Lywydd, diolch yn fawr. Yn 2018, bydd Llywodraeth Cymru, ar lefel genedlaethol, yn codi ei harian ei hun i’w wario ar wasanaethau cyhoeddus am y tro cyntaf ers bron 800 o flynyddoedd. Bydd hyn yn digwydd pan fydd treth dir y dreth stamp a’r dreth dirlenwi yn cael eu datganoli. Bydd hwn yn gam pwysig yn ein taith ddatganoli ac yn newid mawr yn y ffordd mae gwasanaethau cyhoeddus yn cael eu hariannu.

Gwnaeth Jane Hutt, fy rhagflaenydd i, ddechrau ar y broses o baratoi ar gyfer y newid hwn drwy gyflwyno'r hyn sydd wedi dod erbyn hyn yn Ddeddf Casglu a Rheoli Trethi (Cymru) 2016. Cafodd y ddeddfwriaeth hon ei phasio yn unfrydol gan y pedwerydd Cynulliad Cenedlaethol. I wireddu potensial y trethi datganoledig hyn yn llawn, bydd Llywodraeth Cymru yn cyflwyno dau Fil arall. Bydd y naill ar y dreth trafodiadau tir a gwrthweithio osgoi trethi datganoledig a’r llall ar y dreth gwarediadau tirlenwi.

Bydd y trethi Cymreig yn deg, a byddwn ni’n sicrhau eu bod nhw mor syml â phosibl. Byddant yn rhoi sefydlogrwydd a sicrwydd i drethdalwyr ac yn cefnogi swyddi a thwf. Byddaf i’n canolbwyntio ar ein hymrwymiad i lesiant cenedlaethau’r dyfodol wrth ddatblygu a gweithredu ein polisi trethi.

Mae’r Bil treth trafodiadau tir a gwrthweithio osgoi trethi datganoledig (Cymru) drafft yn cael ei gyhoeddi heddiw. Mae hwn yn Fil hir a thechnegol. Drwy gyhoeddi drafft o’r Bil hwn, rwy’n gobeithio rhoi amser i Aelodau’r Cynulliad, rhanddeiliaid sydd â diddordeb a’r cyhoedd ymgyfarwyddo â’i nodau a strwythur ei ddarpariaethau cyn iddo gael ei gyflwyno i’r Cynulliad yn yr hydref.

Tynnodd yr ymgynghoriad cyhoeddus ar y dreth trafodiadau tir yn ogystal â’r dreth gwarediadau tirlenwi sylw at y galw i fod yn gyson â threthi presennol y Deyrnas Unedig. Lywydd, rwyf eisiau bod yn glir: ni fyddwn yn newid unrhyw beth yn ddiangen. Mae ein cynigion wedi cael eu cynllunio i sicrhau bod y sefyllfa’n dod yn fwy effeithlon ac effeithiol ac i sicrhau hefyd fod y ffocws ar anghenion a blaenoriaethau Cymru.

Llywydd, since the consultation on our proposed legislation closed, in respect of land transaction tax, I am mindful of the changes both the UK and Scottish Governments have since made to their respective taxes, in particular the additional rate on second homes. The UK changes were consulted on in Wales and England this year, and the legislation is currently progressing through the UK Parliament. I will publish a technical consultation about the Welsh policy approach to ensure that taxpayers, agents and wider stakeholders have an opportunity to contribute their views about how this might work in Wales, with a view to introducing this during the scrutiny process of the land transaction tax and anti-avoidance of devolved taxes Bill.

Turning now to landfill disposals tax, an element of the current UK tax is used to support a landfill communities fund. During the public consultation on the replacement of that tax in Wales, a wide range of views were received about what should happen to the fund following devolution of the tax. The fund has played an important role in supporting communities close to landfill sites and I’m happy to confirm this afternoon that it is my intention to set up a landfill disposals tax communities scheme to continue this valuable work in Wales.

Llywydd, Members will be aware that I recently confirmed my decision that the Welsh Revenue Authority will lead on collection and management of both land transaction tax and landfill disposals tax and will work directly with Natural Resources Wales on compliance and enforcement of landfill disposals tax. We will maintain our constructive and positive relationship with HMRC to develop skills, expertise and capability within Wales on tax administration. I expect the WRA to provide a high-quality service to enable Welsh taxpayers to pay the right amount of tax at the right time but also to take a robust approach to tax avoidance and evasion. In the autumn, the process of appointing a WRA chair will begin. The chair will work alongside the WRA implementation director to create the right leadership team. I anticipate the full board will be in place six months before the authority begins to start the work of collecting and managing Wales’s devolved taxes.

Following the introduction of the devolved taxes, part of the Welsh Government’s future budget will depend on devolved tax revenues. As the UK Government will no longer receive those revenues, an equivalent reduction will be made to the Welsh block grant. The methodology for calculating this will be set out in a new fiscal framework for Wales, which will be negotiated with the Chief Secretary to the Treasury and which I believe this Welsh Assembly should have the power to accept or reject. These negotiations will consider how the adjustment to the Welsh block grant should reflect the full devolution of stamp duty land tax and landfill tax and how it should operate in the event of partial devolution of income tax. As part of the new arrangements, I will also seek detailed clarification about the operation of the funding floor and an increase in our capital borrowing limit.

Llywydd, during the last term, a strong consensus existed across this Assembly about the need to secure a fair funding deal for Wales alongside our new fiscal responsibilities. That consensus has been of material advantage in our discussions with the Treasury. A sensible fiscal framework will pave the way to the introduction of Welsh rates of income tax—a decision that I am clear should continue to rest with the National Assembly.

In view of the omission from the Wales Bill of air passenger duty, we will be continuing to press the case for, as a minimum, direct long-haul air passenger duty to be devolved to Wales. This would ensure parity with Northern Ireland.

Lywydd, trethi sy’n ariannu gwasanaethau cyhoeddus Cymru; gwasanaethau rydym ni i gyd yn dibynnu arnyn nhw. Bydd datganoli trethi yn rhoi cyfle i Gymru gadw golwg mwy cyflawn, integredig a hirdymor ar ei sefyllfa ariannol. Mae’r gallu i godi trethi yn rhoi cyfle i Gymru gynnwys pobl mewn penderfyniadau ynghylch lefelau a graddau’r cyllid a fydd yn cael ei godi, yn ogystal â phenderfyniadau ynghylch sut i wario’r arian hwnnw. Rwy’n edrych ymlaen at glywed sylwadau Aelodau’r Cynulliad y prynhawn yma. Diolch yn fawr.