English: Mick Antoniw raised the reporting point that the Constitutional and Legislative Affairs Committee has raised. Dirprwy Lywydd, can I say that I absolutely understand and share the committee's desire to make our legislation as clear and accessible as possible? But I didn't feel I could simply depart from the established approach of the Welsh Government on a one-off occasion. What we are doing, however, is to follow up the recent consultation on the possibility of developing an interpretation Act for Wales, and the Counsel General has heard the comments made here this afternoon and I know that, when he is considering how the 1978 Act operates and the steps that can be taken to improve accessibility of Welsh law, he will directly take into account the point that the committee has made in relation to these regulations. Can I thank Nick Ramsay for his further points, for the work that he did on the charter? His neighbour to his left will be pleased to know that Jocelyn Davies very specifically told me that the charter was based on the principles of co-production, that it was providing for a relationship not of a provider and a user, but trying to see the Welsh Revenue Authority as an organisation that would be jointly involved with the people who use it in the business of providing the services on which they will rely. Can I answer the points that were made as well in relation to the switch off? When I met the Chief Secretary on Friday, our discussion of this matter was the result of a very significant piece of work done by senior officials of the Welsh Government and of the Treasury, who tested the system that we are proposing and the readiness of HMRC against 24 different criteria to satisfy themselves that they could recommend to us that the current system could be switched off in order to allow our new taxes to take effect. It will require the Chief Secretary to lay an Order in Parliament in order to switch off the current system. She told me on Friday that she was happy now to do that, and I'm happy to say that the co-operation we've had at official level, and indeed with the Chief Secretary, on this matter has been very productive. Can I turn then, Dirprwy Lywydd, to the specifics of this set of regulations? I said in relation to the previous ones on landfill disposals tax that I was able to sustain the proposals made back in October right through to today; that isn't the case in relation to land transaction tax. Again, Nick Ramsay said that, during the passage of the Bill, there were those who argued strongly that rates and bands should have been set out on the face of the Bill. One of the reasons why I was reluctant to accede to those arguments was an anxiety that, with a major fiscal event at the UK level during the time that these regulations would be discussed in Wales, we may have to undo the work of the Act by bringing new regulations forward. As a result of the budget, the UK Government's autumn budget, I have indeed announced revised LTT residential rates, altering the ones that were published at the start of October. What we're now able to do, and what is reflected in the regulations in front of you, is to increase the starting threshold for residential main rates to £180,000, and in doing so that makes possible a reduction in tax for over 24,000 home buyers in Wales compared to what they would have been paying under SDLT, and without the additional complexity of a new relief as in England. This is by far the highest starting threshold anywhere in the United Kingdom, and fully £55,000 higher than stamp duty land tax. This means, as Neil Hamilton said, that the average home buyer in Wales will have a tax cut of over £500. Furthermore, around 80 per cent of first-time buyers in Wales will pay no tax. This is the same proportion as will pay no tax under the first-time buyer relief in England, but the changes here also benefit equally hard-pressed citizens seeking to buy an affordable home. For commercial transactions, Wales will have the lowest starting rate of tax for businesses anywhere in the United Kingdom. This means businesses will either pay no tax or less tax than under SDLT for all property purchases up to £1.1 million. This will benefit small and medium-sized businesses right across Wales. For both residential and non-residential rates, I have increased the progressivity of the tax. This does mean that those buying the most expensive property in Wales will pay more, but it is right that those who can afford to pay more. Nevertheless, nine out of 10 transactions in Wales will pay less or the same tax than under LTT, and we will have acted to make this tax suit the needs of Wales and to make it fairer for people who live here. Once again, I hope that Members will be willing to support those regulations.
Welsh: Cododd Mick Antoniw y pwynt adrodd y mae'r Pwyllgor Materion Cyfansoddiadol a Deddfwriaethol wedi'i godi. Dirprwy Lywydd, a gaf i ddweud fy mod yn deall yn iawn ac yn rhannu awydd y Pwyllgor i wneud ein deddfwriaeth mor glir a hygyrch â phosibl? Ond nid oeddwn yn teimlo y gallem ni wyro oddi wrth dull sefydledig Llywodraeth Cymru ar achlysur untro. Yr hyn yr ydym ni'n ei wneud, fodd bynnag, yw canlyn yr ymgynghoriad diweddar ar y posibilrwydd o ddatblygu Deddf ddehongli ar gyfer Cymru ac mae'r Cwnsler Cyffredinol wedi clywed y sylwadau a wnaed yma y prynhawn yma a gwn, pan fydd yn ystyried sut mae Deddf 1978 yn gweithredu a'r camau y gellir eu cymryd i wella hygyrchedd cyfraith Cymru, bydd yn ystyried yn uniongyrchol y pwynt a wnaed gan y Pwyllgor ynghylch y rheoliadau hyn. A gaf i ddiolch i Nick Ramsay am ei bwyntiau pellach, am y gwaith a wnaeth ar y Siarter? Bydd ei gymydog ar ei ochr chwith yn falch o wybod bod Jocelyn Davies yn benodol iawn wedi dweud wrthyf fod y Siarter yn seiliedig ar egwyddorion cyd-gynhyrchu, ei bod yn darparu ar gyfer perthynas nid darparwr a'r defnyddiwr, ond ceisio gweld Awdurdod Cyllid Cymru fel sefydliad a fyddai yn ymwneud ar y cyd â'r bobl sy'n ei ddefnyddio yn y busnes o ddarparu gwasanaethau y byddan nhw'n dibynnu arnynt. A gaf i ateb y pwyntiau a wnaed hefyd ynghylch y diffodd? Pan gyfarfûm â'r Prif Ysgrifennydd ddydd Gwener, roedd ein trafodaeth ar y mater hwn yn ganlyniad darn o waith sylweddol iawn a wnaed gan uwch swyddogion Llywodraeth Cymru a'r Trysorlys, wnaeth brofi'r system yr ydym ni'n ei chynnig a pharodrwydd Cyllid a Thollau EM o gymharu â 24 o wahanol feini prawf i fodloni eu hunain y gallen nhw argymell i ni y gellid diffodd y system bresennol er mwyn caniatáu i'n trethi newydd ddod i rym. Bydd yn ofynnol i'r Prif Ysgrifennydd gyflwyno Gorchymyn yn y Senedd er mwyn diffodd y system bresennol. Dywedodd hi wrthyf i ddydd Gwener ei bod yn hapus i wneud hynny yn awr, ac rwy'n falch o ddweud bod y cydweithredu a gawsom ar lefel swyddogol, ac yn wir gyda'r Prif Ysgrifennydd, ar y mater hwn wedi bod yn gynhyrchiol iawn. A gaf i droi felly, Dirprwy Lywydd, at fanylion y gyfres hon o reoliadau? Dywedais ynghylch y rhai blaenorol ar y dreth gwarediadau tirlenwi fy mod yn gallu cynnal y cynigion a wnaed ym mis Hydref hyd at heddiw; dyw hynny ddim yn wir ynghylch y dreth trafodiadau tir. Unwaith eto, dywedodd Nick Ramsay, yn ystod hynt y Bil, fod rhai a ddadleuodd yn gryf y dylai'r cyfraddau a'r bandiau fod wedi cael eu gosod ar wyneb y Bil. Un o'r rhesymau pam yr oeddwn yn amharod i dderbyn y dadleuon hynny oedd pryder, gyda digwyddiad cyllidol mawr ar lefel y DU yn ystod yr amser y byddai'r rheoliadau hyn yn cael eu trafod yng Nghymru, efallai y byddai'n rhaid i ni ddad-wneud gwaith y Ddeddf drwy gyflwyno rheoliadau newydd. O ganlyniad i'r gyllideb, cyllideb yr hydref Llywodraeth y DU, rwyf yn wir wedi cyhoeddi cyfraddau treth trafodiadau tir preswyl diwygiedig, gan newid y rhai a gyhoeddwyd ar ddechrau mis Hydref. Beth yr ydym yn gallu ei wneud nawr, a beth a adlewyrchir yn y Rheoliadau o'ch blaen chi, yw cynyddu trothwy cychwyn ar gyfer prif gyfraddau preswyl i £180,000, ac wrth wneud hynny mae'n gwneud gostyngiad yn y dreth yn bosibl ar gyfer dros 24,000 o brynwyr cartrefi yng Nghymru o'i gymharu â beth y bydden nhw wedi bod yn ei dalu o dan dreth dir y dreth stamp, a heb y cymhlethdod ychwanegol o ryddhad newydd fel yn Lloegr. Dyma o bell ffordd y trothwy uchaf yn unrhyw le yn y Deyrnas Unedig, ac yn £55,000 yn gyfan gwbl uwch na threth dir y dreth stamp. Mae hyn yn golygu, fel y mae Neil Hamilton wedi dweud, y bydd y prynwr cartref cyfartalog yng Nghymru yn cael toriad treth o dros £500. At hynny, bydd tua 80 y cant o brynwyr tro cyntaf yng Nghymru ddim yn talu unrhyw dreth. Mae hyn yr un gyfran ag a fydd yn talu dim treth o dan y rhyddhad ardrethi prynwr tro cyntaf yn Lloegr, ond mae'r newidiadau yma hefyd yn rhoi budd yn yr un modd i ddinasyddion sydd dan bwysau sy'n ceisio prynu cartref fforddiadwy. Ar gyfer trafodion masnachol, bydd gan Gymru y gyfradd gychwyn isaf o dreth i fusnesau yn unrhyw le yn y Deyrnas Unedig. Mae hyn yn golygu y bydd busnesau un ai yn talu dim treth neu lai o dreth nag o dan dreth dir y dreth stamp ar gyfer pob eiddo a brynir hyd at £1.1 miliwn. Bydd hyn o fudd i fusnesau bach a chanolig ledled Cymru. Ar gyfer cyfraddau preswyl a dibreswyl, rwyf wedi cynyddu cynyddolder y dreth. Mae hyn yn golygu y bydd rhai sy'n prynu'r eiddo drutaf yng Nghymru yn talu mwy, ond mae'n iawn bod y rhai sy'n gallu fforddio talu mwy yn gwneud hynny. Serch hynny, bydd trafodion naw o bob 10 yng Nghymru yn talu llai neu yr un dreth nag o dan y dreth trafodiadau tir, a byddwn wedi gweithredu i wneud y dreth hon yn addas i anghenion Cymru ac i'w gwneud yn decach i bobl sy'n byw yma. Unwaith eto, gobeithiaf y bydd yr Aelodau yn fodlon cefnogi'r rheoliadau hynny.