English: Diolch. I very much want to thank Vikki Howells for bringing this debate forward today, and for David Melding's contribution, with which I completely agree. Holding land for no reason other than to profit from rising land values is clearly unacceptable given a shortage of good land for housing and a number of other beneficial uses that Members have pointed out. The debate today has highlighted some of the consequences of land that could be put to productive use being left idle. Not only does it deny us realising the opportunity the land could fulfil to provide much-needed housing or to contribute to economic prosperity, but it can, as Vikki's film ably demonstrated, further blight communities, contributing to anti-social behaviour as well as mental and physical ill health for those who live nearby. The problem we have debated today is not unique to Wales, as everyone's pointed out. This is an issue across the UK, and earlier this month the Prime Minister announced changes to the English planning system in order to improve the supply of housing. The UK proposals stop short of additional specific mechanisms, but we'll be monitoring developments to take full account of any potential cross-border effects. The Chancellor did actually elaborate a little yesterday in some of the things that he said as well. In Wales, the Cabinet Secretary for Energy, Planning and Rural Affairs is currently consulting on a revised draft of national planning policy, which aims to ensure viability and deliverability issues are more effectively incorporated into the beginning of the local development plan process, something that recent research has identified as a critical factor in sites coming forward for development. But we are also going further in looking at levers beyond planning policy to address this issue. The devolution of tax powers provides a real opportunity for us to think innovatively about how tax can be used to help us achieve our objectives for Wales. This can be through change in behaviours, raising revenue to invest in public services, or both. Taxation is an important lever, and it's right we now consider how to make the best use of our new powers over taxation. With the first Welsh taxes being collected from April, we've given a lot of time and consideration to ensuring these taxes meet the needs and priorities of Wales. As we develop our taxation system, we need to look beyond the opportunities these first devolved taxes provide. That is why, last year, the Cabinet Secretary for Finance started a conversation with the Welsh public about new taxes in Wales. Since beginning that conversation with a debate in this Chamber, we've been encouraged by how widely the people of Wales have engaged, and the number of new ideas for new taxes that have come forward. One of those ideas was a vacant land tax, and, last month, the Cabinet Secretary for Finance announced he would be taking forward this idea to test the Wales Act 2017 mechanism for devolving new taxes, and I know he's had a number of conversations with you, Vikki, about that as well. By increasing the cost of holding on to land that is suitable for development, a vacant land tax could help change the balance of incentives to encourage development. The purpose of a vacant land tax would be to drive behaviour change, rather than to generate additional revenue. In seeking to bring forward development on vacant land, it is right we explore all the levers available to us, including tax. As Vikki pointed out, the Republic of Ireland has recently introduced a vacant sites levy to address the issues we also want to address in Wales, and provides a useful reference point for how a vacant land tax might work in Wales. Under this model, once an eligible site has been vacant for one year, it's registered by the relevant local authority. If no meaningful development is then undertaken within a further 12 months, the levy is applied and collected annually in respect of the previous year until development begins. In the case of the republic, the vacant sites levy applies to land identified as suitable for development for housing and regeneration. In developing a vacant land tax for Wales, we will want to explore how it could help to deliver both housing and regeneration objectives. Indeed, Vikki, I think you mentioned leisure and tourism objectives as well, which we definitely want to look at. We are not looking to penalise those who are actively developing within the timescales of the normal process, nor those who are prevented from development by issues such as contamination. We are specifically looking to address the issue we've discussed today of landowners relying on the market to increase prices and cash in on the unearned increase in land value. To achieve our policy aims, we'll need to carefully consider how such a tax would be set and structured, and we're working with stakeholders to design an approach to taxation that will de-incentivise the behaviours we don't want without unintended consequences. However, we can't consider introducing the vacant land tax without the powers first being transferred to the Assembly. The Wales Act process is, quite rightly, not quick or easy. Now the Cabinet Secretary for Finance has agreed with the Chief Secretary to the Treasury - lots of secretaries here - how this process will work in practice. So, he will be writing to the Financial Secretary to the Treasury to begin that process. Once competence for a vacant land tax has been devolved, the Cabinet Secretary for Finance will then continue to work with stakeholders to develop detailed policy proposals for scrutiny by this Assembly. Not all land-banking behaviour relates to vacant sites. The Cabinet Secretary for Finance is embarking on a wider debate about land value tax and whether this way of raising revenue could be applied to existing property taxes in Wales - for example, local taxes. A number of other countries have experimented with local taxes based on some measure of land value, but the administrative implications have in the past prevented progress. I have to say that in my own constituency of Swansea it's not often that the land is actually vacant, but it's occupied by buildings that have been allowed to decay to past the point of renovation and are absolute eyesores and have all of the same problems as actual vacant land but have a number of other issues. So, we have a large number of private investors who've invested in old and sometimes historic buildings who then just sit on them, and one such is right in the middle of Swansea city centre and has been for a number of years completely derelict, with all stuff growing out of it, and the investor refuses to sell on the basis that, eventually, it will gain value. So, I have a particular constituency interest in seeing how we can extend that into bringing derelict buildings back into beneficial use as well. So, over the course of the Assembly, the Cabinet Secretary for Finance is going to test the feasibility of a land value tax as a potential replacement for non-domestic rates. The Cabinet Secretary will look to publish an assessment of this to inform the wider debate ahead of and beyond the next Assembly. It is, as David Melding said, debates such as this that really get these ideas out onto the floor where we can really have a look at them well. Diolch.
Welsh: Diolch. Rwyf am ddiolch yn fawr iawn i Vikki Howells am gyflwyno'r ddadl hon heddiw, ac am gyfraniad David Melding, y cytunaf yn llwyr ag ef. Mae dal tir heb unrhyw reswm heblaw gwneud elw o'r cynnydd yng ngwerth tir yn amlwg yn annerbyniol o ystyried prinder tir da ar gyfer codi tai a nifer o ddefnyddiau buddiol eraill a nodwyd gan yr Aelodau. Heddiw mae'r ddadl wedi amlygu rhai o ganlyniadau gadael i dir y gellid ei ddefnyddio'n gynhyrchiol fod yn segur. Nid yn unig y mae'n ein rhwystro rhag gwireddu'r cyfle y gallai'r tir ei gynnig ar gyfer darparu tai mawr eu hangen neu i gyfrannu at ffyniant economaidd, ond fe all, fel y dangosodd ffilm Vikki yn fedrus, beri malltod pellach i gymunedau, gan gyfrannu at ymddygiad gwrthgymdeithasol yn ogystal ag afiechyd meddyliol a chorfforol i'r rhai sy'n byw gerllaw. Nid yw'r broblem rydym wedi'i thrafod heddiw yn unigryw i Gymru, fel y mae pawb wedi'i nodi. Mae'n broblem ar draws y DU, ac yn gynharach y mis hwn cyhoeddodd y Prif Weinidog newidiadau i system gynllunio Lloegr er mwyn gwella'r cyflenwad o dai. Nid yw cynigion y DU yn mynd mor bell â systemau ychwanegol penodol, ond byddwn yn monitro datblygiadau i roi ystyriaeth lawn i unrhyw effeithiau trawsffiniol posibl. Fe wnaeth y Canghellor ymhelaethu ychydig ddoe ar rai o'r pethau a ddywedodd yn ogystal. Yng Nghymru, mae Ysgrifennydd y Cabinet dros Ynni, Cynllunio a Materion Gwledig wrthi'n ymgynghori ar ddrafft diwygiedig o bolisi cynllunio cenedlaethol, sy'n ceisio sicrhau bod materion hyfywedd a'r gallu i gyflawni yn cael eu hymgorffori'n fwy effeithiol ar ddechrau proses y cynllun datblygu lleol, rhywbeth y mae gwaith ymchwil diweddar wedi'i nodi fel ffactor allweddol wrth i safleoedd gael eu cyflwyno ar gyfer eu datblygu. Ond rydym hefyd yn mynd ymhellach i edrych ar ysgogiadau y tu hwnt i bolisi cynllunio er mwyn mynd i'r afael â'r mater hwn. Mae datganoli pwerau treth yn gyfle gwirioneddol i ni feddwl yn arloesol ynglŷn â sut y gellir defnyddio treth i'n helpu i gyflawni ein hamcanion ar gyfer Cymru. Gellir gwneud hyn drwy newid ymddygiad, codi refeniw i fuddsoddi mewn gwasanaethau cyhoeddus, neu'r ddau. Mae trethiant yn ddull pwysig, ac mae'n iawn inni ystyried yn awr sut i wneud y defnydd gorau o'n pwerau newydd dros drethiant. Gyda'r trethi Cymreig cyntaf yn cael eu casglu o fis Ebrill ymlaen, rydym wedi rhoi llawer o amser ac ystyriaeth i sicrhau bod y trethi hyn yn diwallu anghenion a blaenoriaethau Cymru. Wrth inni ddatblygu ein system drethu, mae angen inni edrych y tu hwnt i'r cyfleoedd y mae'r trethi datganoledig cyntaf hyn yn eu darparu. Dyna pam y dechreuodd Ysgrifennydd y Cabinet dros Gyllid sgwrs gyda'r cyhoedd yng Nghymru y llynedd ynghylch trethi newydd yng Nghymru. Ers dechrau'r sgwrs honno gyda dadl yn y Siambr hon, fe'n calonogwyd gan ba mor eang yr ymgysylltwyd â phobl Cymru, a nifer y syniadau newydd ar gyfer trethi newydd a ddaeth i law. Un o'r syniadau hynny oedd treth ar dir gwag, a'r mis diwethaf, cyhoeddodd Ysgrifennydd y Cabinet dros Gyllid y byddai'n bwrw ymlaen â'r syniad hwn i roi prawf ar fecanwaith Deddf Cymru 2017 ar gyfer datganoli trethi newydd, a gwn ei fod wedi cael nifer o sgyrsiau gyda chi am hynny hefyd, Vikki. Drwy gynyddu cost dal gafael ar dir sy'n addas ar gyfer datblygu, gallai treth ar dir gwag helpu i newid cydbwysedd cymhellion i annog datblygu. Diben treth ar dir gwag fyddai ysgogi newid ymddygiad, yn hytrach na chreu refeniw ychwanegol. Wrth geisio sicrhau bod tir gwag yn cael ei ddatblygu, mae'n iawn inni archwilio'r holl ddulliau sydd ar gael i ni, gan gynnwys treth. Fel y nododd Vikki, yn ddiweddar cyflwynodd Gweriniaeth Iwerddon ardoll ar safleoedd gwag i fynd i'r afael â'r problemau rydym ninnau hefyd am fynd i'r afael â hwy yng Nghymru, ac mae'n darparu pwynt cyfeirio defnyddiol ar gyfer sut y gallai treth ar dir gwag weithio yng Nghymru. O dan y model hwn, pan fydd safle cymwys wedi bod yn wag am flwyddyn, caiff ei gofrestru gan yr awdurdod lleol perthnasol. Os na chyflawnir unrhyw ddatblygu ystyrlon wedyn o fewn 12 mis, gosodir yr ardoll a'i chasglu bob blwyddyn mewn perthynas â'r flwyddyn flaenorol nes y bydd y datblygiad yn dechrau. Yn achos y weriniaeth, mae'r ardoll ar safleoedd gwag yn daladwy ar dir a nodwyd fel tir sy'n addas ar gyfer datblygu tai ac adfywio. Wrth ddatblygu treth ar dir gwag yng Nghymru, byddwn eisiau archwilio sut y gallai helpu i gyflawni amcanion ym maes tai ac adfywio. Yn wir, Vikki, rwy'n meddwl eich bod wedi crybwyll amcanion hamdden a thwristiaeth yn ogystal, ac rydym yn bendant yn awyddus i edrych ar y rheini. Nid ydym am gosbi'r rheini sy'n mynd ati i ddatblygu o fewn amserlenni'r broses arferol, na'r rhai sy'n cael eu hatal rhag datblygu gan bethau megis halogi. Rydym yn mynd ati'n benodol i ddatrys y broblem rydym wedi ei thrafod heddiw sef tirfeddianwyr yn dibynnu ar y farchnad i godi prisiau ac ymelwa ar gynnydd heb ei ennill yng ngwerth tir. Er mwyn cyflawni ein hamcanion polisi, bydd angen inni ystyried yn ofalus sut y byddai gosod a strwythuro treth o'r fath, ac rydym yn gweithio gyda rhanddeiliaid i gynllunio dull o weithredu trethiant a fydd yn cymell rhag ymddygiad nad ydym ei eisiau heb ganlyniadau anfwriadol. Fodd bynnag, ni allwn ystyried cyflwyno treth ar dir gwag heb i'r pwerau gael eu trosglwyddo i'r Cynulliad yn gyntaf. Yn gwbl briodol, nid yw proses Ddeddf Cymru yn gyflym nac yn hawdd. Nawr, mae Ysgrifennydd y Cabinet dros Gyllid wedi cytuno â Phrif Ysgrifennydd y Trysorlys - mae llawer o ysgrifenyddion yma - ynglŷn â sut y bydd y broses yn gweithio'n ymarferol. Felly, bydd yn ysgrifennu at Ysgrifennydd Ariannol y Trysorlys i gychwyn y broses honno. Pan fydd cymhwysedd ar gyfer treth ar dir gwag wedi'i ddatganoli, bydd Ysgrifennydd y Cabinet dros Gyllid yn parhau wedyn i weithio gyda rhanddeiliaid i ddatblygu cynigion polisi manwl i'r Cynulliad hwn wneud gwaith craffu arnynt. Nid yw pob ymddygiad bancio tir yn gysylltiedig â safleoedd gwag. Mae Ysgrifennydd y Cabinet dros Gyllid yn cychwyn ar drafodaeth ehangach am dreth gwerth tir a pha un a ellid cymhwyso'r ffordd hon o godi refeniw i drethi eiddo sydd eisoes yn bodoli yng Nghymru - er enghraifft, trethi lleol. Mae nifer o wledydd eraill wedi arbrofi gyda threthi lleol yn seiliedig ar ryw fesur o werth tir, ond yn y gorffennol, mae'r goblygiadau gweinyddol wedi atal cynnydd. Rhaid imi ddweud nad yw'r tir yn aml yn wag yn fy etholaeth yn Abertawe mewn gwirionedd, ond mae'n cynnwys adeiladau sydd wedi cael eu gadael i ddirywio heibio i'r pwynt lle y gellir eu hadnewyddu ac maent yn ddolur llygaid pur ac yn llawn cymaint o broblem â thir sy'n wag go iawn ond bod nifer o broblemau eraill ynghlwm wrthynt. Felly, mae gennym nifer fawr o fuddsoddwyr preifat sydd wedi buddsoddi mewn adeiladau hen a hanesyddol weithiau sy'n eu gadael fel y maent wedyn, ac mae un adeilad o'r fath yng nghanol dinas Abertawe ac mae wedi bod yn adfail llwyr ers nifer o flynyddoedd, gyda'r holl stwff yn tyfu allan ohono, ac mae'r buddsoddwr yn gwrthod gwerthu ar y sail y bydd, yn y pen draw, yn cynyddu yn ei werth. Felly, mae gennyf ddiddordeb etholaethol mewn gweld sut y gallwn ymestyn hynny i gynnwys dod ag adeiladau adfeiliedig yn ôl i ddefnydd buddiol hefyd. Felly, yn ystod oes y Cynulliad, mae Ysgrifennydd y Cabinet dros Gyllid yn mynd i brofi dichonoldeb treth gwerth tir fel dewis posibl yn lle'r defnydd o ardrethi annomestig. Bydd Ysgrifennydd y Cabinet yn ceisio cyhoeddi asesiad o hyn i lywio'r ddadl ehangach cyn y Cynulliad nesaf ac wedi hynny. Fel y dywedodd David Melding, mae dadleuon fel hyn yn sicrhau bod syniadau o'r fath yn cael eu cyflwyno ar y llawr lle y gallwn edrych arnynt o ddifrif. Diolch.