Diolch yn fawr, Dirprwy Lywydd. Mae’n bleser gen i heddiw i gyflwyno’r Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru) gerbron Cynulliad Cenedlaethol Cymru i’w gymeradwyo. Roedd rhai o’r Aelodau sydd yma heddiw hefyd yn bresennol i gymeradwyo’r darn cyntaf o ddeddfwriaeth drethi Cymru yn 2016, sef y Ddeddf Casglu a Rheoli Trethi (Cymru), a sefydlodd Awdurdod Cyllid Cymru. Mae’r Bil hwn yn ein symud ni ymlaen i’r cam nesaf o ran datganoli trethi. Mae’n sefydlu treth newydd ar drafodiadau tir yng Nghymru, yn lle treth tir y dreth stamp o fis Ebrill 2016 ac ymlaen. Rydw i am ddiolch eto i Aelodau ar draws y Siambr am eu gwaith yn craffu ar y Bil, ac i’m swyddogion a staff y Comisiwn am eu cefnogaeth yn y broses.

Dirprwy Lywydd, the creation of the land transaction tax for Wales has been a highly technical and hugely detailed enterprise. I’m greatly indebted to a group of genuinely expert policy and legal officials who have formed a dedicated project team. Their work has been most visible at meetings of the Finance Committee, both in technical briefings and in helping to respond quickly and positively to the committee’s conclusions. The work of that committee was additionally complicated by the changing nature of SDLT itself as our Bill was before the Finance Committee. Can I once again thank the Chair of the committee, Simon Thomas, particularly, for his conduct of the scrutiny process and all members of the committee for their careful and constructive approach to ensuring that the Bill is the best we could possibly make it? I’m also grateful of course to the Chair and members of the Constitutional and Legislative Affairs Committee for their detailed scrutiny and the reports that resulted from it.

Dirprwy Lywydd, developments in the devolution of taxes go on. I was pleased recently to announce that Kathryn Bishop will be the first chair of the WRA, with further non-executive board members being appointed in the summer. Here at the Assembly, the landfill disposals tax continues to make progress through our scrutiny procedures, to be followed in April 2019 by the introduction of Welsh rates of income tax. Each of these new Welsh taxes marks a further step on the devolution journey, albeit one that has been 800 years in the making. With that in mind, I ask Members for their support in seeing this Bill onto the statute book this afternoon.