English: I'll begin by welcoming Mark Reckless's kind words about the Welsh Revenue Authority; I think that is has performed exceptionally well, and it does take a completely different approach to the collection of taxes as compared to HMRC or other revenue authorities. The fact that it has been able to build something completely new and fresh has enabled it to perform very well. Over 98 per cent of returns are filed digitally, 98 per cent filed on time, and 87 per cent of transactions go through without needing any manual intervention at all. And 88 per cent of people who were surveyed about their experiences of using the system found that it was easy to use. So, I think that that's really positive, and I think that the team there have done an absolutely excellent job. That's probably where Mark Reckless and I depart in terms of our agreement. But he did mention WRIT, and particularly forecasting WRIT. The OBR's latest forecast for WRIT revenues in 2021-22 is £2.064 billion, and that's the figure that we've included in the draft budget. The forecast revenues are, as I know that Mark Reckless is aware, £35 million lower than the associated block grant adjustment, based on the forecast for equivalent revenues in England and Northern Ireland. But the way in which the block grant adjustment is calculated is set out in the fiscal framework agreement, and that agreement also includes the introduction of a needs-based factor in the Barnett formula, which the Welsh Government secured as part of the package. That has delivered nearly £600 million of additional funding for Wales. So, I think that that more than outweighs the £35 million to which Mark Reckless refers. On the final point, which was about the vacant land tax and the way in which the system works, of course, the process was agreed jointly by the UK Government and the Welsh Government, so it's in all our interests, I think, that at least the process should work. This is the point about the UK Government taking decisions about the desirability of the tax, about policy behind a tax, when actually it shouldn't be looking at that, it should just be looking at where the competencies lie and exploring devolution on that basis. So, that's where, I think, the system has fallen down on this occasion.
Welsh: Fe wnaf ddechrau drwy groesawu geiriau caredig Mark Reckless am Awdurdod Cyllid Cymru; rwy'n credu ei fod wedi perfformio'n eithriadol o dda, ac mae'n cymryd ymagwedd gwbl wahanol at gasglu trethi o'i gymharu â Chyllid a Thollau Ei Mawrhydi neu awdurdodau refeniw eraill. Mae'r ffaith ei fod wedi gallu adeiladu rhywbeth cwbl newydd a ffres wedi ei alluogi i berfformio'n dda iawn. Caiff dros 98 y cant o'r ffurflenni eu ffeilio'n ddigidol, 98 y cant eu ffeilio'n brydlon, ac mae 87 y cant o'r trafodion yn cael eu cyflawni heb angen unrhyw ymyrraeth â llaw o gwbl. A chanfu 88 y cant o'r bobl a holwyd am eu profiadau o ddefnyddio'r system ei bod yn hawdd ei defnyddio. Felly, rwy'n credu bod hynny'n gadarnhaol iawn, ac rwy'n credu bod y tîm wedi gwneud gwaith hollol ragorol. Mae'n debyg mai dyna lle mae'r cytuno rhwng Mark Reckless a finnau'n dod i ben. Ond soniodd am WRIT, ac yn enwedig rhagweld WRIT. Rhagolwg diweddaraf y Swyddfa Cyfrifoldeb Cyllidebol ar gyfer refeniw WRIT yn 2021-22 yw £2.064 biliwn, a dyna'r ffigur yr ydym ni wedi'i gynnwys yn y gyllideb ddrafft. Mae'r refeniw a ragwelir, fel y gwn fod Mark Reckless yn ymwybodol ohono, £35 miliwn yn is na'r addasiad i'r grant bloc cysylltiedig, yn seiliedig ar y rhagolwg ar gyfer refeniw cyfatebol yn Lloegr a Gogledd Iwerddon. Ond mae'r ffordd y cyfrifir yr addasiad i'r grant bloc wedi'i nodi yn y cytundeb fframwaith cyllidol, ac mae'r cytundeb hwnnw hefyd yn cynnwys cyflwyno ffactor sy'n seiliedig ar anghenion yn fformiwla Barnett, a sicrhawyd gan Lywodraeth Cymru yn rhan o'r pecyn. Mae hynny wedi darparu bron i £600 miliwn o gyllid ychwanegol i Gymru. Felly, rwy'n credu bod hynny'n fwy na gorbwyso'r £35 miliwn y mae Mark Reckless yn cyfeirio ato. O ran y pwynt olaf, a oedd yn ymwneud â'r dreth ar dir gwag a'r ffordd y mae'r system yn gweithio, wrth gwrs, cytunwyd ar y broses ar y cyd gan Lywodraeth y DU a Llywodraeth Cymru, felly y mae o fantais i ni gyd, rwy'n credu, bod y broses yn gweithio o leiaf. Dyma'r pwynt ynghylch Llywodraeth y DU yn gwneud penderfyniadau ynghylch mantais y dreth, am bolisi y tu ôl i dreth, pan na ddylai fod yn edrych ar hynny mewn gwirionedd, dylai fod yn edrych ar ble mae'r cymwyseddau ac yn archwilio datganoli ar y sail honno. Felly, dyna lle mae'r system, mi gredaf, wedi methu y tro hwn.