English: Thank you very much to Sam Rowlands for his contribution in the debate today, and for confirming that the Welsh Conservatives will be taking a pragmatic approach to the regulations, given that we're not having the debate today about the desirability of CJCs, but responding to a request from one CJC, the south-east Wales CJC, to change the date of commencement. So, grateful for the pragmatic approach being taken there. CJCs do represent an innovative and powerful way for local authorities in Wales to work in partnership, and in co-developing the legislation that underpins them, we did consult extensively with partners in local government, including with treasurers. However, the need to provide the ability for CJCs to reclaim VAT in the same way as local authorities can was only, unfortunately, raised when we started with the detailed operational planning last summer, but we are working very, very closely with CJCs on this. We've made a request and a business case to the UK Government to ensure that CJCs are able to reclaim VAT in the same way as local authorities do, and it is an uncontentious request to the UK Government, and we do hope that this issue will be resolved quickly. And I should just add that a small number of other, largely technical, issues have emerged during implementation, but they are also in hand, and they include providing for CJCs to have direct access to borrowing, via the Public Works Loan Board, and also changes in relation to corporation tax and income tax, and legislation to address these similarly uncontentious points is currently being planned. So, just to provide reassurance that these other issues are in hand also. Thank you again for Sam Rowlands's contribution this afternoon.
Welsh: Diolch yn fawr iawn i Sam Rowlands am ei gyfraniad yn y ddadl heddiw, ac am gadarnhau y bydd y Ceidwadwyr Cymreig yn mabwysiadu ymagwedd bragmatig at y rheoliadau, o gofio nad ydym yn cael y ddadl heddiw am ddymunoldeb CJCs, ond yn ymateb i gais gan un CJC, CJC de-ddwyrain Cymru, i newid y dyddiad cychwyn. Felly, rwy'n ddiolchgar am y dull pragmatig sy'n cael ei gymryd yna. Mae CJCs yn ffordd arloesol a phwerus i awdurdodau lleol yng Nghymru weithio mewn partneriaeth, ac wrth gyd-ddatblygu'r ddeddfwriaeth sy'n sail iddyn nhw, gwnaethom ymgynghori'n helaeth â phartneriaid mewn llywodraeth leol, gan gynnwys gyda thrysoryddion. Fodd bynnag, yn anffodus, dim ond pan ddechreuom ni gyda'r cynllunio gweithredol manwl yr haf diwethaf y codwyd yr angen i ddarparu'r gallu i CJCs adennill TAW yn yr un modd ag y gall awdurdodau lleol, ond rydym yn gweithio'n agos iawn gyda CJCs ar hyn. Rydym wedi gwneud cais ac achos busnes i Lywodraeth y DU i sicrhau bod CJCs yn gallu adennill TAW yn yr un modd ag y mae awdurdodau lleol yn ei wneud, ac mae'n gais annadleuol i Lywodraeth y DU, ac rydym yn gobeithio y caiff y mater hwn ei ddatrys yn gyflym. A dylwn ychwanegu bod nifer fach o faterion eraill, technegol i raddau helaeth, wedi dod i'r amlwg wrth eu gweithredu, ond maen nhw hefyd ar y gweill, ac maen nhw'n cynnwys y ddarpariaeth i CJCs gael mynediad uniongyrchol at fenthyca, drwy'r Bwrdd Benthyciadau Gwaith Cyhoeddus, a hefyd newidiadau mewn cysylltiad â threth gorfforaeth a threth incwm, ac mae deddfwriaeth i fynd i'r afael â'r pwyntiau hyn yr un mor annadleuol yn cael ei chynllunio ar hyn o bryd. Felly, dim ond i roi sicrwydd bod y materion eraill hyn ar y gweill hefyd. Diolch eto am gyfraniad Sam Rowlands y prynhawn yma.