English: Diolch, Llywydd, and I promise to shortly yield the floor to others as I had the lead amendments on the first two groups. I adjusted my previous set of amendments in light of what we heard at the committee stage and a number of other amendments that I pursued them I'm not pursuing here. However, this amendment is in the same form that I put to committee, and I think it's a key amendment of principle. It received two votes in committee, three against and two abstentions. So, I thought it was something worth putting to the Siambr as a whole. We have had arguments from the Cabinet Secretary in respect of this, and I think there are a couple of sort of key issues that are important. There is certainty for taxpayers. We all agree that is something that is attractive and we should have to the maximum possible extent. The committee was, I think, pleased that the Cabinet Secretary, if I recall correctly, made an undertaking at Stage 2 that, by October, he was going to publish formally what the rates would be when land transaction tax commenced next April, next year. His intention throughout, as he has communicated, I understand, is to have those rates continue on the same basis that SDLT has been applied on a UK basis, although, of course, it is possible that the Chancellor at the UK level might change those rates in some respect between now and then. It's good that we will have certainty, at least from October, and that I do appreciate. It's also right that the rates, when they do come, and changes to those rates will go through a positive resolution procedure. Again, that does give a level of protection in terms of input from Members on whatever view the Government takes as to what those tax rates should be. However, such a resolution will not be susceptible to an amendment; it is coming from a Minister, it is his view, and it is either accept or reject, and not a full, legislative primary instrument of this Assembly. So, I think those are the points of argument there, but I think there is a greater argument, and that is one of principle. This is the first tax in modern times that is being devolved to this Assembly to administer, to levy, on behalf of the people of Wales, and it seems to me - and, I would have thought, perhaps to a wider number of Members - that it would be right for us, as the legislators elected by the people of Wales, to determine what rates of tax they should pay, particularly in this very significant moment and, for some in this Siambr, a very important achievement, in terms of that moment, to be levying that tax as an elected Assembly. Yet it is proposed instead that we will not take that decision, those rates will not be on the face of the Bill, and we will leave it to ministerial discretion to determine at a later date what those rates should be, and that we should at most have a secondary process where we can only reject or accept and are not ourselves writing and determining and considering what those rates of tax should be. So, I bring forward amendment 38 to give the Assembly a chance to give its view as a whole, and I look particularly to the Party of Wales, as they style themselves, who abstained at committee stage on this, and for whom this is a matter of great significance that perhaps for some is a key step on the road to an independent Wales, yet, when it comes to it, they will not - unless they do something differently than what I expect - assert the rights of this Assembly to speak for the people of Wales for us as elected legislators to determine tax rates, but will instead allow that to Ministers.
Welsh: Diolch, Llywydd, ac rwy'n addo ildio'r llawr i eraill cyn bo hir fel y gwneuthum gyda'r prif welliannau ar y ddau grŵp cyntaf. Fe wnes i addasu fy nghyfres flaenorol o welliannau yng ngoleuni'r hyn a glywsom yn ystod y cam pwyllgor a nifer o welliannau eraill yr euthum ar eu trywydd bryd hynny nad ydw i'n mynd ar eu trywydd yma. Fodd bynnag, mae'r gwelliant hwn yn yr un ffurf ag a roddais i'r pwyllgor, ac rwy'n credu ei fod yn newid allweddol o egwyddor. Derbyniodd ddwy bleidlais yn y pwyllgor, tri yn erbyn a dau ymataliad. Felly, rwy'n meddwl ei fod yn rhywbeth gwerth ei roi i'r Siambr yn ei gyfanrwydd. Rydym wedi cael dadleuon gan Ysgrifennydd y Cabinet mewn perthynas â hyn, ac rwy'n meddwl bod cwpl o faterion allweddol sy'n bwysig. Mae sicrwydd i drethdalwyr. Rydym i gyd yn cytuno bod hynny'n rhywbeth sy'n ddeniadol ac y dylem ei gael i'r graddau mwyaf posibl. Roedd y pwyllgor, rwy'n meddwl, yn falch bod Ysgrifennydd y Cabinet, os cofiaf yn iawn, wedi gwneud addewid yng Ngham 2, ei fod, erbyn mis Hydref, yn mynd i gyhoeddi yn ffurfiol beth fyddai'r cyfraddau pan fyddai'r dreth trafodiadau tir yn cychwyn fis Ebrill nesaf, y flwyddyn nesaf . Ei fwriad drwyddi draw, fel y mae wedi cyfleu, rwy'n deall, yw cael y cyfraddau hynny yn parhau ar yr un sail ag y mae treth dir y dreth stamp wedi cael ei chymhwyso ar sail y DU, er, wrth gwrs, mae'n bosibl y gallai'r Canghellor ar lefel y DU newid y cyfraddau hynny i raddau rhwng nawr a phryd hynny. Mae'n dda y bydd gennym sicrwydd, o leiaf o fis Hydref, ac rwy'n gwerthfawrogi hynny. Mae'n iawn hefyd bod y cyfraddau, pan fyddant yn dod, a newidiadau i'r cyfraddau hynny yn mynd drwy weithdrefn penderfyniad cadarnhaol. Unwaith eto, mae hynny'n rhoi lefel o ddiogelwch o ran mewnbwn gan Aelodau ar ba bynnag safbwynt a gymer y Llywodraeth ynghylch yr hyn y dylai'r cyfraddau treth hynny fod. Fodd bynnag, ni fydd penderfyniad o'r fath yn agored i ddiwygiad; mae'n dod gan Weinidog, dyna ei farn ef, ac mae naill ai'n cael ei dderbyn neu ei wrthod, ac nid yn offeryn sylfaenol llawn, deddfwriaethol y Cynulliad hwn. Felly, rwy'n meddwl mai dyna bwyntiau'r ddadl yno, ond rwy'n meddwl bod gwell dadl, ac un o egwyddor yw honno. Dyma'r dreth gyntaf yn y cyfnod modern sy'n cael ei datganoli i'r Cynulliad hwn i'w gweinyddu, i godi, ar ran pobl Cymru, ac mae'n ymddangos i mi - ac, mi dybiwn i, efallai i nifer ehangach o Aelodau - y byddai'n iawn i ni, fel y deddfwyr a etholwyd gan bobl Cymru, i benderfynu pa gyfraddau treth y dylent eu talu, yn enwedig ar yr adeg arwyddocaol iawn hwn ac, i rai yn y Siambr hon, yn gyflawniad pwysig iawn, o ran yr adeg honno, i fod yn codi'r dreth honno fel Cynulliad etholedig. Eto, cynigir yn lle hynny na fyddwn yn cymryd y penderfyniad hwnnw, na fydd y cyfraddau hynny ar wyneb y Bil, a byddwn yn ei adael i ddisgresiwn gweinidogol i'w benderfynu yn ddiweddarach yr hyn y dylai'r cyfraddau hynny fod, ac y dylem ar y gorau gael proses eilaidd lle na allwn ond gwrthod neu dderbyn ac nid ydym ein hunain yn ysgrifennu a phenderfynu ac ystyried beth y dylai'r cyfraddau treth hynny fod. Felly, rwy'n cyflwyno gwelliant 38 er mwyn rhoi cyfle i'r Cynulliad i roi ei farn yn ei gyfanrwydd, ac rwy'n edrych yn benodol at Blaid Cymru, fel y maent yn galw eu hunain, a ataliodd ar y cam pwyllgor ar hyn, ac y mae hwn yn fater o bwys mawr iddynt ac efallai i rai yn gam allweddol ar y ffordd i Gymru annibynnol, ac eto, pan ddaw i'r pen, ni fyddant - oni bai eu bod yn gwneud rhywbeth yn wahanol na'r hyn yr wyf yn disgwyl - yn mynnu hawliau'r Cynulliad hwn i siarad dros bobl Cymru i ni fel deddfwyr etholedig i bennu cyfraddau treth, ond yn hytrach bydd yn caniatáu hynny i Weinidogion.