techiaith/cofnodycynulliad_en-cy huggingface dataset:
English: I thank you for taking the intervention. You're just doing this mixing up again. We could have all that investment, the Tory Government could be very generous and give us all this money that they're promising, but we wouldn't have to lose the tax take from the advantages that you've described, that I want to see as well as you - I've represented this area since 1995, so I want to see that investment. What I don't want to see is the leeching of the taxes that belong in this country, and the advantage is only, as it was described, to the very top tier of those people who will probably move that money on again.
Welsh: Diolch am dderbyn yr ymyriad. Rydych yn cymysgu pethau eto. Gallem gael yr holl fuddsoddiad hwnnw, gallai'r Llywodraeth Dorïaidd fod yn hael iawn a rhoi'r holl arian y maent yn ei addo i ni, ond ni fyddai'n rhaid inni golli'r derbyniadau treth o'r manteision rydych wedi'u disgrifio, ac rwyf i am eu gweld, fel chithau - rwyf wedi cynrychioli'r ardal hon ers 1995, felly rwyf am weld y buddsoddiad hwnnw. Yr hyn nad wyf am ei weld yw colli'r trethi sy'n perthyn i'r wlad hon, ac mae'r fantais, fel y'i disgrifiwyd, i haen uchaf un y bobl a fydd, yn ôl pob tebyg, yn symud yr arian hwnnw yn ei flaen eto.
English: Minister, thank you for giving way, because there's a danger that this debate can get polarised into you're either pro free ports entirely or against them entirely. But, actually, the pragmatic approach of working with the deck of cards that we are dealt and dealing with that in a pragmatic way, Government to Government and so on, is right, it's the right way to go, but we really have to guard against an idea that everybody becomes a beneficiary here. Because the worst thing for me in that big Bridgend manufacturing belt that you've talked about is that we actually see some of that sucked away into a free-port area and actually losing jobs from walk-to-work areas, part of the foundational economy, jobs in the Valleys and so on. So, if this is going to work, the Welsh Government need to be right in there, actually, and saying to the UK Government, 'The way this will work, to keep jobs in areas, will be this way and not just a free-for-all.'
Welsh: Weinidog, diolch am ildio, gan fod perygl y gall y ddadl hon droi'n un begynol fel bod rhywun yn gyfan gwbl o blaid neu'n gyfan gwbl yn erbyn porthladdoedd rhydd. Ond mewn gwirionedd, mae'r dull pragmatig o weithio gyda'r dec o gardiau sy'n cael ei ddelio i ni a gwneud hynny mewn ffordd bragmatig, rhwng un Llywodraeth a'r llall ac ati, yn iawn, dyma'r ffordd iawn i fynd, ond mae'n rhaid inni warchod yn erbyn y syniad fod pawb yn elwa yma. Oherwydd y peth gwaethaf i mi yn y rhanbarth gweithgynhyrchu mawr rydych wedi sôn amdano ym Mhen-y-bont ar Ogwr yw ein bod wedi gweld rhywfaint o hynny'n cael ei sugno ymaith i ardal porthladd rhydd a cholli swyddi o ardaloedd lle gellir cerdded i'r gwaith, rhan o'r economi sylfaenol, swyddi yn y Cymoedd ac ati. Felly, os yw hyn yn mynd i weithio, mae angen i Lywodraeth Cymru fynd ati'n weithredol i ddweud wrth Lywodraeth y DU, 'Y ffordd y bydd hyn yn gweithio, er mwyn cadw swyddi mewn ardaloedd, yw fel hyn, ac nid rhyddid i bawb wneud fel y myn.'
English: Is that an intervention, Deputy Presiding Officer? [ Laughter.]
Welsh: Ai ymyriad yw hwnnw, Ddirprwy Lywydd? [ Chwerthin.]
English: Thank you very much. In addition to this, analysis conducted by the Centre for Economics and Business Research indicates that Anglesey free port could bring up to 13,000 jobs to north Wales over a 15-year period. It could also increase GDP across the UK by a significant amount by 2030. Along with this, Stena Line, as already mentioned, states that free-port status would simplify the passing of lorries through the port there as well. The final point of my contribution today, with which I'd like to finish, Dirprwy Lywydd, is a reminder that the benefits of a free port cannot be underestimated, bringing much-needed jobs and investment into some of the areas of Wales that need to see that growth the most. That's something that Tom Giffard was keen to point out. For the areas of Wales that need that growth the most, free ports will be able to bring it forward [ Interruption.] Sorry?
Welsh: Diolch yn fawr iawn. Yn ogystal â hyn, mae dadansoddiad a gyflawnwyd gan y Ganolfan Economeg ac Ymchwil Busnes yn dangos y gallai porthladd rhydd Ynys Môn ddod â hyd at 13,000 o swyddi i ogledd Cymru dros gyfnod o 15 mlynedd. Gallai hefyd godi cynnyrch domestig gros ar draws y DU erbyn 2030. Hefyd, mae Stena Line, fel y soniwyd eisoes, yn dweud y byddai statws porthladd rhydd yn symleiddio'r gwaith o symud lorïau drwy'r porthladd yno hefyd. Pwynt olaf fy nghyfraniad heddiw yr hoffwn orffen gydag ef, Ddirprwy Lywydd, yw ein hatgoffa na ellir tanbrisio manteision porthladd rhydd i ddod â swyddi a buddsoddiad mawr eu hangen i mewn i rai o ardaloedd Cymru sydd fwyaf o angen gweld y twf hwnnw. Mae hynny'n rhywbeth roedd Tom Giffard yn awyddus i dynnu sylw ato. I ardaloedd Cymru sydd fwyaf o angen y twf hwnnw, bydd porthladdoedd rhydd yn gallu ei gynnig. [ Torri ar draws. ] Mae'n ddrwg gennyf?
English: It's only a brief point, because the differences I've been expressing today are not to do with one of the single bids, it's the disadvantages that case studies have shown over free ports and enterprise zones - that's actually in your amendment. So, you've not acknowledged at all that there are disadvantages or addressed how we avoid them.
Welsh: Pwynt byr yn unig, oherwydd nid yw'r gwahaniaethau y bûm yn eu mynegi heddiw yn ymwneud ag unrhyw un o'r ceisiadau unigol, ond yn hytrach â'r anfanteision y mae astudiaethau achos wedi'u dangos gyda phorthladdoedd rhydd ac ardaloedd menter - mae hynny yn eich gwelliant mewn gwirionedd. Felly, nid ydych wedi cydnabod o gwbl fod yna anfanteision nac wedi mynd i'r afael â sut rydym yn eu hosgoi.
English: I think with every proposal, there are difficult things to deal with, but the opportunities here aren't being acknowledged by the benches on the other side of the Chamber either - the opportunities for jobs being created are not being acknowledged, the new jobs, new business and new innovation are not being acknowledged at the same level or enthusiastically grasped a hold of. The risk, I suppose, is that if we don't do that here in Wales, those jobs will go elsewhere across the United Kingdom or elsewhere outside of the United Kingdom altogether. As expressed eloquently and passionately by Members across the Chamber, and indeed everywhere across Wales, these bids will help to transform our local communities, and I appreciate the Minister's response outlining his role in providing pragmatic support where possible through this. And it's essential, of course, that that support continues, with both UK and Welsh Government working together as well as possible to deliver those free ports for us here in Wales, maximising the opportunities that these bids have to offer. So, I thank all Members and the Minister for responding to today's debate, and I call on all Members to support the Welsh Conservatives' motion unamended. Diolch yn fawr iawn.
Welsh: Gyda phob cynnig, mae pethau anodd i ymdrin â hwy yn fy marn i, ond nid yw'r cyfleoedd yma'n cael eu cydnabod gan y meinciau ar ochr arall i'r Siambr ychwaith - nid yw'r cyfleoedd ar gyfer creu swyddi'n cael eu cydnabod, nid yw'r swyddi newydd, y busnes newydd a'r arloesedd newydd yn cael eu cydnabod ar yr un lefel neu'n cael eu bachu'n frwdfrydig. Os na wnawn ni hynny yma yng Nghymru, rwy'n tybio mai'r risg yw y bydd y swyddi hynny'n mynd i fannau eraill ar draws y Deyrnas Unedig neu rywle arall y tu allan i'r Deyrnas Unedig yn gyfan gwbl. Fel y mynegwyd yn huawdl ac yn angerddol gan Aelodau ar draws y Siambr, ac yn wir ym mhob man ledled Cymru, bydd y ceisiadau hyn yn helpu i drawsnewid ein cymunedau lleol, ac rwy'n gwerthfawrogi ymateb y Gweinidog yn amlinellu ei rôl yn darparu cefnogaeth bragmatig lle bo hynny'n bosibl drwy hyn. Ac mae'n hanfodol, wrth gwrs, fod y gefnogaeth honno'n parhau, gyda Llywodraeth y DU a Llywodraeth Cymru yn cydweithio gystal â phosibl i ddarparu'r porthladdoedd rhydd hynny i ni yma yng Nghymru, gan wneud y gorau o'r cyfleoedd sy'n deillio o'r ceisiadau hyn. Felly, diolch i'r holl Aelodau a'r Gweinidog am ymateb i'r ddadl heddiw, ac rwy'n galw ar bob Aelod i gefnogi cynnig y Ceidwadwyr Cymreig heb ei ddiwygio. Diolch yn fawr iawn.
English: The proposal is to agree the motion without amendment. Does any Member object? [ Objection.] I hear an objection, so I'll defer voting under this item until voting time.
Welsh: Y cwestiwn yw: a ddylid derbyn y cynnig heb ei ddiwygio? A oes unrhyw Aelod yn gwrthwynebu? [ Gwrthwynebiad.] Dwi'n clywed gwrthwynebiad, felly gohiriaf y bleidlais ar y cynnig tan y cyfnod pleidleisio.
English: Item 7 today is the Plaid Cymru debate on income tax devolution, and I call on Adam Price to move the motion.
Welsh: Eitem 7 heddiw yw dadl Plaid Cymru ar ddatganoli treth incwm, a galwaf ar Adam Price i wneud y cynnig.
English: Diolch, Dirprwy Lywydd. Our motion today seeks to ensure that we in Wales have the power to set bands for income tax as well as rates. Now, it sounds like a fairly dry and technical debate, but actually it goes really to some pretty fundamental questions - two fundamental questions that every nation needs to answer through its democratic process. The first is: what should the size of the state be, i.e. what proportion of GDP should be alloted to public expenditure? And the second is how progressive the tax system we use to fund that public expenditure should be. And the question for us in this debate is where those powers should lie. Are we content for those decisions to be made in Westminster, or should we take them for ourselves here in Wales? Now, clearly, as a party that has as its central goal Wales becoming an independent nation, we clearly want those powers here and want those decisions made by the democratically elected representatives of the people of Wales. But, we would argue that progressives who support the principle of Welsh democratic self-government, even in the context of a continuing UK, should support the devolution of income tax bands, and I hope, in the course of my remarks, Dirprwy Lywydd, to outline why.
Welsh: Diolch, Ddirprwy Lywydd. Mae ein cynnig heddiw yn ceisio sicrhau bod gennym ni yng Nghymru bŵer i osod bandiau ar gyfer treth incwm yn ogystal ag ardrethi. Nawr, mae'n swnio fel dadl weddol sych a thechnegol, ond mewn gwirionedd mae'n ymwneud â chwestiynau eithaf sylfaenol - dau gwestiwn sylfaenol y mae angen i bob cenedl eu hateb drwy ei phroses ddemocrataidd. Y cyntaf yw: beth ddylai maint y wladwriaeth fod, h.y. pa gyfran o gynnyrch domestig gros y dylid ei neilltuo i wariant cyhoeddus? A'r ail yw pa mor flaengar yw'r system dreth a ddefnyddiwn i ariannu'r gwariant cyhoeddus hwnnw. A'r cwestiwn i ni yn y ddadl hon yw lle dylai'r pwerau hynny fod. A ydym yn fodlon i'r penderfyniadau hynny gael eu gwneud yn San Steffan, neu a ddylem eu cymryd i ni'n hunain yma yng Nghymru? Nawr, yn amlwg, fel plaid sydd â nod canolog o weld Cymru'n dod yn wlad annibynnol, rydym yn amlwg eisiau i'r pwerau hynny fodoli yma ac rydym am weld y penderfyniadau hynny'n cael eu gwneud gan gynrychiolwyr pobl Cymru a etholwyd yn ddemocrataidd. Ond byddem yn dadlau y dylai pobl flaengar sy'n cefnogi'r egwyddor o hunanlywodraeth ddemocrataidd i Gymru, hyd yn oed yng nghyd-destun parhad y DU, gefnogi datganoli bandiau treth incwm, ac yn fy sylwadau, Ddirprwy Lywydd, rwy'n gobeithio dangos pam.
English: - you can mitigate the risk, as well. I have limited time, I'm afraid. You can mitigate the risk, as well, because the block grant adjustment approach allows for those kinds of risks to be mitigated. We mitigate currently through the fiscal agreement already in place in terms of the budgetary risks that arise from the different distribution of taxpayers that we have in Wales, and that block grant adjustment mitigation policy could be adjusted further to provide mitigation in the way that the Northern Ireland Fiscal Commission has suggested if income tax bands are also devolved there. So, there are things that we can do to mitigate the risks, but there are great opportunities here, based on the Scottish experience, not only to generate additional revenue, but also to create a far more progressive tax structure than we're currently given by Westminster.
Welsh: - gallwch liniaru'r risg hefyd. Prin yw'r amser sydd gennyf, mae arnaf ofn. Gallwch liniaru'r risg hefyd oherwydd bod y dull o addasu'r grant bloc yn caniatáu i'r mathau hynny o risgiau gael eu lliniaru. Rydym yn lliniaru ar hyn o bryd drwy'r cytundeb cyllidol sydd eisoes ar waith ar gyfer y risgiau cyllidebol sy'n codi o'r ffordd y dosberthir trethdalwyr Cymru yn wahanol, a gellid addasu'r polisi lliniaru addasiadau i'r grantiau bloc ymhellach i liniaru yn y ffordd y mae Comisiwn Cyllid Gogledd Iwerddon wedi'i awgrymu os caiff bandiau treth incwm eu datganoli yno hefyd. Felly, mae yna bethau y gallwn eu gwneud i liniaru'r risgiau, ond mae cyfleoedd gwych yma, yn seiliedig ar brofiad yr Alban, nid yn unig i gynhyrchu refeniw ychwanegol, ond hefyd i greu strwythur treth llawer mwy blaengar nag a gawn gan San Steffan ar hyn o bryd.
English: I have selected the amendment to the motion, and I call on the Minister for Finance to move formally amendment 1.
Welsh: Rwyf wedi dethol y gwelliant i'r cynnig a dwi'n galw ar y Gweinidog Cyllid i gynnig y gwelliant yn ffurfiol.
English: I think 92 per cent of taxpayers in Wales are basic rate taxpayers. Only 0.3 per cent, barely 4,000, are additional rate taxpayers. Do you recognise that higher tax rates, particularly in those sorts of circumstances, can generate lower tax revenues?
Welsh: Rwy'n credu bod 92 y cant o drethdalwyr Cymru yn talu treth ar y gyfradd sylfaenol. Dim ond 0.3 y cant, prin 4,000, sy'n talu treth ar y gyfradd dreth ychwanegol. A ydych chi'n cydnabod y gall cyfraddau treth uwch, yn enwedig yn y mathau hynny o amgylchiadau, gynhyrchu refeniw treth is?
English: Thank you for that intervention, Mark. Obviously, making a change like this can't be a - . I think we heard earlier, perhaps in a different debate, there's no silver bullet. This on its own cannot revolutionise the economy. We also need to have far more investment to make sure that there are higher paid, quality jobs, but I don't think that anyone would look at the tax system that we have in Wales and think that this is actually doing what it should be for the people of Wales. And I believe fervently that a change like this would benefit the people who need it most in our society. So, let's create a system that truly works for Wales, and a fairer future for everyone. Diolch.
Welsh: Diolch am yr ymyriad, Mark. Yn amlwg, ni all gwneud newid fel hyn fod yn - . Rwy'n credu inni glywed yn gynharach, mewn dadl wahanol efallai, nad oes un ateb sy'n datrys pob dim. Ni all hyn ar ei ben ei hun chwyldroi'r economi. Mae angen inni gael llawer mwy o fuddsoddiad hefyd i wneud yn siŵr fod yna swyddi da ar gyflogau uwch, ond nid wyf yn credu y byddai unrhyw un yn edrych ar y system dreth sydd gennym yng Nghymru a meddwl ei bod o ddifrif yn gwneud yr hyn y dylai fod yn ei wneud i bobl Cymru. Ac rwy'n credu'n angerddol y byddai newid fel hyn o fudd i'r bobl sydd ei angen fwyaf yn ein cymdeithas. Felly, gadewch inni greu system sy'n gweithio go iawn i Gymru, a dyfodol tecach i bawb. Diolch.
English: The Minister for finance to contribute to the debate - Rebecca Evans.
Welsh: Y Gweinidog cyllid i gyfrannu at y ddadl - Rebecca Evans.
English: Thank you for taking an intervention. Hopefully, the Minister will acknowledge that this isn't a motion about increasing bands of taxation; this is about principle. She's acknowledged that this is an important debate to have, and that she wants to have it again, but will she give an undertaking to actually address why she as a Minister, and this Government, and Labour, cannot back the principles that are included in our motion today, because that's the key of this debate?
Welsh: Diolch am dderbyn ymyriad. Gobeithio y gwnaiff y Gweinidog gydnabod nad yw hwn yn gynnig i gynyddu bandiau trethiant; mae'n ymwneud ag egwyddor. Mae hi wedi cydnabod bod hon yn ddadl bwysig i'w chael, a'i bod am ei chael eto, ond a wnaiff hi roi ymrwymiad i fynd i'r afael â pham na all hi fel Gweinidog, a'r Llywodraeth hon, a Llafur, gefnogi'r egwyddorion sydd wedi'u cynnwys yn ein cynnig heddiw, oherwydd dyna yw'r allwedd i'r ddadl hon?
English: Yes, I am, absolutely, going to come on to the points within the motion that relate to the rates and bands and so on, but I did want to add that there is considerable uncertainty relating to the impact of raising the higher and additional rates. And the evidence base for any behavioural impact that might occur in relation to any material increase to higher or additional taxpayers is uncertain, because we know that those people have options that aren't available to other people - for example, changing their primary home arrangements to mean that they don't pay income tax here in Wales. And, of course, we've got that long, porous border with England, and that creates the risk of outward migration for those more mobile taxpayers. And we had some questions yesterday in terms of how we consider that. So, just to reassure colleagues, that is already built into our ready reckoner, which estimates that a 1p increase in the additional rate actually generates a mechanical rate of £7 million, but an actual estimate of only £3 million, due to what we would expect the behavioural impact to be. And I mentioned yesterday that that was relating to the Swiss study, which is seen as the closest proxy that we have. Obviously, we do -
Welsh: Rwy'n bendant yn mynd i ddod at y pwyntiau yn y cynnig sy'n ymwneud â'r cyfraddau a'r bandiau ac yn y blaen, ond roeddwn am ychwanegu bod yna gryn ansicrwydd ynghylch effaith codi'r cyfraddau uwch ac ychwanegol. Ac mae'r sylfaen dystiolaeth ar gyfer unrhyw effaith ymddygiadol a allai ddigwydd mewn perthynas ag unrhyw gynnydd sylweddol i drethdalwyr uwch neu ychwanegol yn ansicr, oherwydd fe wyddom fod gan y bobl hynny opsiynau nad ydynt ar gael i bobl eraill - er enghraifft, newid eu trefniadau prif gartref i olygu nad ydynt yn talu treth incwm yma yng Nghymru. Ac wrth gwrs, mae gennym y ffin hir agored â Lloegr, ac mae hynny'n creu'r risg o allfudo ymhlith y trethdalwyr mwy symudol hynny. Ac fe gawsom gwestiynau ddoe ynglŷn â sut rydym yn ystyried hynny. Felly, i dawelu meddyliau cyd-Aelodau, mae hynny eisoes wedi'i gynnwys yn ein canllaw cyflym, sy'n amcangyfrif bod cynnydd o 1g yn y gyfradd ychwanegol mewn gwirionedd yn cynhyrchu cyfradd fecanyddol o £7 miliwn, ond amcangyfrif gwirioneddol o £3 miliwn yn unig, oherwydd yr hyn y byddem yn disgwyl i'r effaith ymddygiadol fod. A soniais ddoe fod hynny'n ymwneud ag astudiaeth y Swistir, sy'n cael ei gweld fel y gymhariaeth agosaf sydd gennym. Yn amlwg, rydym yn -
English: On the question of the primary home, what discussion have you had with HM Revenue and Customs in terms of having a concordat in terms of rules for defining what a primary home would be, because that applies, of course, in other tax contexts as well?
Welsh: Ar gwestiwn prif gartref, pa drafodaeth a gawsoch gyda Chyllid a Thollau EF ar gael concordat o reolau ar gyfer diffinio beth fyddai prif gartref, oherwydd mae hynny'n berthnasol wrth gwrs, yng nghyd-destun trethi eraill hefyd?
English: Does the Minister recognise that the maximum personal income rate tax in Germany is 45 per cent, while it's 55 per cent in Austria, and have you seen that transfer of people moving from Austria to Germany, based on the high tax rates in Austria?
Welsh: A yw'r Gweinidog yn cydnabod mai 45 y cant yw'r gyfradd dreth incwm bersonol uchaf yn yr Almaen, tra'i fod yn 55 y cant yn Awstria, ac a ydych chi wedi gweld pobl yn symud o Awstria i'r Almaen, yn seiliedig ar y cyfraddau treth uchel yn Awstria?
English: I'll happily explore the issue between Austria and Germany. I would suggest that the situation is somewhat different here in Wales, given the fact that we are talking about different tax rates operating within the United Kingdom, and I will come onto that point when we look at the experience of Scotland, very shortly, as well. Mike. [ Interruption.] Of course.
Welsh: Byddwn yn hapus i archwilio'r cwestiwn rhwng Awstria a'r Almaen. Carwn awgrymu bod y sefyllfa ychydig yn wahanol yma yng Nghymru, o ystyried y ffaith ein bod yn siarad am wahanol gyfraddau treth sy'n gweithredu o fewn y Deyrnas Unedig, ac fe ddof at y pwynt hwnnw pan edrychwn ar brofiad yr Alban yn fuan iawn hefyd. Mike. [ Torri ar draws.] Wrth gwrs.
English: Do you share my concern about the use of dividend income to reduce the amount of tax being paid, and that we don't get any share of the dividend income of people who get paid by dividends in Wales?
Welsh: A ydych chi'n rhannu fy mhryder am y defnydd o incwm difidend i ostwng faint o dreth sy'n cael ei thalu, ac nad ydym yn cael unrhyw gyfran o incwm difidend pobl sy'n cael eu talu drwy ddifidendau yng Nghymru?
English: Yes, and that would be another one of those challenges, and again I'll come onto the Scottish experience there as well. Just to round off what I was saying in relation to the higher bands, growth in revenues for those two bands does tend to be more volatile from year to year than basic rate revenues, and they do vary more between parts of the United Kingdom, and that does affect the year-to-year net budgetary impact of income tax devolution via the block grant adjustment mechanism. So, to give an example and to turn to the Scottish experience, Scotland does have full devolution of income tax, except for income on savings and dividends, and what I'm going to say next is really important, because it does set out and demonstrate the real risk that is involved here and the real volatility, which is what we really do need to consider before determining which way forward would be right for us. So, the Scottish Fiscal Commission is expecting a net negative impact of around £100 million on the Scottish Government budget this year, and that is despite additional tax effort by Scottish taxpayers of around £850 million from the rate and threshold changes. I think that does demonstrate the level of risk that is taken on when we're looking at this. So, understanding the behavioural changes is key, and I'm looking to better understand the behavioural impact in relation to the changes that the Scottish Government have made.
Welsh: Ie, a byddai honno'n un arall o'r heriau hynny, ac unwaith eto fe ddof at brofiad yr Alban hefyd. Os caf orffen yr hyn roeddwn yn ei ddweud mewn perthynas â'r bandiau uwch, mae twf mewn refeniw ar gyfer y ddau fand yn tueddu i fod yn fwy cyfnewidiol o flwyddyn i flwyddyn na refeniw cyfraddau sylfaenol, ac maent yn amrywio mwy rhwng rhannau o'r Deyrnas Unedig, ac mae hynny'n effeithio ar effaith gyllidebol net o flwyddyn i flwyddyn datganoli treth incwm drwy fecanwaith addasiad i'r grant bloc. Felly, er mwyn rhoi enghraifft ac i droi at brofiad yr Alban, mae treth incwm wedi'i ddatganoli'n llawn i'r Alban, heblaw am incwm ar gynilion a difidendau, ac mae'r hyn rwy'n mynd i'w ddweud nesaf yn bwysig iawn, oherwydd mae'n nodi ac yn dangos y risg go iawn sydd ynghlwm wrth hyn a'r anwadalwch go iawn, sef yr hyn y mae gwir angen inni ei ystyried cyn penderfynu pa ffordd ymlaen a fyddai'n iawn i ni. Felly, mae Comisiwn Cyllid yr Alban yn disgwyl effaith negyddol net o tua £100 miliwn i gyllideb Llywodraeth yr Alban eleni, ac mae hynny er gwaethaf ymdrech dreth ychwanegol gan drethdalwyr yr Alban o tua £850 miliwn yn sgil newidiadau i'r gyfradd a'r trothwy. Rwy'n credu bod hynny'n dangos lefel y risg a gymerir pan edrychwn ar hyn. Felly, mae deall y newidiadau ymddygiadol yn allweddol, ac rwy'n ceisio deall yr effaith ymddygiadol yn well mewn perthynas â'r newidiadau y mae Llywodraeth yr Alban wedi'u gwneud.
English: I will give way when I've finished my sentence.
Welsh: Fe ildiaf wedi imi orffen fy mrawddeg.