English: I was pleased to see the Member at our tax conference, which took place last week. I hope that he enjoyed it as much as I did. I think one of the really interesting sessions was with representatives from Scotland and Northern Ireland, where they considered the different risks and opportunities of the different fiscal frameworks that we have. The devolution of the thresholds would allow us to have more policy flexibility, and it would enable us to determine our own approach to Welsh rates of income tax in a different way, recognising income distribution in Wales and the importance of a more progressive system, where those who are able to afford it pay more tax. However, it would be difficult to devolve the thresholds without devolving the whole of the tax base. I think that that would then, potentially, increase greatly our exposure to risk via revenues and the associated block grant adjustment. I think that we need to be very careful that we have the capacity and the flexibility to manage those kinds of risks. We only have to look at the experience in Scotland to see that the exposure to the whole of the tax base can really lead to some budgetary issues. Remember that black hole that we talked about a few years ago when the reconciliation was taking place in terms of the projected tax take and what actually was received? So, there are potential risks. It is true though to say that our tax base does differ from England's. We do have that higher proportion of basic rate taxpayers. Pay is also lower here in Wales. For full-time employees, the median weekly pay in April 2022 was 94 per cent of the UK average. I think that we'd need to consider all of those factors in relation to the suggestion to devolve the thresholds, because there would be considerable risks that come alongside that. Also, as I said at the tax conference, devolution of Welsh rates of income tax itself is a fairly new thing. We've only been collecting it for a couple of years. I think that letting it bed in whilst also exploring what the future looks like would be the sensible way forward, and there's a role for the commission to look at that.
Welsh: Roeddwn yn falch o weld yr Aelod yn ein cynhadledd drethi, a gynhaliwyd yr wythnos diwethaf. Rwy'n gobeithio iddo ei mwynhau gymaint ag y gwnes i. Roedd un o'r sesiynau a gynhaliwyd gyda chynrychiolwyr o'r Alban a Gogledd Iwerddon yn ddiddorol iawn, lle roeddent yn ystyried gwahanol risgiau a chyfleoedd y gwahanol fframweithiau cyllidol sydd gennym. Byddai datganoli'r trothwyon yn ein galluogi i gael mwy o hyblygrwydd o ran polisïau, a byddai'n ein galluogi i bennu ein dull ein hunain o ymdrin â chyfraddau treth incwm Cymreig mewn ffordd wahanol, gan gydnabod dosbarthiad incwm yng Nghymru a phwysigrwydd system fwy blaengar, lle mae'r rhai sy'n gallu fforddio talu mwy o dreth yn gwneud hynny. Fodd bynnag, byddai'n anodd datganoli'r trothwyon heb ddatganoli'r sylfaen dreth gyfan. Rwy'n credu y byddai hynny wedyn, o bosibl, yn ein gwneud yn llawer mwy agored i risg drwy refeniw a'r addasiad cysylltiedig i'r grant bloc. Rwy'n credu bod angen inni fod yn ofalus iawn fod gennym y capasiti a'r hyblygrwydd i reoli'r mathau hynny o risgiau. Nid oes ond rhaid inni edrych ar y profiad yn yr Alban i weld y gall bod yn agored i'r sylfaen dreth gyfan arwain at rai problemau cyllidebol mewn gwirionedd. Cofiwch am y twll du y buom yn sôn amdano ychydig flynyddoedd yn ôl pan oedd y cysoni'n digwydd mewn perthynas â'r derbyniadau treth rhagamcanol a beth a dderbyniwyd mewn gwirionedd? Felly, mae yna risgiau posibl. Wedi dweud hynny, mae'n wir fod ein sylfaen dreth yn wahanol i un Lloegr. Mae gennym gyfran uwch o drethdalwyr y gyfradd sylfaenol. Mae cyflogau'n is yma yng Nghymru hefyd. Ar gyfer gweithwyr amser llawn, y cyflog wythnosol canolrifol ym mis Ebrill 2022 oedd 94 y cant o gyfartaledd y DU. Rwy'n credu y byddai angen inni ystyried yr holl ffactorau hynny mewn perthynas â'r awgrym i ddatganoli'r trothwyon, oherwydd byddai cryn risgiau yn dod ochr yn ochr â hynny. Hefyd, fel y dywedais yn y gynhadledd drethi, mae datganoli cyfraddau treth incwm Cymreig yn beth eithaf newydd. Nid ydym ond wedi bod yn ei chasglu ers blwyddyn neu ddwy. Rwy'n credu y byddai'n synhwyrol inni adael iddo ymwreiddio wrth inni archwilio sut fyddai pethau yn y dyfodol, ac mae edrych ar hynny yn rhan o rôl y comisiwn.