English: The Finance Committee has concerns around the reservation of state aid and subsidy control without the agreement of devolved nations. The Lords, again, removed the clause that reserves state aid, but it was subsequently reinstated by the Commons. The UK Government said the clause is needed because it's necessary to reserve to the UK Parliament the right to legislate for a system to regulate the provision by public bodies of subsidies that are or may be distortive or harmful and to avoid the risk of inconsistent regulation of such subsidies in the different parts of the UK. We heard that the Welsh Government has always argued that state aid is not reserved under the Government of Wales Act 2006, and we believe there must be discussions with devolved nations on these issues. There's a lack of clarity on the impact of the Bill in terms of subsidy control on tax devolution and the possibility that certain tax policies in Wales may be limited or open to challenge. We believe the lack of clarity on the impact of this Bill on tax devolution should be addressed to ensure there are no unintended consequences when different approaches to tax are taken in different parts of the UK. Finally, Llywydd, it's disappointing that this close to the end of the EU transition period there still remains no clarity on the shape or form of the UK shared prosperity fund, three years after it was announced. We reported as a committee back in 2018 on replacing EU funding for Wales, at which time there were concerns about the lack of engagement from the UK Government with the Welsh Government, and, of course, we heard that this situation is still 'exceptionally poor'. There was little information on the fund in the Chancellor's spending review announced on 25 November, which said further details would be set out in a UK-wide investment framework published in spring of next year. The UK Government has an important role to ensure that the Welsh Government and stakeholders in Wales have sufficient resource through the fund, and the UK Government must engage with the Welsh Government and other devolved Governments on this issue as a matter of urgency. With those comments, I look forward to hearing the contributions of others in this debate. Diolch.
Welsh: Mae gan y Pwyllgor Cyllid bryderon ynghylch cadw cymorth gwladwriaethol a rheolaeth cymorthdaliadau heb gytundeb y gwledydd datganoledig. Fe wnaeth yr Arglwyddi, unwaith eto, gael gwared ar y cymal sy'n cadw cymorth gwladwriaethol, ond fe'i rhoddwyd yn ôl wedyn gan Dŷ'r Cyffredin. Dywedodd Llywodraeth y DU fod angen y cymal gan ei bod yn angenrheidiol i Senedd y DU gadw'r hawl i ddeddfu ar gyfer system i reoleiddio darpariaeth cyrff cyhoeddus o gymorthdaliadau sydd, neu a allai fod, yn ystumiol neu'n niweidiol ac i osgoi'r risg o reoleiddio cymorthdaliadau o'r fath yn anghyson yng ngwahanol rannau'r DU. Clywsom fod Llywodraeth Cymru bob amser wedi dadlau nad yw cymorth gwladwriaethol wedi'i gadw o dan Ddeddf Llywodraeth Cymru 2006, a chredwn fod yn rhaid cynnal trafodaethau â'r gwledydd datganoledig ynghylch y materion hyn. Ceir diffyg eglurder ynglŷn ag effaith y Bil o ran rheolaeth cymorthdaliadau ar ddatganoli trethi a'r posibilrwydd y gallai rhai polisïau treth yng Nghymru fod yn gyfyngedig neu'n agored i her. Credwn y dylid mynd i'r afael â'r diffyg eglurder ynghylch effaith y Bil ar ddatganoli trethi i sicrhau na cheir unrhyw ganlyniadau anfwriadol pan fo gwahanol ddulliau o drethu yn cael eu rhoi ar waith mewn gwahanol rannau o'r DU. Yn olaf, Lywydd, mae'n siomedig, mor agos â hyn at ddiwedd cyfnod pontio'r UE, nad oes eglurder o hyd ar siâp na ffurf cronfa ffyniant gyffredin y DU, dair blynedd ar ôl ei chyhoeddi. Gwnaethom adrodd fel pwyllgor yn ôl yn 2018 ar ddarpariaeth cyllid i Gymru yn lle cyllid yr UE, ac ar yr adeg honno roedd pryderon ynghylch y diffyg ymgysylltu gan Lywodraeth y DU â Llywodraeth Cymru, ac wrth gwrs, clywsom fod y sefyllfa hon yn dal i fod yn 'eithriadol o wael'. Ychydig o wybodaeth a gafwyd am y gronfa yn adolygiad o wariant y Canghellor a gyhoeddwyd ar 25 Tachwedd, a ddywedai y byddai manylion pellach yn cael eu nodi mewn fframwaith buddsoddi ar gyfer y DU gyfan a gyhoeddir y gwanwyn nesaf. Mae rôl bwysig gan Lywodraeth y DU i sicrhau bod Llywodraeth Cymru a rhanddeiliaid yng Nghymru yn cael digon o adnoddau drwy'r gronfa, ac mae'n rhaid i Lywodraeth y DU ymgysylltu â Llywodraeth Cymru a Llywodraethau datganoledig eraill ar y mater hwn ar frys. Gyda'r sylwadau hynny, edrychaf ymlaen at glywed cyfraniadau gan eraill i'r ddadl hon. Diolch.