Bydd y Ddeddf hon yn darparu ysgogiad cyllidol ychwanegol drwy ganiatáu i Weinidogion Cymru wneud diwygiadau wrth ymateb i newidiadau a wneir gan Lywodraeth y DU i drethi ‘rhagflaenol’ y DU – hynny yw, Treth Dir y Dreth Stamp a’r Dreth Dirlenwi – a fydd yn effeithio ar yr addasiad i grant bloc Cymru, ac felly yn effeithio ar y cyllid sydd ar gael ar gyfer gwasanaethau cyhoeddus hanfodol.
This Act will provide an additional fiscal lever by permitting the Welsh Ministers to make amendments in response to changes made by the UK government to predecessor UK taxes - that is, to stamp duty land tax and landfill tax - which will affect the Welsh block grant adjustment, and therefore the revenues available for essential public services.