English: Thank you, Minister, for the statement. I don't want to be drawn into some debate as to which side of the border pays more or pays less; the question I want answered in this Chamber is: what side of the border has the fairest system and the system that is operated most effectively? Then the cost is unimportant, as long as people feel they're being fairly treated within the regime that exists. We've heard that business rates are a key issue for businesses. It's one of the biggest costs that they face, and it's a key factor in the viability of these businesses. So, having a system that's as fair as possible is crucial. As the Minister said, we want to create a situation where it's fairer, greener and Wales is stronger as a result of the system that we put in place. So, there is an important role in regenerating the high street in terms of this debate, as well as, of course, tackling climate change and reducing carbon emissions. The one frustration I have, of course, is, as has already been expressed, that we've been discussing this issue for many years. I remember Mark Drakeford, when he was finance Minister, discussing the need to reform, and I very much hope, and I do take this statement at face value, that this is a statement of intent to move properly towards reform and to introduce the changes that many of us want to see. The one note of disappointment in all of this is that, whilst there is clarity now that there will be reforms to non-domestic rates completed within four years - that's what I understand from the statement - there is talk of continuing to look at land value tax. Now, ideally I would have liked to see a more radical change happening over the next four years, and the introduction, or certainly going further towards the introduction, of a land value tax. So, I want to hear from the Minister what the timetable is in that regard. You talk of looking into that tax, doing more research and so on and so forth, but will there be a proposal on the table by the end of the four years, although it may not have been introduced, in terms of the broader reforms that many of us want to see? The role of local government, as you recognised in your statement, is crucial; the capacity is the issue, of course. Are you confident that they have the capacity to play a full role in the co-production of these new proposals, but also when it comes to implementing or administrating any new requirements? We complain that many bodies funded by the Welsh Government are given lots of new duties and responsibilities but aren't always funded to deliver those in full. So, I would like an assurance that, if there are any additional requirements on local authorities, that the resource will be available. The tribunal and the Valuation Office Agency, you mention them operating in a way that is more appropriate to Wales - that's great - and I would say that the Welsh Revenue Authority is a perfect example of the kind of culture we want to encourage. Unlike HMRC, which deals with problems once the problem arises, the whole culture and focus of the Welsh Revenue Authority ensures that the problems don't arise in the first instance. Now, I agree that we need more frequent revaluation, a more dynamic system that's better able to respond to and reflect changes in circumstances. You mentioned reforming the appeal process by 2023, and that's crucial of course, because one would anticipate that there would be a great deal of work that needed to be done by the time that revaluation has happened. But can you also give us an assurance that there will be sufficient capacity to deal with these appeals in a timely and transparent manner?
Welsh: Diolch, Gweinidog, am y datganiad. Dwi ddim eisiau cael fy nhynnu mewn i ryw ddadl ynglŷn â pha ochr i'r ffin sy'n talu'n fwyaf neu'n talu'n lleiaf; y cwestiwn dwi eisiau ei ateb yn y Siambr yma yw: pa ochr o'r ffin sydd â'r gyfundrefn decaf, a'r gyfundrefn sydd yn cael ei gweithredu'n fwyaf effeithiol? A doed a ddelo wedyn beth yw'r gost, cyhyd â bod pobl yn teimlo eu bod nhw'n cael eu trin yn deg o fewn y gyfundrefn fydd neu sydd ohoni. Nawr, rwy'n cytuno, rŷn ni wedi clywed bod ardrethi busnes yn fater gwbl allweddol i fusnesau, onid yw e? Mae'n un o'r costau mwyaf maen nhw'n ei wynebu, ac mae'n ffactor allweddol yn hyfywedd y busnesau yma. Felly, mae cael system sydd mor deg â phosibl yn allweddol. Fel dywedodd y Gweinidog, rŷn ni eisiau creu sefyllfa lle mae'n decach, mae'n wyrddach, ac mae Cymru'n gryfach yn sgil y gyfundrefn yma. Felly, mae yna rôl bwysig o ran adfywio'r stryd fawr yn y drafodaeth sydd o'n blaenau ni, yn ogystal, wrth gwrs, â helpu mynd i'r afael â'r newid yn yr hinsawdd a gyrru lawr allyriadau carbon. Yr un rhwystredigaeth sydd gen i, wrth gwrs, yw, fel sydd wedi cael ei fynegi, rŷn ni wedi bod yn trafod y mater yma ers blynyddoedd mawr. Dwi'n cofio Mark Drakeford, pan oedd e'n Weinidog cyllid, yn trafod yr angen i ddiwygio, a dwi yn gobeithio, a dwi yn cymryd y datganiad yma am beth yw e, fod hwn yn ddatganiad o fwriad i symud nawr go iawn i weithredu ac i ddiwygio ac i gyflwyno'r newidiadau mae nifer ohonom ni eisiau eu gweld. Yr un nodyn, efallai, o siom yn hyn oll yw, tra bod yna eglurder nawr y bydd diwygiadau i'r dreth annomestig wedi'u cwblhau a'u gweithredu o fewn pedair blynedd - dyna dwi'n deall o'r datganiad - mae sôn am barhau i archwilio treth gwerth tir. Yn ddelfrydol, mi fyddwn i wedi hoffi gweld newid mwy radical yn digwydd yn y pedair blynedd nesaf - cyflwyno, neu yn sicr mynd llawer bellach tuag at gyflwyno, treth gwerth tir. Felly, dwi eisiau clywed gan y Gweinidog beth yw'r amserlen o safbwynt hynny, te. Rŷch chi'n sôn am archwilio'r dreth yna, gwneud mwy o ymchwil, edrych i mewn i'r peth, ond a fydd yna gynnig ar y bwrdd erbyn diwedd y pedair blynedd, er efallai na fydd e wedi cael ei gyflwyno, ar gyfer y diwygiadau ehangach y mae nifer ohonom ni eisiau eu gweld? Mae rôl llywodraeth leol, fel rydych chi'n cydnabod yn eich datganiad, yn allweddol; y capasiti yw'r cwestiwn, wrth gwrs. Ydych chi'n hyderus bod ganddyn nhw'r capasiti fel ag y mae i chwarae rhan lawn yng nghyd-ddatblygu a chyd-gynhyrchu'r cynigion newydd yma, ond hefyd pan fo'n dod i weithredu neu weinyddu unrhyw ofynion penodol? Rŷn ni'n cwyno bod nifer o gyrff sy'n cael eu hariannu gan Lywodraeth Cymru yn cael llawer mwy o ddyletswyddau a chyfrifoldebau newydd ond ddim wastad yn cael eu hariannu i gyflawni hynny'n llawn. Byddwn i'n hoffi sicrwydd, os oes yna unrhyw ofynion ychwanegol i'r perwyl yna, y bydd yr adnoddau ar gael yn hynny o beth. Asiantaeth y Swyddfa Brisio a'r tribiwnlys, rydych chi'n sôn amdanyn nhw yn gweithredu mewn modd mwy addas i Gymru - grêt - a byddwn i'n dweud bod Awdurdod Cyllid Cymru yn enghraifft berffaith i ni o'r math o ddiwylliant rydyn ni eisiau ei annog. Yn wahanol i HMRC, sy'n delio â phroblemau ar ôl i rywun dramgwyddo, mae holl ddiwylliant a holl ffocws Awdurdod Cyllid Cymru ar, wrth gwrs, sicrhau bod hynny ddim yn digwydd yn y lle cyntaf. Dwi'n cytuno bod angen ailbrisio, neu system revaluation, mwy cyson, mwy deinamig, mwy abl i ymateb i ac adlewyrchu newid mewn amgylchiadau. Gwnaethoch chi sôn am ddiwygio'r broses apêl erbyn Ebrill 2023, ac mae hynny wrth gwrs yn hanfodol, oherwydd byddai rhywun yn rhagweld llawer iawn o waith fyddai angen ei wneud erbyn bod yr ailbrisio yna wedi digwydd. Ond a allwch chi hefyd roi sicrwydd y bydd yna ddigon o gapasiti i ddelio unwaith eto â'r ceisiadau apêl yma mewn modd amserol ac mewn modd tryloyw?