Diolch yn fawr, Ddirprwy Lywydd. Mae cyflwyno’r Bil Treth Gwarediadau Tirlenwi (Cymru) yn gam arall ymlaen ar hyd y daith datganoli trethi. Dyma’r ail allan o ddwy dreth sy’n cael eu datganoli i Gymru. Mae’n dilyn y Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) a gafodd ei gyflwyno ym mis Medi, a’r Ddeddf Casglu a Rheoli Trethi (Cymru) a gafodd ei phasio yn gynharach eleni. Trwy ddatganoli trethi i Gymru, byddwn yn gallu datblygu system drethu sy’n fwy syml a theg i’n trethdalwyr ac sy’n cefnogi ein huchelgais ar gyfer gwasanaethau cyhoeddus, swyddi a thwf. Am y tro cyntaf mewn 800 o flynyddoedd, rydym ni’n datblygu a gweithredu system drethu sy’n fwy addas i amgylchiadau a phobl Cymru. Rydym ni wedi ymgynghori’n eang gyda rhanddeiliaid drwy gydol y broses o ddatblygu’r Bil hwn, a hoffwn ddiolch i bawb sydd wedi cyfrannu. Rydym yn gwerthfawrogi eu cyfraniad i’r gwaith manwl sydd wedi cael ei wneud ar hyn o bryd, a’r gwaith sydd i ddod.

This Bill will establish a new tax on disposals of waste to landfill, which will replace the existing landfill tax, which is levied on an England-and-Wales basis, from April 2018. The tax aims to ensure the revenue from landfill tax will continue to be collected for investment in public services in Wales. But this is not simply about tax collection, because this Bill is aligned with our waste policy. The landfill disposals tax will play an important role in helping us achieve our goal of a zero-waste Wales. It will continue to ensure the environmental cost of landfilling waste is identified and visible and, in doing so, will encourage greater prevention, reuse, recycling and recovery of waste.

I turn now to the specifics of the Bill and its content. Part 2 contains the definition of taxable disposals and the circumstances in which they may be exempt from tax. Part 3 sets out the arrangements for taxable disposals made at authorised landfill sites, such as liability to pay, calculation of tax, duty to register with the Welsh Revenue Authority and how to account for tax, including reliefs. Part 4 provides the arrangements for taxable disposals made at places other than authorised landfill sites, while Part 5 makes supplementary provision for credits, non-disposal areas, investigation and information sharing and sets out arrangements in relation to persons, groups, partnerships and unincorporated bodies.

A clear message from consultation has been the need for a smooth transition to landfill disposals tax in April 2018. This has been a priority for the Government in drawing up the Bill before you. As a result, the new tax will be broadly consistent with the existing landfill tax—there will be a similar process and approach to tax rates, which will provide stability and reassurance to businesses and minimise the risk of waste tourism. However, in response to stakeholder views, this legislation is both simpler and clearer to apply; it reflects established practices, it is up to date and it is relevant to Wales. Where current landfill tax includes ambiguities, we have sought to provide clarity.

In that context, Dirprwy Lywydd, let me also be clear: all those who have waste to dispose of will need to comply with this tax fully and properly. This Government will take a robust approach to compliance and enforcement. Natural Resources Wales will work with the Welsh Revenue Authority to undertake compliance and enforcement functions for land disposals tax. This will ensure that the Welsh Revenue Authority benefits from Natural Resources Wales’s experience and knowledge of landfill and its established relationships with landfill site operators. The Bill will enable the Welsh Revenue Authority to charge tax on unauthorised disposals of waste, therefore closing down a potential route for tax evasion, and ensuring a fair playing field for legitimate waste businesses. This will make it more financially onerous to make unauthorised disposals, and alter the balance in favour of disposal at an authorised landfill site.

A tax on unauthorised disposals was introduced as part of the Scottish landfill tax, and has been a feature of the Republic of Ireland’s landfill levy for the past 10 years. The decision to include some provision in this Bill has been warmly welcomed by stakeholders in Wales. The legislation will ensure that the process is transparent, proportionate and workable. The proposals have been developed to dovetail with existing environmental regulations, so that they will work alongside each other.

The Tax Collection and Management (Wales) Act 2016 provides overarching powers for the Welsh Revenue Authority to undertake criminal investigations and prosecutions in relation to tax evasion. The Welsh Government will consult about the extent and use of these powers early next year, to ensure that they provide an effective but proportionate deterrent.

Finally, Dirprwy Lywydd, some of the revenue raised from the landfill disposals tax will be used to support environmental and community projects in those areas affected by the disposals of waste to landfill. This will be achieved through a landfill disposals tax communities grant scheme, using powers under the Government of Wales Act 2006. Funding will be distributed to projects which support biodiversity, waste minimisation efforts and other environmental enhancement for the benefit of those communities.

A procurement exercise will be launched after Christmas to appoint a third party to distribute funding directly to projects. This approach will maximise the amount of funding that reaches communities. A paper providing further details about the development of this community scheme will be published before Christmas and in advance of the Finance Committee’s consideration of the Bill. I will, of course, provide further updates as the Bill progresses through the National Assembly.

Ddirprwy Lywydd, mae Bil Treth Gwarediadau Tirlenwi (Cymru) wedi cael ei ddatblygu i fod yn glir i drethdalwyr ac Awdurdod Cyllid Cymru, ac i sicrhau hyblygrwydd os bydd newidiadau polisi yn y dyfodol. Rydw i’n edrych ymlaen at y broses graffu, ac i glywed gan sefydliadau ac unigolion yn y Siambr hon a thu hwnt. Rydw i’n siŵr y bydd ganddyn nhw ddiddordeb mewn sicrhau bod y Bil hwn yn llwyddiant.