English: Thank you, Deputy Presiding Officer. As we've heard two speeches from two committee chairs and one from a party spokesperson from one of the opposition parties, I think I will keep my comments brief, because I don't want to rehearse the same old issues. But generally speaking, we welcome and accept, as Nick Ramsay said, just how necessary the introduction of this tax is, considering, as Simon Thomas mentioned, the significant decrease in Welsh funding that would come about if we weren't to introduce such a tax in light of the changes that are to take place in two years' time. So, I think it's a reasonable step to introduce a new land transaction tax in order to avoid that situation arising. Of course, in terms of this afternoon's debate, we are at Stage 1 and we will have an opportunity to scrutinise fully the types of details that we've just had a taster of. Of course, there's a great deal more detail available in these very useful reports, and we're grateful for the work of Members on both committees. It is one of the most technically complex Bills that the Welsh Government has ever introduced. I think we should praise them on the broad-ranging consultation that has taken place on this Bill, and their willingness to include practitioners and stakeholders in the process as a whole, and the type of approach that has been reflected in the way that the Cabinet Secretary for Finance has treated with this process. I do think that we would all accept the fundamental principle that we should ensure that the transfer from the old system to the new system is as smooth as possible. It is understandable, since SDLT is long established in Wales, that practitioners are well used to that way of working, I think, therefore, that the Cabinet Secretary's endeavours in drawing up a Bill that introduces a new tax, but one that has enough of the features of SDLT to make it easily recognisable for practitioners, is a sensible step. Of course, I think we are eager, as has started to happen in Scotland, that we should be taking the opportunities that will emerge from having these powers to innovate in due time. I think it's a matter of getting the balance right that is the challenge for us. This is what we will be discussing in more detail during the next stages of the Bill's scrutiny: for example, the ability to create regional bands in order to reflect the different characteristics and natures of the housing markets and other relevant factors in various parts of Wales, and the differences in talking about the current situation as far as second homes and buy to let are concerned. Of course, that context too is different in England, and particularly in London as compared to the situation in Wales. It may be different again on a regional and local level in Wales. Therefore, what we want to ensure is that that balance is correctly struck in terms of the Bill, in terms of creating the framework where we have sufficient consistency with the old SDLT system, and then taking the opportunity to innovate. Certainly, in thinking about the debate that we have just had, we do need an appropriate role for the Senedd here - and both Chairs touched upon this issue - and we do need to ensure that as we are legislating for the first time here, in creating this tax for the first time in 800 years, then we must ensure that we get the foundations and principles right in terms of the balance of power between the Executive and the Parliament in terms of acting on this Bill and this tax, but also in terms of the way in which we legislate and tax more generally.
Welsh: Diolch, Ddirprwy Lywydd. Gan ein bod ni wedi cael dwy araith gan ddau gadeirydd pwyllgor a hefyd un araith gan lefarydd yn barod ar ran un o'r gwrthbleidiau, rwy'n credu fe wnaf i fyrhau rhywfaint ar y sylwadau sydd gennyf i, achos nid wyf i eisiau mynd dros yr un hen dir. Yn gyffredinol, wrth gwrs, rŷm ni'n croesawu ac yn derbyn, fel y dywedodd Nick Ramsay, pa mor angenrheidiol yw cyflwyno'r dreth yma o ystyried, fel yr oedd Simon Thomas yn sôn hefyd, y gostyngiad sylweddol yng nghyllid Cymru a fyddai'n dilyn oni bai ein bod ni'n cyflwyno treth yn sgil y newidiadau ymhen dwy flynedd. Felly, mae'n gam rhesymol, rwy'n credu, i gyflwyno treth trafodiadau tir newydd er mwyn osgoi hynny. Wrth gwrs, o ran y ddadl nawr, rŷm ni yn ystod Cyfnod 1 ac mi fydd yna gyfle gennym i graffu mwy ar y math o fanylion rydym ni newydd gael rhagflas ohonyn nhw. Wrth gwrs, mae yna lawer mwy o hynny ar gael yn yr adroddiadau hynod ddefnyddiol hyn, a rŷm ni'n ddiolchgar iawn am waith yr Aelodau ar y ddau bwyllgor. Mae'n un o'r Mesurau mwyaf technegol, cymhleth mae Llywodraeth Cymru wedi'u cyflwyno hyd yma. Mae'n rhaid eu canmol nhw, rwy'n credu, ar yr ymgynghoriad eang iawn sydd wedi bod ar y Bil yma hyd yma, a'r parodrwydd i gynnwys ymarferwyr a rhanddeiliaid yn y broses gyfan, a'r math o ymagwedd, rwy'n credu, sydd wedi cael ei hadlewyrchu yn y ffordd mae'r Ysgrifennydd Cyllid wedi ymwneud â'r broses yma. Rwy'n credu ein bod ni i gyd yn derbyn yr egwyddor sylfaenol o sicrhau bod y trosglwyddiad o'r hen system i'r un newydd mor hwylus ag sy'n bosib. Mae'n ddealladwy, wrth gwrs, gan fod SDLT wedi'i hen sefydlu yng Nghymru, fod ymarferwyr yn gyfarwydd iawn â'r ffordd honno o weithio, felly rwy'n credu bod ymdrechion yr Ysgrifennydd Cabinet i lunio Bil sy'n cyflwyno treth newydd, ond un sydd yn meddu ar ddigon o elfennau yr SDLT fel ei bod hi'n hawdd i'w hadnabod, yn synhwyrol o ystyried hynny. Wrth gwrs, rwy'n credu ein bod ni yn awyddus, fel sydd wedi dechrau digwydd yn yr Alban wrth gwrs, i gymryd y cyfle a fydd yn deillio o gael y pwerau yma i arloesi maes o law. Rwy'n credu mai cael y balans yn iawn ydy'r her. Dyma beth fyddwn ni, rwy'n credu, yn mynd ati i'w drafod mewn mwy o fanylder yn ystod y camau nesaf yn y drafodaeth: er enghraifft, y gallu i greu bandiau rhanbarthol i adlewyrchu natur wahanol y farchnad dai a ffactorau eraill sy'n berthnasol mewn rhannau eraill o Gymru, a'r natur wahanol wrth sôn am y sefyllfa bresennol mor belled ag y mae ail dai a 'buy to let' yn y cwestiwn. Wrth gwrs, mae'r cyd-destun hwnnw hefyd yn wahanol yn Lloegr, ac yn arbennig yn Llundain o gymharu â Chymru. Mae o bosib yn wahanol unwaith eto ar lefel ranbarthol a lleol yng Nghymru. Felly, byddwn ni eisiau sicrhau bod y balans yn iawn o ran y Mesur, o ran creu'r fframwaith lle mae yna gysondeb digonol gyda'r hen drefniant, ac wedyn cymryd y cyfle i arloesi. Ac yn sicr, o feddwl hefyd am y drafodaeth ddiwethaf gawson ni, mae eisiau lle priodol i'r Senedd yma - ac roedd y ddau Gadeirydd wedi cyffwrdd ar hyn - ac mae eisiau gwneud yn siŵr, gan ein bod ni'n deddfu am y tro cyntaf fan hyn i greu'r dreth yma am y tro cyntaf ers 800 mlynedd, ein bod ni'n gosod y seiliau a'r egwyddorion yn iawn o ran y balans pŵer rhwng y Llywodraeth a rhwng y Senedd mor belled ag y mae gweithredu yng nghyd-destun y Bil yma, a'r dreth yma, ond hefyd o ran y ffordd rydym yn deddfu a threthu yn gyffredinol.