English: Diolch, Llywydd. Can I thank the Member for opening the debate, although I think that today's debate shouldn't really be about which part of the UK has the highest or the lowest business rates level? I think, and you acknowledge, that it needs to be a wider, more sophisticated discussion, really, around whether in the first place, in my view, the business rates system itself is the best approach, and whether there's a fairer and a more effective way of doing it. Our amendment hints that we have a particular view on that. But it really is an important issue, rightly raised, because business rates are one of the biggest costs for business in Wales. It's regularly listed as one of the heaviest burdens that many of our businesses face. But of course it's also, at the same time, an important stream of income for local authorities, as was acknowledged. So, there is a balancing act to be performed here and we have to ensure that the system we use is both fair and progressive, but also collects the necessary revenue that is so important to public finances. I'm particularly mindful here, of course, of the interests of small and medium-sized businesses within this whole equation. We all know that there are various relief schemes that have been touched upon, and much has been done to provide support to those businesses who have struggled because of various impacts from Brexit, the pandemic, and now, recently, the inflationary crisis. But we also know that not everybody has had access to the support that they felt that they needed, and many of us will have dealt with casework in our regions and constituencies where there were people falling through those cracks. And regardless of whether they were supported or not, many businesses now, as we know, find themselves torn between having to grapple with the additional costs, and do you increase your prices or do you try and remain competitive, and it's a gargantuan challenge for many of our businesses. So, not only does increasing inflation, the energy costs, staff shortages, debt repayments for many businesses, not only does all that have an economic cost, but there's also a human cost as well, isn't there, in terms of the stress and strain for those individuals trying to make ends meet. But all told, the picture doesn't look very sustainable as things stand. So, we should have a tax policy that not only is fair, but that also incentivises entrepreneurs here in Wales in the right ways. We know as well that business rates are largely seen as unfair and regressive, and the Minister, in fairness, has said previously that she wants to move towards creating a fairer Wales and is committed to exploring a land value tax, with various pieces of work being done around that. So, it would be good in your response, Minister, to this debate today to explain where you are now on much of this work, and maybe you could update us on timescales and, hopefully, reiterate your commitment to exploring and developing options around the land value tax. We've seen research, of course, from Bangor University showing that a land value tax can be a more equitable system, and as the reforms you previously outlined are proposed to happen over, I think, a four-year period, if I recall, then I hope there will be regular opportunities for us here to scrutinise progress, to make sure that the voice of businesses, local authorities and others, of course, are central to that whole process. For me, land value tax does offer fairness and efficiency. It's pretty straightforward to collect, I'd imagine; it's very hard to avoid paying land value tax - you can't hide it offshore as you can for other things very often. It can act as a strong disincentive to property speculation, because landowners who accumulate prime land for that purpose would clearly face a bigger bill. And that, in turn, I'd hope would help smooth out cycles of boom and bust, potentially making property more affordable to young people. In addition, a land value tax could encourage development, because people would have an incentive to put idle and under-used land to more productive use. While most taxes tend to discourage investment or interfere in markets, land value taxes don't distort economic activity; rather, they help increase long-term stability and growth - and heaven knows, we need a bit of that these days - by fostering more productive use of capital. And, of course, critically, it helps Government finances by bringing in revenue efficiently and quickly. The assessment by Bangor University concluded that land values in Wales provide a large enough tax base to ensure that a land value tax could raise revenues equivalent to those raised by the current local tax regime in Wales. But, of course, there is a lot of work to be done. There are a number of questions and a number of challenges that need to be overcome, and many have been referred to earlier. But, of course, we're not proposing to rush headlong into this, but, done properly, I believe it would be a fairer and more equitable system. It's one that's gained political salience in the UK in recent years, with commitments from Labour, from the Liberal Democrats, Greens, Plaid Cymru here proposing this in our amendment. More than 30 countries have adopted various types of land value tax, including Australia, New Zealand, Kenya, Taiwan, Singapore, Denmark, some US states as well. So, in proposing the Plaid Cymru amendment today, I'm asking Members of the Senedd to support a clear statement that Wales wants to be next.
Welsh: Diolch, Lywydd. A gaf fi ddiolch i'r Aelod am agor y ddadl, er fy mod yn credu na ddylai dadl heddiw fod ynglŷn â pha ran o'r DU sydd â'r lefel ardrethi busnes uchaf neu isaf? Rwy'n credu, ac rydych chi'n cydnabod, fod angen iddi fod yn drafodaeth ehangach, fwy soffistigedig ynghylch, yn y lle cyntaf, ai'r system ardrethi busnes ei hun yw'r dull gorau, ac a oes ffordd decach a mwy effeithiol o'i wneud. Mae ein gwelliant yn awgrymu bod gennym farn benodol ar hynny. Ond mae'n fater gwirioneddol bwysig, sydd wedi'i godi'n gwbl briodol, gan mai ardrethi busnes yw un o'r costau mwyaf i fusnesau yng Nghymru. Cânt eu crybwyll yn rheolaidd fel un o'r beichiau trymaf y mae llawer o'n busnesau'n eu hwynebu. Ond wrth gwrs, maent hefyd, ar yr un pryd, yn ffrwd incwm bwysig i awdurdodau lleol, fel sydd wedi'i gydnabod. Felly, mae angen taro cydbwysedd yn hyn o beth ac mae'n rhaid inni sicrhau bod y system a ddefnyddiwn yn deg ac yn flaengar, ond hefyd yn casglu'r refeniw angenrheidiol sydd mor bwysig i gyllid cyhoeddus. Rwy'n arbennig o ymwybodol yma, wrth gwrs, o fuddiannau busnesau bach a chanolig eu maint o fewn yr hafaliad cyfan. Gŵyr pob un ohonom fod amryw gynlluniau rhyddhad wedi eu crybwyll, a gwnaed llawer i ddarparu cymorth i'r busnesau sydd wedi'i chael hi'n anodd oherwydd effeithiau amrywiol Brexit, y pandemig, a bellach, yn ddiweddar, yr argyfwng chwyddiant. Ond gwyddom hefyd nad yw pawb wedi cael mynediad at y cymorth y teimlent fod ei angen arnynt, a bydd llawer ohonom wedi ymdrin â gwaith achos yn ein rhanbarthau a'n hetholaethau lle roedd pobl yn cwympo drwy'r bylchau hynny. Ac ni waeth a gawsant gymorth ai peidio, mae llawer o fusnesau bellach, fel y gwyddom, yn gorfod dewis rhwng gorfod ymdopi â chostau ychwanegol, ac a ydych yn cynyddu eich prisiau neu'n ceisio parhau i fod yn gystadleuol, ac mae'n her aruthrol i lawer o'n busnesau. Felly, nid yn unig fod chwyddiant cynyddol, y costau ynni, prinder staff, ad-daliadau dyledion i lawer o fusnesau, nid yn unig fod cost economaidd ynghlwm wrth hynny i gyd, ond mae cost ddynol hefyd, onid oes, yn sgil y straen a'r pwysau ar yr unigolion sy'n ceisio cael deupen llinyn ynghyd. Ond rhwng popeth, nid yw'r darlun yn edrych yn gynaliadwy iawn fel y saif pethau. Felly, dylem gael polisi treth sydd nid yn unig yn deg, ond sydd hefyd yn cymell entrepreneuriaid yma yng Nghymru yn y ffyrdd cywir. Gwyddom hefyd fod ardrethi busnes yn cael eu hystyried yn annheg ac yn atchweliadol i raddau helaeth, ac mae'r Gweinidog, a bod yn deg, wedi dweud o'r blaen ei bod am symud tuag at greu Cymru decach a'i bod wedi ymrwymo i archwilio treth gwerth tir, gyda gwaith amrywiol yn mynd rhagddo ar hynny. Felly, byddai'n dda, yn eich ymateb i'r ddadl hon heddiw, Weinidog, pe baech yn egluro ble rydych chi arni ar hyn o bryd gyda llawer o'r gwaith hwn, ac efallai y gallech roi'r wybodaeth ddiweddaraf i ni am amserlenni ac ailadrodd eich ymrwymiad, gobeithio, i archwilio a datblygu opsiynau ynghylch y dreth gwerth tir. Rydym wedi gweld ymchwil, wrth gwrs, gan Brifysgol Bangor sy'n dangos y gall treth gwerth tir fod yn system decach, a chan fod y diwygiadau arfaethedig a nodwyd gennych yn flaenorol i fod i ddigwydd dros gyfnod o bedair blynedd, os cofiaf yn iawn, rwy'n gobeithio y bydd cyfleoedd rheolaidd inni graffu ar gynnydd yn y lle hwn, i sicrhau bod llais busnesau, awdurdodau lleol ac eraill, wrth gwrs, yn ganolog i'r holl broses honno. I mi, mae treth gwerth tir yn cynnig tegwch ac effeithlonrwydd. Mae'n eithaf syml i'w chasglu, byddwn yn dychmygu; mae'n anodd iawn osgoi talu treth gwerth tir - ni allwch ei chuddio mewn cyfrifon alltraeth fel y gallwch gyda phethau eraill yn aml iawn. Gall fod yn ddatgymhelliad cryf i hap-berchnogaeth, oherwydd yn amlwg, byddai tirfeddianwyr sy'n crynhoi tir o ansawdd uchel at y diben hwnnw'n wynebu bil mwy. Ac rwy'n gobeithio, wedyn, y byddai hynny'n helpu i wastatáu'r cylchoedd o ffyniant a methiant, gan wneud eiddo, o bosibl, yn fwy fforddiadwy i bobl ifanc. Yn ogystal, gallai treth gwerth tir annog datblygu, gan y byddai gan bobl gymhelliant i ddefnyddio tir segur a thir nad yw'n cael ei ddefnyddio'n ddigonol at ddefnydd mwy cynhyrchiol. Er bod y rhan fwyaf o drethi'n dueddol o annog pobl i beidio â buddsoddi, neu'n ymyrryd mewn marchnadoedd, nid yw trethi gwerth tir yn ystumio gweithgarwch economaidd; yn hytrach, maent yn helpu i gynyddu sefydlogrwydd a thwf hirdymor - dyn a ŵyr, mae angen ychydig o hynny arnom y dyddiau hyn - drwy feithrin defnydd mwy cynhyrchiol o gyfalaf. Ac wrth gwrs, yn hollbwysig, mae'n helpu cyllid y Llywodraeth drwy ddod â refeniw i mewn yn effeithlon ac yn gyflym. Daeth asesiad Prifysgol Bangor i'r casgliad fod gwerth tir yng Nghymru yn darparu sylfaen drethu ddigon mawr i sicrhau y gallai treth gwerth tir godi refeniw sy'n cyfateb i'r hynny a godir gan y drefn dreth leol bresennol yng Nghymru. Ond wrth gwrs, mae llawer o waith i'w wneud. Mae nifer o gwestiynau a nifer o heriau y mae angen mynd i'r afael â hwy, a chyfeiriwyd at lawer ohonynt yn gynharach. Ond wrth gwrs, nid ydym yn argymell rhuthro i mewn i hyn, ond o'i wneud yn iawn, rwy'n credu y byddai'n system decach a mwy cyfartal. Mae'n un sydd wedi dod i amlygrwydd gwleidyddol yn y DU dros y blynyddoedd diwethaf, gydag ymrwymiadau gan Lafur, gan y Democratiaid Rhyddfrydol, y Gwyrddion, Plaid Cymru yma yn cynnig hyn yn ein gwelliant. Mae mwy na 30 o wledydd wedi mabwysiadu gwahanol fathau o dreth gwerth tir, gan gynnwys Awstralia, Seland Newydd, Kenya, Taiwan, Singapore, Denmarc, a rhai o daleithiau'r UDA hefyd. Felly, wrth gynnig gwelliant Plaid Cymru heddiw, gofynnaf i Aelodau'r Senedd gefnogi datganiad clir fod Cymru'n dymuno bod nesaf.