English: Diolch, Dirprwy Lywydd. Thank you to all colleagues for their contributions, and particularly to the Legislation, Justice and Constitution Committee and Finance Committee for the work that they've done in terms of scrutinising the regulations. I'll just respond to what I think are the two most substantial points raised during the debate, the first being the timing of the announcement. We do recognise that the changes were brought in in very short effect after they were announced, and that would have some implications for the work of solicitors and others involved in conveying property. I do think, though, that it does remain the case that it is appropriate for us to announce these decisions alongside the draft budget when our spending plans are so interlinked with the contribution that devolved taxes make to funding that spend, and the changes were introduced in this manner for good reason - to limit the opportunities for taxpayers to bring forward transactions so as to avoid the increase in the rates, and to pay the four lower rates. But it's also important, I think, to recognise that transitional rules were also included, so that those who had exchanged contracts could pay the tax based on the rates at the date that they were exchanged so that they would not be disadvantaged as a result of that. So, I think that that was an important safeguard that we put in place. Then, in respect of the impact on second-home purchases, I think that the measures that we undertook to bring in additional revenue for Welsh Government were proportionate to the challenges. As a result of the changes, the tax paid on higher residential rates transactions will increase by an average of £1,600 and there are around 14,000 such transactions every year. As a result, we expect this measure to provide an increase in revenues of £14 million in 2021-22, and as a result, you'll see that we've been able in our draft budget to increase the amount of funding that we're putting into our housing agenda, so I think that there is a close and clear link between the decisions that we've taken in this regard and our efforts to actually increase the supply of affordable housing for individuals across Wales. So, the decisions that we took in this budget I do think were modest and proportionate. I think, Llywydd, I've responded to the main substantial points. Diolch.
Welsh: Diolch, Dirprwy Lywydd. Diolch i'r holl gyd-Aelodau am eu cyfraniadau, ac yn enwedig i'r Pwyllgor Deddfwriaeth, Cyfiawnder a'r Cyfansoddiad a'r Pwyllgor Cyllid am y gwaith y maen nhw wedi'i wneud o ran craffu ar y rheoliadau. Fe wnaf ymateb i'r ddau bwynt mwyaf o bwys a godwyd yn ystod y ddadl yn fy marn i, a'r cyntaf yw amseriad y cyhoeddiad. Rydym yn cydnabod bod y newidiadau wedi'u cyflwyno'n fuan iawn ar ôl eu cyhoeddi, a byddai gan hynny rai goblygiadau i waith cyfreithwyr ac eraill sy'n ymwneud â chyfleu eiddo. Rwy'n credu, serch hynny, ei bod yn dal yn wir ei bod yn briodol inni gyhoeddi'r penderfyniadau hyn ochr yn ochr â'r gyllideb ddrafft pan fydd ein cynlluniau gwariant mor gydgysylltiol â'r cyfraniad y mae trethi datganoledig yn ei wneud i ariannu'r gwariant hwnnw, a chyflwyno'r newidiadau yn y modd hwn am reswm da - i gyfyngu ar y cyfleoedd i drethdalwyr ddod â thrafodion ymlaen er mwyn osgoi'r cynnydd yn y cyfraddau, ac i dalu'r pedair cyfradd is. Ond rwy'n credu ei bod hi hefyd yn bwysig cydnabod bod rheolau trosiannol wedi'u cynnwys hefyd, fel y gallai'r rhai a oedd wedi cyfnewid contractau dalu'r dreth yn seiliedig ar y cyfraddau ar y dyddiad y cawsant eu cyfnewid fel na fydden nhw dan anfantais o ganlyniad i hynny. Felly, rwy'n credu bod hynny'n amddiffyniad pwysig a wnaethom ni ei roi ar waith. Yna, o ran yr effaith ar bryniannau ail gartref, rwy'n credu bod y mesurau a wnaethom eu cyflwyno i sicrhau refeniw ychwanegol i Lywodraeth Cymru yn gymesur â'r heriau. O ganlyniad i'r newidiadau, bydd y dreth a delir ar drafodion ardrethi preswyl uwch yn cynyddu £1,600 ar gyfartaledd ac mae tua 14,000 o drafodion o'r fath bob blwyddyn. O ganlyniad, rydym yn disgwyl i'r mesur hwn ddarparu cynnydd o £14 miliwn mewn refeniw yn 2021-22, ac o ganlyniad, fe welwch ein bod wedi gallu cynyddu'r cyllid yr ydym yn ei roi yn ein hagenda dai yn ein cyllideb ddrafft, felly rwy'n credu bod cysylltiad agos a chlir rhwng y penderfyniadau yr ydym ni wedi'u gwneud yn hyn o beth a'n hymdrechion i gynyddu'r cyflenwad o dai fforddiadwy i unigolion ledled Cymru. Felly, roedd y penderfyniadau a wnaethom ni yn y gyllideb hon, yn fy marn i, yn gymedrol ac yn gymesur. Rwy'n credu, Llywydd, fy mod wedi ymateb i'r prif bwyntiau o bwys. Diolch.