A gaf innau ychwanegu fy nghefnogaeth i, wrth gwrs, i’r Bil ar y ‘stage’ yma a dweud, er bod yr Ysgrifennydd Cabinet yn dechnegol gywir mai dyma’r ail Fil cyllid, mewn ffordd, i’r cyhoedd, dyma’r Bil treth gyntaf achos dyma’r Bil cyntaf sydd yn gosod cyfraddau treth ac sydd yn newid y ffordd rŷm ni’n codi treth yng Nghymru? Rwy’n meddwl y bydd hynny’n cael, os nad ei groesawu, y bydd yn sicr yn newid y ffordd rŷm ni’n gwneud gwleidyddiaeth wrth fynd ymlaen yn y lle hwn.

Hoffwn innau ddiolch i aelodau eraill y Pwyllgor Cyllid am eu gwaith manwl yn craffu ar y Bil hwn. Diolch hefyd i’r Ysgrifennydd Cabinet am waith parod a chymorth parod gan ei swyddogion, ond iddo ef yntau am y ffordd yr oedd yn ymateb i’r Pwyllgor Cyllid ac argymhellion y Pwyllgor Cyllid gan y wahanol bleidiau, gan deilwra’r Bil lle oedd yn bosibl iddo fe wneud, ac mewn modd cymodlon a rhadlon, hefyd.

Rwy’n credu bod yna un mater nad oedd modd dod i lwyr gytundeb arno fe, a’r mater hwnnw yw: a ddylai fod cyfraddau treth trafodiadau tir fod ar wyneb y Bil, neu yn rhan o broses arall? Ar yr adeg hon, wrth gwrs, rŷm ni wedi cytuno mai rhan o broses arall yw hynny. Ond mi ddaw’r cwestiwn yma nôl, rydw i’n credu, i’r Cynulliad, ac wrth i ni ddatblygu ein polisïau trethi, ac wrth i ni feithrin mwy o ddatganoli trethi, fe ddaw yn fater i’r Cynulliad cyfan benderfynu ar gyfraddau treth yng Nghymru.

So, this time next year, Deputy Presiding Officer, we’ll have decided on the new rates of land transaction tax in Wales. We may well have a landfill tax that will have been decided on, and in two years’ time we will have voted and decided on income tax rates in Wales. That’s how quickly this process is moving, and we’ll have gone in two years from not a penny being raised in Wales to be spent in Wales directly in the resources of this Assembly, to nearly 25 per cent of our resources being raised and spent in Wales—billions of pounds. All I’m saying at this stage is: I don’t think our constituents know much about this. They will, soon, and certainly, thanks to the way this Bill has gone through, the experts know about it, and the tax lawyers know about it, and the conveyancers know about and estate agents will know about it. But I think there’s a job of work to be done, which will be now the job of the new Welsh Revenue Authority, under the chair who’s just been appointed, to raise awareness of tax-raising powers in Wales.

The final point that I want to leave us with is though we didn’t come to an agreement on whether rates of taxation should be on the face of the Bill or in a different process, over a period of time, I’m interested, and the Finance Committee is certainly interested, in exploring whether we should have a legislative financial approach, a fiscal Bill, a finance Bill, so that it comes through each year and is voted upon. Because I want you all to share the joy that we had on the Finance Committee of tax legislation.