English: I thank Mike Hedges for raising that. Both of these issues are ones that he has raised with me in the past as well. I did explore the first suggestion about adding additional council tax bands, but I'm advised that that couldn't be done properly without a full revaluation exercise of all of our domestic dwellings here in Wales, and that couldn't be achieved before the next Senedd term, so it's not something we could do immediately. And obviously, those changes to council tax bands couldn't really be proposed without some full and substantive consultation with council tax payers, local authorities and others who would be affected. Revaluation exercises are really significant undertakings and they cost tens of millions of pounds, and I understand that they take around three years to complete, using the current methodology. But, that said, we did commission the independent research from the Institute for Fiscal Studies, which was published earlier this year, and that does look at what the impact would be of a council tax revaluation, and it could definitely make a more progressive system. So, we'll be drawing together the findings of the research that we've commissioned for both council tax and, actually, non-domestic rates in the new year, and I think it would then be for the next Government to determine the way forward. But it is a very interesting proposal. And, similarly, the suggestion in terms of increasing - I think what's behind Mike's question is suggesting increasing - the number of nights that a property must be let for and advertised for if it's to be classified as a holiday let would also require legislation as well. So, we're going to find it difficult, I think, to undertake any further action that requires legislation, given the pressure on our legislative timetable across the next few months.
Welsh: Diolch i Mike Hedges am godi hynny. Mae'r ddau fater hyn yn rhai y mae wedi'u codi gyda mi yn y gorffennol hefyd. Archwiliais yr awgrym cyntaf ynghylch ychwanegu bandiau ychwanegol i'r dreth gyngor, ond fe'm cynghorir na ellid gwneud hynny'n iawn heb gynnal ymarfer ailbrisio llawn ar ein holl anheddau domestig yma yng Nghymru, ac ni ellid cyflawni hynny cyn tymor nesaf y Senedd, felly nid yw'n rhywbeth y gallem ei wneud ar unwaith. Ac yn amlwg, ni ellid cynnig y newidiadau hynny i fandiau'r dreth gyngor heb ymgynghoriad llawn a sylweddol â thalwyr y dreth gyngor, awdurdodau lleol ac eraill a fyddai'n cael eu heffeithio. Mae ymarferion ailbrisio'n galw am waith sylweddol iawn ac maent yn costio degau o filiynau o bunnoedd, a deallaf eu bod yn cymryd oddeutu tair blynedd i'w cwblhau, gan ddefnyddio'r fethodoleg gyfredol. Ond wedi dweud hynny, gwnaethom gomisiynu'r ymchwil annibynnol gan y Sefydliad Astudiaethau Cyllid a gyhoeddwyd yn gynharach eleni, ac mae honno'n edrych ar beth fyddai effaith ailbrisio'r dreth gyngor, ac yn sicr, gallai sicrhau system fwy blaengar. Felly, byddwn yn edrych ar ganfyddiadau'r ymchwil a gomisiynwyd gennym ar gyfer y dreth gyngor ac ardrethi annomestig gyda'i gilydd yn y flwyddyn newydd, a chredaf mai mater i'r Llywodraeth nesaf fyddai penderfynu ar y ffordd ymlaen. Ond mae'n gynnig diddorol iawn. Ac yn yr un modd, byddai'r awgrym am gynyddu - credaf mai awgrym am gynyddu sydd y tu ôl i gwestiwn Mike - nifer y nosweithiau y mae'n rhaid gosod eiddo a'i hysbysebu os yw'n mynd i gael ei ddosbarthu'n eiddo gwyliau ar osod yn galw am ddeddfwriaeth hefyd. Felly, credaf y bydd yn anodd inni gymryd unrhyw gamau pellach sy'n galw am ddeddfwriaeth, o ystyried y pwysau ar ein hamserlen ddeddfwriaethol dros yr ychydig fisoedd nesaf.