A gaf i ddweud, fel aelod o’r pwyllgor, gyda’r aelodau eraill sydd yma heddiw, mor ddiolchgar oeddwn i i’r rhanddeiliaid a ddaeth i drafod y mater hwn gyda ni dros frecwast rhyw fis yn ôl? Cawson ni fore diddorol iawn, a byddwn i’n annog pawb i ddarllen yr adroddiad am ddarlun cytbwys o’r drafodaeth a gawson ni y bore hwnnw.

Business rates are obviously a major part of any business expenditure and particularly in the case of small businesses, so it’s right, of course, that we make sure that they are fit for purpose, and I’m glad the Cabinet Secretary has indicated an intention to review several aspects of the non-domestic rates regime. One of the things that became evident in the discussion that we had in that stakeholder breakfast was that those who understand how business rates work would say that they are pretty straightforward, in general terms, in Wales; it gets more complex when you look at reliefs and exemptions and so on. But that said, there is still a general lack of understanding, really, of the basis on which they’re calculated.