English: I absolutely agree with Alun Davies that there are two sides to the coin, if you like, in terms of raising taxation here in Wales. One is about raising revenue, but the other, of course, is about behaviour change. Our landfill disposals tax speaks very strongly to that, because we want to see those figures actually going down. I'm keen to explore, in future, what more we can do with landfill disposals tax in terms of supporting that circular economy that we want to see. Alun Davies referred specifically to our tax policy framework, which is underpinned by those five principles, and, actually, as a result of conversations that I've previously had with Alun Davies on the floor of the Senedd, and also some discussion in the Finance Committee, I have asked officials to start a piece of work that reviews those principles, to explore whether they are still the right principles for us going forward or whether we need to change and adapt them. Certainly, I think that that important role that tax has in terms of delivering that greener Wales that we want to see is up there with those potential principles for the future. Then there was the important point about whether or not the inter-governmental relationships are working and to what extent the machinery that sits around and supports that is also working. I think that this certainly would be an area where we would want to see improved working with the UK Government, but it is an area that speaks very strongly to one of those areas where we need an independent arbiter now to explore the evidence that we've provided, which we believe fully meets everything that we're required to do under the Act, in terms of providing information and data and views and so forth in order to see the devolution of the power. I think that we need that outside view as to whether or not there is more that is required of us, or whether the stalling is purely political, as I believe it might be, on the part of the UK Government.
Welsh: Cytunaf yn llwyr ag Alun Davies fod dwy ochr i'r geiniog, os hoffech chi, o ran codi trethiant yma yng Nghymru. Mae un yn ymwneud â chodi refeniw, ond mae'r llall, wrth gwrs, yn ymwneud â newid ymddygiad. Mae ein treth gwarediadau tirlenwi yn dangos hynny'n glir iawn, oherwydd rydym eisiau gweld y ffigurau hynny'n gostwng mewn gwirionedd. Rwy'n awyddus i archwilio, yn y dyfodol, beth arall y gallwn ei wneud gyda threth gwarediadau tirlenwi o ran cefnogi'r economi gylchol honno yr ydym ni eisiau ei gweld. Cyfeiriodd Alun Davies yn benodol at ein fframwaith polisi treth, sy'n seiliedig ar y pum egwyddor hynny, ac, mewn gwirionedd, o ganlyniad i sgyrsiau yr wyf wedi'u cael o'r blaen gydag Alun Davies ar lawr y Senedd, a hefyd rhywfaint o drafodaeth yn y Pwyllgor Cyllid, rwyf wedi gofyn i swyddogion ddechrau darn o waith sy'n adolygu'r egwyddorion hynny, i archwilio ai nhw yw'r egwyddorion cywir i ni o hyd wrth symud ymlaen neu a oes angen i ni eu newid a'u haddasu. Yn sicr, rwy'n credu bod y swyddogaeth bwysig honno sydd gan dreth o ran cyflawni'r Gymru wyrddach honno yr ydym ni eisiau ei gweld, yno gyda'r egwyddorion posibl hynny ar gyfer y dyfodol. Yna roedd y pwynt pwysig ynghylch a yw'r cydberthnasau rhynglywodraethol yn gweithio ai peidio ac i ba raddau y mae'r dulliau gweithredu sy'n cefnogi hynny hefyd yn gweithio. Rwy'n credu y byddai hyn yn sicr yn faes lle byddem eisiau gweld gwell gweithio gyda Llywodraeth y DU, ond mae'n faes sy'n uniaethu'n gryf iawn ag un o'r meysydd hynny lle mae angen canolwr annibynnol arnom nawr i archwilio'r dystiolaeth yr ydym wedi'i darparu, sydd, yn ein barn ni, yn bodloni popeth y mae'n ofynnol i ni ei wneud o dan y Ddeddf yn llawn, o ran darparu gwybodaeth a data a safbwyntiau ac ati er mwyn gweld datganoli'r pŵer. Rwy'n credu bod angen y farn o'r tu allan honno arnom ni ynghylch a oes mwy sy'n ofynnol i ni ei wneud ai peidio, neu a yw'r oedi'n gwbl wleidyddol, fel y credaf y gallai fod, ar ran Llywodraeth y DU.