English: Well, Llywydd, I thank Joyce Watson for that and entirely agree with her. It's unfathomable to me as to why the UK Government has decided that this is the right moment to add additional costs on to essential safety equipment. We are providing PPE on an industrial scale in the Welsh NHS and social care system: 440 million items of PPE already this year, of which 220 million have been provided to social care providers. It will cost, in the Welsh system alone, an extra £20 million, which is money now we don't have to provide services for cancer patients and cardiac patients or the other things that Members on the Conservative benches have been asking me about this afternoon. That money will now be handed back to the Treasury as a result of this decision. But Joyce Watson is very right to point to the impact on small businesses and charities here in Wales, organisations that are really struggling during the pandemic, whose business model has been very badly affected by it, who are trying to do the right thing, who are spending money on PPE for their staff and sometimes for customers. Now they will be paying VAT. Andrew R.T. Davies suggested to me they'll just get it back. Well, small businesses that are not VAT registered won't get it back at all. Charities that are VAT exempt will not get it back at all. So, I'm glad to see him defend it. I'm glad to see that he thinks it's a good idea that a safety tax should be introduced here in Wales. It tells us a lot about the priorities of people on those benches, that they're willing to pontificate when they think it suits them and then, when something as ridiculous as this happens, they're prepared to defend it as well.
Welsh: Wel, Llywydd, diolchaf i Joyce Watson am hynna ac rwy'n cytuno yn llwyr â hi. Nid wyf i'n gallu amgyffred pam mae Llywodraeth y DU wedi penderfynu mai dyma'r adeg iawn i ychwanegu costau ychwanegol at gyfarpar diogelu hanfodol. Rydym ni'n darparu cyfarpar diogelu personol ar raddfa ddiwydiannol yn y GIG a'r system gofal cymdeithasol yng Nghymru: 440 miliwn o eitemau o gyfarpar diogelu personol eisoes eleni, a darparwyd 220 miliwn ohonyn nhw i ddarparwyr gofal cymdeithasol. Bydd yn costio, yn system Cymru yn unig, £20 miliwn yn ychwanegol, sy'n arian nad yw gennym ni nawr i ddarparu gwasanaethau i gleifion canser a chleifion cardiaidd na'r pethau eraill y mae Aelodau ar feinciau'r Ceidwadwyr wedi bod yn fy holi amdanyn nhw y prynhawn yma. Bydd yr arian hwnnw yn cael ei ddychwelyd i'r Trysorlys bellach, o ganlyniad i'r penderfyniad hwn. Ond mae Joyce Watson yn llygad ei lle i dynnu sylw at yr effaith ar fusnesau bach ac elusennau yma yng Nghymru, sefydliadau sy'n ei chael hi'n anodd iawn yn ystod y pandemig, y mae eu model busnes wedi ei effeithio yn wael iawn ganddo, sy'n ceisio gwneud y peth iawn, sy'n gwario arian ar gyfarpar diogelu personol i'w staff ac weithiau i gwsmeriaid. Byddan nhw'n talu TAW nawr. Awgrymodd Andrew R.T. Davies wrthyf y byddan nhw'n ei gael yn ôl. Wel, ni fydd busnesau bach nad ydyn nhw wedi'u cofrestru ar gyfer TAW yn ei gael yn ôl o gwbl. Ni fydd elusennau sydd wedi'u heithrio rhag TAW yn ei gael yn ôl o gwbl. Felly, rwy'n falch o'i weld yn ei amddiffyn. Rwy'n falch o weld ei fod yn credu ei fod yn syniad da y dylid cyflwyno treth diogelwch yma yng Nghymru. Mae'n dweud llawer wrthym ni am flaenoriaethau pobl ar y meinciau yna, eu bod nhw'n barod i bregethu pan fyddan nhw'n credu ei fod o fantais iddyn nhw ac yna, pan fydd rhywbeth mor hurt â hyn yn digwydd, maen nhw'n barod i amddiffyn hynny hefyd.