English: Diolch. I really do welcome this debate this afternoon, and I thank all Members for their comments. And I think that the contributions that we've had really speak to the complexity of the issue that we're trying to grapple with this afternoon. Welsh Government does support the motion, which recognises the vital role that council tax plays in contributing to the funding of local services here in Wales. Our local authorities have worked hard to continue to deliver the services that their communities need, despite the challenges that have been presented by a decade of austerity, and challenges that I don't seek to underestimate, and which persist, despite the Government having protected local government from the worst effects of cuts imposed on our budgets. But it is right that all households who have the means to pay council tax do so, and make a financial contribution to the services provided to their communities. And this applies to all households, whether they own or rent their home, whether their property is their only home, or whether they live there for only part of the year. We also have to ensure that households who do not have the means to pay receive effective support and are treated with dignity and respect. We do have a comprehensive national framework in place, to ensure that local authorities are able to collect and, if necessary, enforce the payment of council tax. And the responsibility for the collection of council tax rests with individual authorities, and they have a number of powers at their disposal to help them with this. Local authorities have well-tested procedures for ensuring they're able to collect the tax effectively and efficiently from households who can afford to pay. The Valuation Office Agency also has a vital role to play in ensuring that all properties are accurately listed for council tax and non-domestic rates purposes. And I think Wales does have an enviable record in terms of collecting council tax. Our average collection rate is higher than that in England and Scotland, and, of course, we can't be compared with Northern Ireland where they don't have a comparable council tax. Collection rates in Wales increased to over 97 per cent when we introduced our council tax reduction scheme in 2013-14, and they've been maintained at that high level ever since. Some authorities achieve higher collection rates than others, and those are for reasons unrelated to the nature of their council tax base or local demographics, and we've been working closely with authorities to ensure that they share good practice and learn from each other. I think the publication of the council tax protocol earlier this year, which was developed in partnership with local government, was a key step in terms of our efforts to make council tax fairer. The powers to charge council tax premiums on second homes and long-term empty properties are discretionary powers, and they were introduced to assist local authorities in managing issues within their local housing supply. It's important to note that Wales is the only part of the UK that has given authorities these powers in relation to second homes. They're intended to be used by local authorities in conjunction with other powers and responsibilities for housing, planning and economic development, amongst others, to take account of local issues and variations. It's for individual authorities to decide whether to apply the powers, and they're best placed to understand the local patterns of housing supply and demand, and how these fit with their local planning and development priorities. In deciding whether to introduce a premium, each authority needs to make a full assessment of all of the possible impacts. The national framework for the collection of council tax strikes a balance between the interests of individual householders, local communities and our economy. It provides a framework within which each authority can take account of its local circumstances and the needs of different stakeholders, and reflects factors that may be significant in one area but not another. It's important to note that we did consult widely before introducing the powers, and we also consulted widely on the exceptions to the premiums and the exceptions to our permanent small business rates relief scheme before introducing the new legislation for each scheme. The idea that Mike Hedges has described about removing the ability to access the small business rates relief scheme from any residential properties was one of those ideas that was considered during the putting together of this permanent small business rates relief scheme. But it was discounted at that time because it was thought that it would be burdensome and, potentially, have unintended consequences. I do want to get this right. This is one of the reasons why, in the tax policy work plan, which I launched at the end of last year, I did make very clear that the work plan for the year ahead would be to consider new approaches to deterring tax evasion and artificial avoidance, and improving compliance across all of the Welsh taxes, including measures to tackle evasion and avoidance of non-domestic rates and monitoring the implementation of new legislation to ensure that it's operating as intended and doesn't create opportunities for avoidance.
Welsh: Diolch. Rwy'n croesawu'r ddadl hon yn fawr y prynhawn yma, a diolch i'r holl Aelodau am eu sylwadau. Ac rwy'n credu bod y cyfraniadau a gawsom yn darlunio cymhlethdod y mater rydym yn ceisio mynd i'r afael ag ef y prynhawn yma. Mae Llywodraeth Cymru yn cefnogi'r cynnig, sy'n cydnabod y rhan hollbwysig y mae'r dreth gyngor yn ei chwarae yn cyfrannu at ariannu gwasanaethau lleol yma yng Nghymru. Mae ein hawdurdodau lleol wedi gweithio'n galed i barhau i ddarparu'r gwasanaethau y mae eu cymunedau eu hangen, er gwaethaf yr heriau a ddaeth yn sgil degawd o gyni, a heriau nad wyf yn ceisio eu tanbrisio, ac sy'n parhau, er bod y Llywodraeth wedi gwarchod llywodraeth leol rhag effeithiau gwaethaf y toriadau a orfodwyd ar ein cyllidebau. Ond mae'n iawn i'r holl aelwydydd sydd â modd o dalu'r dreth gyngor wneud hynny, a gwneud cyfraniad ariannol i'r gwasanaethau a ddarparir i'w cymunedau. Ac mae hyn yn berthnasol i bob cartref, p'un a ydynt yn berchen ar eu cartref neu'n ei rentu, p'un a yw eu heiddo yn unig gartref iddynt, neu eu bod yn byw yno am ran o'r flwyddyn yn unig. Mae'n rhaid i ni sicrhau hefyd fod cartrefi nad oes ganddynt fodd o dalu yn cael cymorth effeithiol a'u bod yn cael eu trin ag urddas a pharch. Mae gennym fframwaith cenedlaethol cynhwysfawr ar waith i sicrhau bod awdurdodau lleol yn gallu casglu'r dreth gyngor, ac os oes angen, gorfodi pobl i'w thalu. A'r awdurdodau unigol sy'n gyfrifol am gasglu'r dreth gyngor, ac mae ganddynt nifer o bwerau i'w helpu gyda hyn. Mae gan awdurdodau lleol weithdrefnau profedig ar gyfer sicrhau eu bod yn gallu casglu'r dreth yn effeithiol ac yn effeithlon gan aelwydydd sy'n gallu fforddio talu. Mae gan Asiantaeth y Swyddfa Brisio rôl hanfodol i'w chwarae hefyd yn sicrhau bod pob eiddo wedi'i restru'n gywir at ddibenion y dreth gyngor ac ardrethi annomestig. Ac rwy'n meddwl bod gan Gymru enw rhagorol mewn perthynas â chasglu'r dreth gyngor. Mae ein cyfradd gasglu gyfartalog yn uwch na'r gyfradd yn Lloegr a'r Alban, ac wrth gwrs, ni ellir ein cymharu â Gogledd Iwerddon lle nad oes ganddynt dreth gyngor y gellir ei chymharu. Cynyddodd cyfraddau casglu yng Nghymru i dros 97 y cant pan gyflwynasom ein cynllun gostyngiadau'r dreth gyngor yn 2013-14, ac maent wedi'u cynnal ar y lefel uchel honno byth ers hynny. Mae rhai awdurdodau'n cyflawni cyfraddau casglu uwch nag eraill, a hynny am resymau nad ydynt yn gysylltiedig â natur eu sylfaen dreth gyngor neu ddemograffeg leol, ac rydym wedi bod yn gweithio'n agos gydag awdurdodau i sicrhau eu bod yn rhannu arferion da ac yn dysgu gwersi oddi wrth ei gilydd. Rwy'n credu bod cyhoeddi protocol y dreth gyngor yn gynharach eleni, a gafodd ei ddatblygu mewn partneriaeth â llywodraeth leol, yn gam allweddol o ran ein hymdrechion i wneud y dreth gyngor yn decach. Mae'r pwerau i godi premiymau treth gyngor ar ail gartrefi ac eiddo sy'n wag yn hirdymor yn bwerau disgresiwn, a chawsant eu cyflwyno i gynorthwyo awdurdodau lleol i reoli problemau gyda'u cyflenwad tai lleol. Mae'n bwysig nodi mai Cymru yw'r unig ran o'r DU sydd wedi rhoi'r pwerau hyn i awdurdodau mewn perthynas ag ail gartrefi. Bwriedir iddynt gael eu defnyddio gan awdurdodau lleol ar y cyd â phwerau a chyfrifoldebau eraill ym maes tai, cynllunio a datblygu economaidd, ymhlith meysydd eraill, gan ystyried materion ac amrywiadau lleol. Yr awdurdodau unigol sydd i benderfynu a ydynt am ddefnyddio'r pwerau, a hwy sydd yn y sefyllfa orau i ddeall patrymau lleol y cyflenwad tai a'r galw am dai, a sut y mae'r rhain yn cyd-fynd â'u blaenoriaethau cynllunio a datblygu lleol. Wrth benderfynu a ddylid cyflwyno premiwm, mae angen i bob awdurdod wneud asesiad llawn o'r holl effeithiau posibl. Mae'r fframwaith cenedlaethol ar gyfer casglu'r dreth gyngor yn taro cydbwysedd rhwng buddiannau deiliaid tai unigol, cymunedau lleol a'n heconomi. Mae'n darparu fframwaith y gall pob awdurdod ei ddilyn i ystyried ei amgylchiadau lleol ac anghenion gwahanol randdeiliaid, ac mae'n adlewyrchu ffactorau a all fod yn arwyddocaol mewn un ardal ond nid mewn ardal arall. Mae'n bwysig nodi ein bod wedi ymgynghori'n eang cyn cyflwyno'r pwerau, ac ymgynghorasom yn eang hefyd ar yr eithriadau i'r premiymau a'r eithriadau i'n cynllun rhyddhad ardrethi busnesau bach parhaol cyn cyflwyno'r ddeddfwriaeth newydd ar gyfer pob cynllun. Roedd y syniad a ddisgrifiodd Mike Hedges am gael gwared ar allu unrhyw eiddo preswyl i gael mynediad at y cynllun rhyddhad ardrethi busnesau bach yn un o'r syniadau a ystyriwyd wrth lunio'r cynllun rhyddhad ardrethi busnesau bach parhaol. Ond cafodd ei ddiystyru bryd hynny oherwydd credwyd y byddai'n feichus ac o bosibl, yn arwain at ganlyniadau anfwriadol. Rwy'n awyddus i gael hyn yn iawn. Dyma un o'r rhesymau pam y dywedais yn eglur iawn yn y cynllun gwaith ar y polisi treth a lansiais ddiwedd y llynedd mai'r cynllun gwaith ar gyfer y flwyddyn i ddod fyddai ystyried dulliau newydd o atal pobl rhag efadu treth ac osgoi artiffisial, a gwella cydymffurfiaeth ar draws holl drethi Cymru, gan gynnwys mesurau i fynd i'r afael ag efadu ac osgoi ardrethi annomestig a monitro'r broses o weithredu deddfwriaeth newydd i sicrhau ei bod yn gweithredu yn ôl y bwriad ac nad yw'n creu cyfleoedd i osgoi talu.