English: I'm very grateful to Llyr Gruffydd for his comments today, and just through Llyr I'd like to thank Cefin Campbell for the excellent work, which we've done, I think, together, on this particular area of our co-operation agreement, and for his really constructive approach and the ideas and challenge that he's brought to the work so far. I know there's a lot more for us to be doing on this, because, as I say, this is just stage 1 of our consultations, which is why it's so important that we do look across a broad range of issues, which Llyr Gruffydd has described today, the first being the council tax reduction scheme and exploring what our plans are for improving that. I think that making the wider council tax scheme more progressive might reduce the demand for support through our council tax reduction scheme, but we still expect that there will be the continued need to support low-income households with their council tax bills, which is one of the reasons why we're exploring what changes we might need to make to the scheme in the future. Our aim, of course, is to support those who need it, and we have to take into account the wider conditions, such as the roll-out of universal credit, which has had a big impact on council tax and the eligibility for support, and also, of course, changes to the wider economy. We want to take the opportunity to improve the design of the scheme to make it easier to administer and obviously simpler for people to access the support to which they're entitled in the first instance. Our council tax reduction scheme is currently supporting 270,000 households with their bills and over 210,000 pay no council tax at all because of the support that we're able to invest in it. Around 20 per cent of households, that means, receive some help with their bills, but we know that the landscape here is continuing to change, so we need to explore this as part of our consultation. There are some specific questions on this in the consultation, which will help us understand the best way forward. Then, also, there was a reference to discounts and exemptions. The current landscape there is extremely complex, and the discounts and exemptions have grown incrementally since the inception of council tax in 1993, so I think that the review that we're doing of these is more than timely, I think, in terms of understanding what changes we might wish to make. I think it's probably too early at the moment to say what those changes might be. We have to undertake the work. We have to listen to people through the consultation. But we have established an expert-led working group of officials and local authority practitioners to help consider this specific aspect and to consider the review of the existing arrangements. Around 37 per cent of dwellings are currently subject to one or more discounts, and 4 per cent of dwellings are exempt, so that's a total of almost 600,000 of our 1.5 million properties, so obviously there is lots of work for us to do to make sure that the exemptions are the right ones and the discounts are the right ones in the future. Some of these changes will require primary legislation; for example, were we to make any changes to the one-adult discount, that would require primary legislation, for example. I think the points about debt and arrears were also really well made. We've introduced the council tax protocol for Wales, which is a way in which we can try and build that good practice in the collection of council tax amongst local government. It was made in collaboration with local government and has been jointly endorsed by the Welsh Government and the Welsh Local Government Association and signed up to by all of those 22 authorities. But we have begun, now, a review and evaluation of some of the key actions that we took in the last Senedd term to try and ensure that people are able to deal with debt and have the support that they need. So, that's an important part of the consultation, and, again, there are questions in relation to debt and arrears. Finally, I think the points about local authorities and the impact on them are really, really important, because, of course, the nature of the tax base differs across Wales, and our consultation does recognise that and considers it. So, we will be analysing the impacts of a revaluation on local authorities once we have that further information, which I referred to, about the IFS updating the figures, which they did before the pandemic, and that will help us have a much more granular look across Wales at what the implications might be. But it is the case, I think, that the reforms outlined would inevitably change the nature of the tax base in each area, and so the consultation then proposes that funding for authorities through the revenue support grant would be reallocated according to the latest tax base. I think that's the fairest way to do it. But, again, we need to consider what transitional arrangements might be needed for local government in this respect. So, another important area of the consultation where we're keen to hear from local government and others, and I think I didn't respond to the point that Sam Rowlands made earlier about the importance of consulting widely, so local government will obviously have a strong view on that particular element of the consultation, but then Llyr Gruffydd referred to potentially older people, so older people's organisations will want to contribute as well, and there'll be people across the spectrum who will have an interest in this, obviously, because council tax affects us all. But I want to make it clear that people don't have to answer all of the questions, so if a resident has a strong view and wants to share it with us they don't feel obliged to answer the questions about local government and so on - just engage with us at the level at which people want to, so that we can hear as many diverse voices as we can.
Welsh: Rwy'n ddiolchgar iawn i Llyr Gruffydd am ei sylwadau ef heddiw, a thrwy Llyr fe hoffwn i ddiolch i Cefin Campbell am y gwaith rhagorol, a wnaethom ni, rwy'n credu, gyda'n gilydd, o ran y maes penodol hwn o'n cytundeb cydweithio ni, ac am ei ymagwedd wirioneddol adeiladol ef a'r syniadau a'r her a gyflwynodd i'r gwaith hyd yn hyn. Fe wn i fod llawer mwy i'w wneud gennym ni eto yn hyn o beth, oherwydd, fel dywedais i, dim ond y cam cyntaf o'n hymgynghoriadau yw hwn, a dyna pam mae hi mor bwysig ein bod ni'n edrych ar draws ystod eang o faterion, a ddisgrifiodd Llyr Gruffydd heddiw, a'r cyntaf yw cynllun ar gyfer gostyngiadau i'r dreth gyngor ac archwilio beth yw ein cynlluniau ni ar gyfer diwygio hwnnw. Rwyf i o'r farn y byddai gwneud cynllun ehangach y dreth gyngor yn rhywbeth mwy blaengar yn lleihau'r galw am gymorth drwy ein cynllun gostyngiadau i'r dreth gyngor, ond rydym ni'n dal i ddisgwyl y bydd angen parhaus i gefnogi aelwydydd incwm isel gyda'u biliau treth gyngor nhw, sef un o'r rhesymau pam yr ydym ni'n ymholi o ran pa newidiadau y gallai fod eu hangen i'r cynllun yn y dyfodol. Ein nod ni, wrth gwrs, yw cefnogi'r rhai sydd â'r angen amdano, ac mae'n rhaid i ni ystyried yr amodau ehangach, fel cyflwyno credyd cynhwysol, sydd wedi cael effaith fawr ar y dreth gyngor a'r cymhwysedd i gael cymorth, a hefyd, wrth gwrs, y newidiadau i'r economi ehangach. Rydym ni'n awyddus i fanteisio ar y cyfle i wella dyluniad y cynllun i'w gwneud hi'n haws i'w weinyddu ef ac yn amlwg ei gwneud hi'n symlach i bobl gael gafael ar y cymorth y mae ganddyn nhw'r hawl iddo yn y lle cyntaf. Ar hyn o bryd mae ein cynllun gostyngiadau'r dreth gyngor yn cefnogi 270,000 o aelwydydd gyda'u biliau nhw ac mae dros 210,000 ohonyn nhw'n talu dim o gwbl tuag at y dreth gyngor oherwydd y cymorth yr ydym ni'n gallu buddsoddi ynddo. Mae tua 20 y cant o aelwydydd, felly, yn cael rhywfaint o help gyda'u biliau nhw, ond fe wyddom ni fod y dirwedd yn newid trwy'r amser yn hyn o beth, ac felly mae angen i ni roi ystyriaeth i hyn yn rhan o'n hymgynghoriad ni. Mae rhai cwestiynau penodol ar hyn yn yr ymgynghoriad, a fydd yn ein helpu i ddeall y ffordd orau ymlaen. Yna, hefyd, fe soniwyd am ostyngiadau ac eithriadau. Mae'r dirwedd bresennol yn gymhleth iawn yn hyn o beth, ac mae'r gostyngiadau a'r eithriadau wedi tyfu yn raddol ers sefydlu'r dreth gyngor yn 1993, felly rwy'n credu bod yr adolygiad hwn o'r materion hyn yn hynod amserol, yn fy marn i, o ran deall pa newidiadau y gallem ni fod yn awyddus i'w gwneud. Rwy'n credu ei bod hi'n rhy gynnar ar hyn o bryd i ddweud beth allai'r newidiadau hynny fod. Mae'n rhaid i ni ymgymryd â'r gwaith sydd gennym ni. Mae'n rhaid inni wrando ar bobl drwy gyfrwng yr ymgynghoriad. Ond rydym ni wedi sefydlu gweithgor o swyddogion ac ymarferwyr yn yr awdurdodau lleol dan arweiniad arbenigwyr i helpu i ystyried yr agwedd benodol hon ac ystyried yr adolygiad o'r trefniadau cyfredol. Ar hyn o bryd, mae tua 37 y cant o anheddau yn gallu cael un neu ragor o ostyngiadau ar hyn o bryd, ac mae 4 y cant o anheddau wedi cael eu heithrio, felly dyna gyfanswm o bron i 600,000 o'n 1.5 miliwn ni o dai yng Nghymru, felly mae hi'n amlwg bod llawer o waith eto i ni ei wneud i sicrhau cywirdeb yr eithriadau a'r gostyngiadau yn y dyfodol. Fe fydd rhai o'r newidiadau hyn yn gofyn am ddeddfwriaeth sylfaenol; er enghraifft, pe byddem ni'n gwneud unrhyw newidiadau i'r gostyngiad un oedolyn, fe fyddai hynny'n gofyn deddfwriaeth sylfaenol, er enghraifft. Rwyf i o'r farn y gwnaethpwyd y pwyntiau ynglŷn â dyledion ac ôl-ddyledion yn effeithiol iawn hefyd. Rydym ni wedi cyflwyno protocol y dreth gyngor ar gyfer Cymru, sy'n ffordd i ni geisio adeiladu'r arfer da hwnnw wrth gasglu'r dreth gyngor mewn llywodraeth leol. Lluniwyd hwnnw ar y cyd â llywodraeth leol ac fe'i cymeradwywyd ar y cyd gan Lywodraeth Cymru a Chymdeithas Llywodraeth Leol Cymru a chytunodd pob un o'r 22 awdurdod arno. Ond erbyn hyn rydym ni wedi dechrau adolygu a gwerthuso rhai o'r camau allweddol y gwnaethom ni eu cymryd yn ystod tymor y Senedd ddiwethaf i geisio sicrhau bod pobl yn gallu ymdrin â dyledion a chael y cymorth sydd ei angen arnyn nhw. Felly, mae honno'n rhan bwysig o'r ymgynghoriad, ac, unwaith eto, fe geir materion ynglŷn â dyled ac ôl-ddyledion. Yn olaf, rwy'n credu bod y pwyntiau yn wirioneddol bwysig ynglŷn â'r awdurdodau lleol a'r effaith arnyn nhw, oherwydd, wrth gwrs, mae natur y sylfaen drethi yn wahanol ledled Cymru, ac mae ein hymgynghoriad ni'n cydnabod ac yn rhoi ystyriaeth i hynny. Felly, fe fyddwn ni'n dadansoddi effeithiau ailbrisio ar awdurdodau lleol ar ôl i ni gael yr wybodaeth ychwanegol honno, y cyfeiriais i ati, am Sefydliad Astudiaethau Cyllid yn diweddaru'r ffigurau, gan wneud hynny cyn y pandemig, ac fe fydd hynny'n ein helpu ni i gael golwg manylach ar Gymru a'r goblygiadau posibl. Ond mae hi'n wir, yn fy marn i, y byddai'r diwygiadau a amlinellir yn newid natur y sylfaen drethi yn anochel ym mhob ardal, ac felly mae'r ymgynghoriad yn cynnig wedyn y byddai cyllid ar gyfer awdurdodau drwy'r grant cynnal refeniw yn cael ei ailddyrannu yn ôl y sylfaen dreth ddiweddaraf. Rwy'n credu mai honno yw'r ffordd decaf o wneud hyn. Ond, unwaith eto, mae angen i ni ystyried pa drefniadau trosiannol y gallai fod eu hangen nhw ar lywodraeth leol yn y cyswllt hwn. Felly, maes pwysig arall o'r ymgynghoriad lle yr ydym ni'n awyddus i glywed oddi wrth lywodraeth leol ac eraill, ac rwy'n credu na wnes i ymateb i'r pwynt a wnaeth Sam Rowlands yn gynharach am bwysigrwydd ehangder yr ymgynghoriad, felly mae'n amlwg y bydd gan lywodraeth leol farn gref ynglŷn â'r elfen arbennig honno o'r ymgynghoriad, ond fe gyfeiriodd Llyr Gruffydd wedyn at bobl hŷn o bosibl, felly fe fydd sefydliadau pobl hŷn yn awyddus i gyfrannu hefyd, ac fe fydd yna bobl o bob math â diddordeb yn hyn, yn amlwg, oherwydd mae'r dreth gyngor yn effeithio ar bob un ohonom ni. Ond rwy'n awyddus i egluro nad oes yn rhaid i bobl ateb y cwestiynau i gyd, felly os oes gan breswylydd farn gref ac yn dymuno ei rhannu gyda ni, nid oes yn rhaid teimlo rheidrwydd i ateb y cwestiynau am lywodraeth leol ac ati - dim ond ymgysylltu â ni i'r graddau y mae pobl yn dymuno gwneud hynny, er mwyn i ni allu clywed cymaint o leisiau amrywiol ag y gallwn ni.