English: Thank you very much. Deputy Presiding Officer. May I thank everyone who has contributed to this debate - particularly to the Minister, as she mentioned earlier, for accepting all of the recommendations, either in full or in principle? We note, of course, that she is open to further devolution on taxation powers to Wales. Mike Hedges has drawn attention, of course, to the fact that, when Nick Ramsay mentioned how many people crossed the border between Wales and England on a daily basis, that is not something that's unique to Wales. Certainly, if anything, I would think that it happens on a higher level in other countries worldwide. So, it's no reason for us not to get to grips with changes of tax rates. I don't think Nick suggested that was a barrier, but that is something that we need to be aware of. But, as Alun Davies and others said, there are examples across the world of where this has happened and where this is being effectively managed. So, I do think that - there is a risk that that could appear more of a problem than it should, and I think that we should be aware of that. Nick also referred to the unwillingness of the Welsh Government to consider tax divergence at the moment. I understand perhaps why they are doing that, but certainly the discussion and this report and this debate are part of this national conversation that we do need to have. Because, as Alun reminded us, it is a sign of a Senedd coming of age that we do have taxation oolicies or powers, but that dimension will add a very new dimension to the election in front of us in some months' time, with parties publishing their manifestos. I hope that the committee's work in this field will assist that discussion and debate within the parties, and more widely in Wales, in terms of our direction of travel from the point of view of tax policy. Because, as was mentioned, it's one thing to talk about how one spends money, but it's an entirely different discussion when you need to discuss how you spend the money that you're raising, and how you're levying that funding yourself to meet your expenditure commitments. The varying factors have been referred to. Taxation is one element of what impacts on people's mobility, and Members have been entirely right to refer to such things as wage levels, house prices, quality of life and family networks, of course, which are just as important for a number of people. One thing that is obvious, of course, is that there is a great deal more work that needs to be done, and that includes having a clearer picture of the Welsh tax base. The Minister referred to the need to examine the outturn from the first year of the Welsh rates of income tax next summer. We need to improve the work of collecting data in Wales and the dissemination of those data in Wales, and that has come through clearly in this debate, and to consider what drives taxpayer behaviour and how we can attract more of those groups that need to be attracted to boost revenues. But these are still early days in our tax devolution journey, and we recognise the challenges faced by the Welsh Government in seeking to anticipate taxpayers' migratory avoidance and economic responses to potential income tax rates changes in Wales. But it's important to recognise the role that the Welsh rates of income tax can play in developing the Welsh economy. It's an opportunity perhaps for us to think differently, to be innovative, and to develop policies that support the economic recovery in this current situation. But, as I say, I hope that the committee's report and this debate this afternoon have contributed to that conversation that needs to be had, and that conversation will continue until the election in May and beyond.
Welsh: Diolch yn fawr iawn, Dirprwy Lywydd. A gaf i ddiolch i bawb sydd wedi cyfrannu at y ddadl - ac yn enwedig i'r Gweinidog, wrth gwrs, fel yr oedd hi'n cyfeirio ato fe yn gynharach, am dderbyn yr holl argymhellion, naill ai yn llawn neu mewn egwyddor? Dwi'n nodi yn enwedig, wrth gwrs, ei bod hi'n agored ei meddwl i ddatganoli pellach ar bwerau trethiannol i Gymru. Mae Mike Hedges wedi tynnu sylw at y ffaith, wrth gwrs, pan oedd Nick Ramsay'n cyfeirio at gymaint o bobl oedd yn croesi'r ffin rhwng Cymru a Lloegr yn ddyddiol, dyw hwnna ddim yn rhywbeth unigryw i Gymru. Yn sicr, os rhywbeth, byddwn i'n tybio ei fod e'n digwydd ar lefel uwch mewn gwledydd eraill ar draws y byd yma. Felly, dyw e ddim yn reswm inni beidio â mynd i'r afael â newid y graddfeydd trethiannol os oes angen. Dwi ddim yn meddwl roedd Nick yn awgrymu bod hynny'n rwystr, ond yn sicr mae'n rhywbeth y mae angen inni fod yn ymwybodol iawn ohono fe. Ond, fel yr oedd Alun Davies ac eraill yn dweud, mae yna enghreifftiau ar draws y byd o le mae hyn wedi digwydd a lle mae hyn yn cael ei reoli yn effeithiol. Felly, dwi yn teimlo - mae perig i hwnna droi mewn i fwgan mewn ffordd na ddylai fe fod, ac mae'n bwysig ein bod ni'n ymwybodol o hynny. Mi gyfeiriodd Nick hefyd, wrth gwrs, at amharodrwydd Llywodraeth Cymru i ystyried amrywio'r graddfeydd trethi ar hyn o bryd. Dwi'n deall efallai pam eu bod nhw'n dweud hynny, ond yn sicr mae'r drafodaeth a'r adroddiad yma a'r ddadl yma yn rhan o'r sgwrs genedlaethol yna sydd angen ei chael nawr. Oherwydd, fel yr oedd Alun eto'n ein hatgoffa ni, mae yn arwydd o Senedd yn dod i oed ein bod ni â pholisïau neu â phwerau trethiannol, ond, wrth gwrs, mi fydd y dimensiwn hwnnw yn ychwanegu dimensiwn newydd iawn i'r etholiad fydd o'n blaenau ni o fewn rai misoedd, gyda pleidiau yn cyhoeddi maniffestos. A dwi yn gobeithio bydd gwaith y pwyllgor yn y maes yma efallai yn help i'r drafodaeth honno o fewn y pleidiau, ond hefyd yn ehangach yng Nghymru, ynglŷn â ble rŷn ni'n mynd o safbwynt polisi treth. Oherwydd, fel y dywedodd e, un peth yw trafod sut mae rhywun yn gwario pres, ond mae'n drafodaeth gwbl wahanol pan ydych chi angen trafod sut rydych chi'n gwario'r pres rydych chi yn ei godi, a sut rydych chi'n codi'r pres yna sydd ei angen arnoch chi er mwyn cwrdd â'ch ymrwymiadau gwariant. Mae'r ffactorau amrywiol wedi cael eu cyfeirio atyn nhw hefyd. Un elfen yw trethiant, wrth gwrs, i'r hyn sydd yn penderfynu ar symudoledd pobl, ac mae Aelodau wedi bod yn berffaith iawn i gyfeirio at bethau fel lefelau cyflog, prisiau tai, ansawdd bywyd a rhwydweithiau teuluol hefyd, sydd yr un mor bwysig, wrth gwrs, i nifer o bobl. Un peth sy'n amlwg, wrth gwrs, yw bod yna lawer mwy o waith sydd angen ei wneud, ac mae hynny'n cynnwys cael darlun mwy eglur efallai o sylfaen dreth Cymru. Mi gyfeiriodd y Gweinidog at yr angen i archwilio'r alldro o flwyddyn gyntaf cyfraddau treth incwm Cymru yr haf nesaf. Mae angen gwella'r gwaith o gasglu a rhannu data yng Nghymru ac mae hwnnw'n rhywbeth sydd wedi dod drwyddo'n glir yn y ddadl yma, ac ystyried ymhellach beth sy'n lliwio ymddygiad trethdalwyr a sut y gallwn ni ddenu mwy o'r grwpiau yna sydd angen eu denu efallai i gynyddu refeniw. Ond megis dechrau y mae ein taith ni o ran datganoli trethi, ac rŷn ni'n cydnabod yr heriau y mae Llywodraeth Cymru wedi dod ar eu traws nhw wrth geisio rhagweld beth fydd trethdalwyr yn ei wneud o ran symud o ran osgoi trethi, ac ymatebion economaidd eraill i newidiadau posib i dreth incwm yng Nghymru. Ond mae'n bwysig cydnabod y rôl y gall cyfraddau treth incwm Cymru ei chwarae o ran datblygu economi Cymru. Mae'n gyfle felly inni feddwl yn wahanol, inni fod yn arloesol, ac inni ddatblygu polisïau sy'n helpu'r economi i adfer, wrth gwrs, o'r sefyllfa rŷn ni'n ffeindio'n hunain ynddi ar hyn o bryd. Ond, fel rwy'n dweud, gobeithio bod adroddiad y pwyllgor a'r ddadl yma y prynhawn yma wedi cyfrannu at y drafodaeth honno, ac mae honno'n drafodaeth, wrth gwrs, fydd yn parhau i fewn i'r etholiad ym mis Mai a thu hwnt.