English: I'd like to thank the Member for also being the first to ask a question of a committee Chair, and I will certainly pass on his congratulations to the enlightened people who came up with this idea. I'd also add my thanks to the previous Chair and the previous finance Minister for their work in this regard as well. A lot of what I said in the statement was building on - as he knows, as a member of the previous committee - the work of that previous committee. I think he raised two specific questions with me. First, how we deal with tax and spend. Yes, I think the scrutiny of that is an open issue for the committee and the Assembly to debate. My own preference would be that we did it together. I think you look at tax and spend together. I think looking at it in the round is a preferable way to do that, but other institutions have other ways of doing it, as he pointed out, and I think that that's something that we need to bear in mind, learning from other places, but never copying other places, necessarily. A tax review mechanism, I think, is an interesting point. I think it brings us, really, to the heart of why taxes are being devolved in Wales. It's not simply as an administrative function, as might have been thought of, it's a key thing that actually empowers Welsh Government and powers the accountability of Welsh Government, because for the first time we'll have a Government that's responsible for part of the revenue that it spends. I think any Government, therefore, would want to have a process by which it reviews that tax revenue and would have a mechanism for the most effective way and the most efficient way of raising taxes. I think that will keep the committee very busy for the next five years.
Welsh: Hoffwn ddiolch i'r Aelod hefyd am fod y cyntaf i ofyn cwestiwn i Gadeirydd pwyllgor, a byddaf yn sicr yn trosglwyddo ei longyfarchiadau i'r bobl oleuedig a feddyliodd am y syniad hwn. Hoffwn ychwanegu fy niolch innau hefyd i'r Cadeirydd blaenorol a'r Gweinidog cyllid blaenorol am eu gwaith yn hyn o beth. Mae llawer o'r hyn a ddywedais yn y datganiad yn adeiladu - fel y gŵyr, fel aelod o'r pwyllgor blaenorol - ar waith y pwyllgor blaenorol hwnnw. Rwy'n credu iddo ofyn dau gwestiwn penodol i mi. Yn gyntaf, sut rydym yn ymdrin â threthiant a gwariant. Ie, rwy'n credu bod y broses o graffu ar hynny'n fater agored i'r pwyllgor a'r Cynulliad ei drafod. Yr hyn a fyddai orau gennyf fi fyddai ein bod yn gwneud y ddau beth gyda'i gilydd. Rwy'n credu eich bod yn edrych ar dreth a gwariant gyda'i gilydd. Rwy'n credu bod edrych arno yn ei gyfanrwydd yn ffordd well o wneud hynny, ond mae gan sefydliadau eraill ffyrdd eraill o'i wneud, fel y nododd, a chredaf fod hynny'n rhywbeth y mae angen i ni ei gadw mewn cof, gan ddysgu o leoedd eraill, ond byth yn copïo lleoedd eraill, o reidrwydd. Mae mecanwaith adolygu treth, rwy'n credu, yn bwynt diddorol. Rwy'n credu ei fod, mewn gwirionedd, yn mynd â ni at wraidd y rheswm pam fod trethi yn cael eu datganoli i Gymru. Nid swyddogaeth weinyddol yn syml ydyw, fel y byddai pobl efallai yn ei gredu, mae'n beth allweddol sydd, mewn gwirionedd, yn rhoi grym i Lywodraeth Cymru ac yn pweru atebolrwydd Llywodraeth Cymru, oherwydd am y tro cyntaf bydd gennym Lywodraeth sy'n gyfrifol am ran o'r refeniw y mae'n ei wario. Rwy'n credu y byddai unrhyw Lywodraeth, felly, eisiau proses ar gyfer adolygu'r refeniw treth a byddai ganddi fecanwaith ar gyfer y ffordd fwyaf effeithiol a'r ffordd fwyaf effeithlon o godi trethi. Rwy'n credu y bydd hynny'n cadw'r pwyllgor yn brysur iawn dros y pum mlynedd nesaf.