith eto, wedi bod mor barod i ymgysylltu ar yr hyn sy'n mynd i fod yn ddarn mawr a phwysig iawn o waith. Maen nhw'n randdeiliaid hollol allweddol. Rydym ni ar hyn o bryd, fel y soniais i mewn ymateb i Sam Rowlands, yn rhoi'r strwythurau hynny ar waith a fydd yn ein helpu i sicrhau bod gennym fynediad at yr arbenigedd angenrheidiol drwy gydol y darn hwn o waith, ac mae CLlLC yn amlwg yn bartner allweddol yn hynny. O ran y dreth ar werth tir, cyflwynodd astudiaeth Prifysgol Bangor i ni'r ystyriaeth fanwl gyntaf erioed o dreth gwerth tir lleol yng Nghymru, ac roedd pwyslais gwirioneddol ar ymarferoldeb gweithredu, yn hytrach na syniadau cysyniadol treth ar werth tir. Mae angen gwneud rhagor o waith yn awr. Credaf fod yr hyn a gawsom yn astudiaeth Prifysgol Bangor yn adroddiad dichonoldeb cychwynnol mewn gwirionedd, oherwydd cwmpas y gwaith, ond rwy'n credu, os oes angen inni symud ymlaen ymhellach, y dylem ni edrych ar yr ystyriaethau posibl allweddol yn y dyfodol a fyddai'n ei gwneud yn ofynnol inni amlinellu'r gofynion ar gyfer cronfa ddata cadastraidd gynhwysfawr. Yn amlwg, rydym ni angen hynny cyn y gallwn ni hyd yn oed ddechrau symud ymlaen ar yr agenda honno. Byddai angen i ni drafod dichonoldeb hynny gyda phartneriaid a fframiau amser, costau, ac ystyried cyfleoedd i gysylltu â'r agenda trethi datganoledig ehangach. Rydyn ni hefyd angen deall goblygiadau perchnogaeth tir a defnydd tir yng Nghymru, ac a fyddai angen unrhyw newidiadau i'r system gynllunio o ganlyniad, ac i gynnal dadansoddiad ystadegol o dir amaethyddol, a fyddai, wrth gwrs, yn rhan o'n hystyriaethau o ran sut y gallai hyn gynnwys tir amaethyddol neu beidio. Ac yna'n amlwg, byddai angen i ni gynnal dadansoddiad llawnach o'r gofynion deddfwriaethol a datganoli. Mae disodli'r dreth gyngor, ardrethi annomestig, neu'r ddau, gyda threth gwerth tir yn wyriad sylfaenol o'r hyn a fu'n statud canrifoedd ac yn fwyaf tebygol o fod angen sawl Deddf yn y Senedd, ac yn amlwg byddai hynny'n ymarfer cymhleth, hir iawn, ond wrth gwrs, gallai ddod â chyfleoedd i ni bryd hynny o ran moderneiddio ac atgyfnerthu'r gyfraith hefyd. Byddai'n rhaid i ni edrych ar sut y gwnaethom oresgyn rhai o'r rhwystrau cyfansoddiadol. Mae Deddf Llywodraeth Cymru yn cadarnhau bod trethi lleol i ariannu gwariant cynghorau a chyllid llywodraeth leol yn faterion datganoledig, fodd bynnag, mae natur led-ddatganoledig y swyddogaeth brisio yn golygu bod yn rhaid i Lywodraeth Cymru ofyn am ganiatâd gan Lywodraeth y DU i newid y swyddogaeth brisio mewn unrhyw ffordd arwyddocaol, felly mae'n amlwg bod trafodaethau i'w cael gyda Llywodraeth y DU ar hynny wrth i ni symud ymlaen ar yr agenda bwysig iawn hon. Rwy'n cytuno'n llwyr â'r pwyntiau roedd Llyr Gruffydd yn eu gwneud ynghylch cael system fwy deinamig, lle mae gennym ailbrisiadau mwy rheolaidd. Rwy'n credu bod rhai cyfleoedd eithaf cyffrous i ni yma, oherwydd yn awr, wrth gwrs, mae gennym Awdurdod Cyllid Cymru ac rydym yn casglu'r dreth trafodiadau tir, felly mae gennym ddarlun rheolaidd, byw, wedi'i ddiweddaru ac amser real o brisiau tai yma yng Nghymru. Felly, rydym yn edrych ar ffyrdd y gallwn fanteisio ar hynny, ac o bosibl creu system lle mae gennym fynediad at ddata nid yn unig at ddibenion trethiant lleol, ond mewn gwirionedd i'n helpu i ddeall y darlun mewn perthynas ag ail gartrefi a'r hyn y gallwn ni ei gasglu o hynny i helpu i ddatblygu polisi, a gallech gynnwys gwybodaeth am effeithlonrwydd ynni eiddo, er enghraifft. Felly, mae cyfle enfawr i ni yma o ran defnyddio neu greu cronfa ddata newydd a fyddai'n rhan o'r gwaith hwn wrth symud ymlaen, ac mae hynny'n berthnasol i'r gwaith ailbrisio gymaint ag y mae'n i unrhyw waith y gallai fod angen ei ddatblygu yn y dyfodol o ran treth ar werth tir. Ond, yn amlwg, llawer o gyfleoedd cyffrous i ni wneud pethau'n wahanol a gwneud pethau'n well, ac rwy'n edrych ymlaen yn fawr at weithio gyda Phlaid Cymru ar hynny.