Rwy'n ymwybodol o'r newidiadau diweddar a wnaed gan lywodraethau'r DU a'r Alban i'w trethi, yn arbennig y gyfradd ychwanegol ar ail gartrefi. Cynhaliwyd ymgynghoriad ar y newidiadau yng Nghymru, Lloegr a Gogledd Iwerddon eleni, ac mae'r ddeddfwriaeth ar ei thaith drwy Senedd y DU ar hyn o bryd. Byddaf yn cyhoeddi ymgynghoriad technegol am ymagwedd polisi Cymru er mwyn sicrhau bod trethdalwyr, asiantwyr a rhanddeiliaid ehangach yn cael cyfle i roi eu barn ynghylch sut y gallai hyn weithio yng Nghymru, gyda'r nod o gyflwyno deddfwriaeth ar hyn yn ystod proses graffu'r Bil Treth Trafodiadau Tir a Gwrthweithio Osgoi Trethi Datganoledig (Cymru).
I am mindful of the recent changes both the UK and Scottish governments have made to their respective taxes, in particular the additional rate on second homes. The UK changes were consulted upon in Wales, England and Northern Ireland this year and the legislation is currently progressing through the UK Parliament. I will publish a technical consultation about the Welsh policy approach to ensure taxpayers, agents and wider stakeholders have an opportunity to contribute their views about how this might work in Wales, with a view to introducing legislation on this during the scrutiny process of the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Bill.