Mater i Lywodraeth nesaf Cymru ei ystyried fydd penderfyniadau ar gyfraddau a bandiau LTT gan gymryd i ystyriaeth y ffactorau economaidd sydd ar waith yn agosach at Ebrill 2018.  Rwyf yn nodi i’r ymatebion hyn i’r ymgynghoriad danlinellu’n glir y byddai cyhoeddiad cynnar ar gyfraddau’n cynnig sicrwydd a chymorth i fyd busnes.  Bydd angen i Lywodraeth nesaf Cymru helpu gyda hyn wrth ystyried amseriad priodol ei chyhoeddiad.
Decision on LTT rates and bands will be for the next Welsh Government to consider, taking into account the economic factors in play closer to April 2018.  I note that the consultation responses underlined clearly that an early announcement on rates would offer assurance and support to business.  The next Welsh Government will need to be mindful of this when considering the appropriate timing of its announcement.