English: Thank you very much, and thank you to colleagues for their contributions this afternoon. I'm glad it's been recognised that the Bill is the result of a considerable body of work by many people, and I would like to put my thanks on record to all of them, and I'm sure that the collaborative way of working that I've tried to adopt has helped to strengthen the existing relationships, which I hope will put us in good stead for the future. I do want to address the particular point around primary versus secondary legislation and, of course, in ordinary circumstances of law making, where law is made as a result of considered policy development rather than required urgently or in response to external events, it's of course right that the Senedd should determine who is taxed and how they're taxed, in accordance with the constitutional principles set out in the Government of Wales Act 2006. However, this Bill and the power within the Bill are intended to deal with extraordinary circumstances and ones that are absolutely distinctive to tax legislation. To provide an example, there've been many instances where new tax elements of stamp duty land tax have been introduced by the UK Government immediately or very shortly after an announcement is made, and that's generally, of course, to prevent taxpayers from forestalling. But I think that the UK Parliament recognised the distinctive nature of tax legislation when it provided UK Ministers with the power in section 109 of the Finance Act 2003 to be able to make any changes to stamp duty land tax legislation that are expedient in the public interest. The Scottish Parliament provided the Scottish Government with many regulation-making powers in its devolved taxes Act, including the setting of rates and bands by made affirmative procedure regulations. Of course, the Senedd, following the precedent set by the Scottish Parliament, provided Welsh Ministers with a similar suite of regulation-making powers, including the setting of rates by made affirmative procedure regulations. So, this Bill is seeking to build on those precedents, developing that flexible and agile mechanism to respond to external circumstances that are outside of our control, to protect Welsh taxpayers and protect the Welsh budget.
Welsh: Diolch yn fawr iawn, a diolch i'ch cyd-Aelodau am eu cyfraniadau y prynhawn yma. Rwy'n falch bod cydnabyddiaeth bod y Bil yn ganlyniad i gorff sylweddol o waith gan lawer o bobl, a hoffwn gofnodi fy niolch i bob un ohonyn nhw, ac rwy'n siŵr bod y ffordd gydweithredol o weithio yr wyf wedi ceisio'i mabwysiadu wedi helpu i gryfhau'r berthynas bresennol, a fydd, gobeithio, yn ein rhoi mewn sefyllfa dda ar gyfer y dyfodol. Mae arnaf i eisiau mynd i'r afael â'r pwynt penodol ynghylch deddfwriaeth sylfaenol o'i gymharu ag is-ddeddfwriaeth ac, wrth gwrs, mewn amgylchiadau cyffredin o ran deddfu, lle gwneir cyfraith o ganlyniad i ddatblygu polisi ystyriol yn hytrach na'i bod yn ofynnol ar frys neu mewn ymateb i ddigwyddiadau allanol, mae'n briodol, wrth gwrs, i'r Senedd benderfynu pwy sy'n cael eu trethu a sut y cânt eu trethu, yn unol â'r egwyddorion cyfansoddiadol a nodir yn Neddf Llywodraeth Cymru 2006. Fodd bynnag, bwriedir i'r Bil hwn a'r pŵer yn y Bil ymdrin ag amgylchiadau eithriadol a rhai sy'n gwbl unigryw i ddeddfwriaeth treth. Er enghraifft, cafwyd llawer o achosion lle mae elfennau treth newydd o dreth tir y dreth stamp wedi'u cyflwyno gan Lywodraeth y DU yn syth neu'n fuan iawn ar ôl gwneud cyhoeddiad, ac mae hynny'n gyffredinol, wrth gwrs, i atal trethdalwyr rhag achub y blaen. Ond rwy'n credu bod Senedd y DU wedi cydnabod natur unigryw deddfwriaeth treth pan roddodd y pŵer i Weinidogion y DU yn adran 109 o Ddeddf Cyllid 2003 allu gwneud unrhyw newidiadau i ddeddfwriaeth treth tir y dreth stamp sy'n hwylus er budd y cyhoedd. Rhoddodd Senedd yr Alban lawer o bwerau i Lywodraeth yr Alban wneud rheoliadau yn ei Deddf trethi datganoledig, gan gynnwys pennu cyfraddau a bandiau drwy gyflwyno rheoliadau gweithdrefn gadarnhaol. Wrth gwrs, rhoddodd y Senedd, yn dilyn y cynsail a osodwyd gan Senedd yr Alban, gyfres debyg o bwerau i Weinidogion Cymru wneud rheoliadau, gan gynnwys pennu cyfraddau drwy reoliadau gweithdrefn gadarnhaol. Felly, mae'r Bil hwn yn ceisio adeiladu ar y cynseiliau hynny, gan ddatblygu'r mecanwaith hyblyg ac ystwyth hwnnw i ymateb i amgylchiadau allanol sydd y tu hwnt i'n rheolaeth, i ddiogelu trethdalwyr Cymru a diogelu cyllideb Cymru.