Cyllideb Cymru
Yn 2026-27 mae Llywodraeth Cymru'n bwriadu gwario £27.2bn ar wasanaethau cyhoeddus a buddsoddi yng Nghymru. O ystyried prisiau'n codi, mae hynny 9% yn fwy nag yn 2022-23.
O ble mae'r arian yn dod
Daw tua phedair rhan o bump o'r arian gan Lywodraeth y DU fel un grant, sef y grant bloc. Daw'r gweddill o drethi a delir yng Nghymru ac ychydig o fenthyca.
Grant bloc Llywodraeth y DU: gwariant o ddydd i ddydd£18.5bn
Arian a godir drwy drethi ledled y DU ac a roddir i Gymru. Mae'n talu am redeg gwasanaethau: staff, grantiau, cyflenwadau.
Grant bloc Llywodraeth y DU: buddsoddi£3.6bn
Ar gyfer pethau sy'n para, fel ysbytai, ysgolion, ffyrdd a chartrefi, ac ar gyfer benthyciadau i fusnesau.
Cyfraddau treth incwm Cymru£4bn
Rhan o'r dreth incwm y mae pobl yng Nghymru'n ei thalu. Mae'r Senedd yn pennu cyfraddau Cymru ac mae CThEF yn casglu'r dreth.
Ardrethi busnes£1.1bn
Yn cael eu talu ar siopau, swyddfeydd, ffatrïoedd ac eiddo busnes arall. Mae'r arian yn mynd i gynghorau.
Treth trafodiadau tir£399m
Yn cael ei thalu wrth brynu eiddo neu dir yng Nghymru dros bris penodol. Awdurdod Cyllid Cymru sy'n ei chasglu.
Treth gwarediadau tirlenwi£37m
Treth ar wastraff sy'n mynd i safleoedd tirlenwi, i annog llai o wastraff. Awdurdod Cyllid Cymru sy'n ei chasglu.
Benthyca£150m
Ar gyfer buddsoddi yn unig. Dyma fenthyca newydd llai ad-daliadau eleni; mae'r Llywodraeth yn ddyledus £700m i gyd ac yn talu £24m y flwyddyn mewn llog.
Eitemau cyfrifyddu£2.9bn
Symiau y mae'n rhaid i'r gyllideb eu cynnwys ond nad ydyn nhw'n arian i'w wario, fel traul adeiladau ac offer, a gwerth benthyciadau myfyrwyr.
Sut mae Llywodraeth y DU yn penderfynu cyfran Cymru
Mae'r grant bloc yn cael ei gyfrifo'n bennaf gan reol o'r enw fformiwla Barnett. Nid yw'n pennu'r grant cyfan o'r dechrau. Dim ond ei newid y mae: pan fydd Llywodraeth y DU yn newid yr hyn y mae'n ei wario ar wasanaethau yn Lloegr y mae Llywodraeth Cymru'n eu rhedeg yng Nghymru, fel iechyd neu ysgolion, mae Cymru'n cael cyfran o'r newid.
Mae'r gyfran honno'n dibynnu ar dri pheth wedi'u lluosi â'i gilydd: faint newidiodd gwariant Llywodraeth y DU, i ba raddau mae'r gwariant hwnnw ar wasanaethau y mae Llywodraeth Cymru'n eu rhedeg, a phoblogaeth Cymru o'i chymharu â Lloegr (neu Gymru a Lloegr, neu Brydain Fawr, yn dibynnu ar y gwasanaeth).
Gan fod anghenion yn uwch yng Nghymru, mae cytundeb rhwng y ddwy lywodraeth, sef y fframwaith cyllidol, yn ychwanegu at gyfran Cymru. Tra bo'r cyllid y pen yng Nghymru'n aros dros 115% o'r lefel gymharol yn Lloegr, mae 5% yn cael ei ychwanegu at gyfran Cymru o bob newid. Os yw'n disgyn i'r lefel honno, mae'r ychwanegiad yn dod yn 15%.
Pan gafodd trethi eu datganoli, cafodd y grant bloc ei leihau o'r swm yr oedd y trethi hynny'n ei godi yng Nghymru ar y pryd. Mae Cymru bellach yn cadw'r hyn y mae ei threthi ei hun yn ei godi. Os yw'r trethi hynny'n tyfu'n gyflymach y pen yng Nghymru na threthi cyfatebol y DU, mae Cymru ar ei hennill; os ydyn nhw'n tyfu'n arafach, mae Cymru ar ei cholled.
Unwaith y bydd y grant wedi'i bennu, Llywodraeth Cymru sy'n penderfynu sut i'w wario ac ar beth. Mae'n rhaid i'r Senedd gymeradwyo'r gyllideb.
I ble mae'r arian yn mynd yn 2026-27
Fesul adran o Lywodraeth Cymru, ar gyfer gwariant o ddydd i ddydd a buddsoddi gyda'i gilydd. Mae'r newidiadau o gyllideb derfynol 2025-26.
| Adran | Cyllideb | Cyfran | Newid | Ar ôl chwyddiant |
|---|---|---|---|---|
| Addysg | £2.5bn | +3.8% | +1.7% | |
| Trafnidiaeth | £1.5bn | +5.4% | +3.3% | |
| Cyfiawnder Cymdeithasol | £163m | +2.6% | +0.6% | |
| Iechyd a Gofal Cymdeithasol | £13.6bn | +4.9% | +2.8% | |
| Yr Economi, Ynni a Chynllunio | £873m | +3.7% | +1.6% | |
| Tai a Llywodraeth Leol | £7.2bn | +6.4% | +4.3% | |
| Newid Hinsawdd a Materion Gwledig | £950m | +3.5% | +1.5% | |
| Gwasanaethau Canolog a Gweinyddu | £493m | +7.2% | +5.1% | |
| Cyfanswm | £27.2bn | +5.2% | +3.1% |
Mae'r rhan fwyaf o'r arian i ysgolion yn eu cyrraedd drwy grant cyffredinol cynghorau, felly mae'n cyfrif o dan Dai a Llywodraeth Leol. Y llinell Addysg yw'r hyn y mae'r Llywodraeth yn ei wario'n uniongyrchol, gan gynnwys ar addysg bellach ac uwch.
Sut mae gwariant wedi newid ers 2022-23
Fesul pwnc, o ystyried prisiau'n codi (ym mhrisiau 2025-26). Mae adrannau'n cael eu had-drefnu pan fydd portffolios gweinidogion yn newid, felly mae gwariant wedi'i grwpio yma yn ôl yr hyn y mae'n talu amdano, gan ddefnyddio'r rhaglenni o dan bob adran.
| Pwnc | 2022-23 | 2026-27 | Ar ôl chwyddiant | Cyfran o'r gyllideb | 2022-23, 2023-24, 2024-25, 2025-26, 2026-27 |
|---|---|---|---|---|---|
| Y GIG ac iechyd | £11.1bn | £12.7bn | +14.4% | 45.4% → 47.6% | |
| Cyllid cyffredinol cynghorau | £5.2bn | £5.8bn | +10.4% | 21.3% → 21.5% | |
| Colegau, prifysgolion a sgiliau | £2.1bn | £1.7bn | −19.4% | 8.5% → 6.3% | |
| Trafnidiaeth | £1.6bn | £1.5bn | −7.6% | 6.5% → 5.5% | |
| Tai a digartrefedd | £1.1bn | £1.3bn | +18.0% | 4.5% → 4.8% | |
| Ysgolion (gwariant uniongyrchol) | £1.1bn | £1.1bn | +1.7% | 4.3% → 4.0% | |
| Yr amgylchedd, ffermio a materion gwledig | £873m | £957m | +9.7% | 3.6% → 3.6% | |
| Gofal cymdeithasol a phlant | £437m | £594m | +36.0% | 1.8% → 2.2% | |
| Rhedeg y llywodraeth | £433m | £445m | +2.8% | 1.8% → 1.7% | |
| Yr economi a busnes | £124m | £359m | +188.9% | 0.5% → 1.3% | |
| Diwylliant, chwaraeon a'r Gymraeg | £218m | £246m | +13.1% | 0.9% → 0.9% | |
| Cymunedau a chydraddoldeb | £251m | £147m | −41.6% | 1.0% → 0.5% |
Beth sydd ym mhob pwnc
Llinellau rhaglen y Llywodraeth ei hun, ym mhrisiau 2025-26. Fel arfer, mae llinell sy'n dechrau neu'n dod i ben hanner ffordd wedi cael ei hailenwi, ei chyfuno neu ei symud; mae newidiadau mawr mewn pynciau bach yn aml yn arian sy'n symud rhwng llinellau. Er enghraifft, mae gan Fargeinion Dinesig a Thwf eu llinell eu hunain o 2025-26, a daethpwyd ag addysg ôl-16 ynghyd fel Addysg Drydyddol.
Y GIG ac iechyd
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Delivery of Core NHS Services | £10.7bn | £10.6bn | £11.2bn | £11.9bn | £12.3bn |
| Delivery of Targeted NHS Services | £103m | £142m | £109m | £121m | £119m |
| Support Mental Health Policies and Legislation | £100m | £95m | £85m | £55m | £35m |
| Deliver the Substance Misuse Strategy Implementation | £38m | £54m | £52m | £50m | £49m |
| Develop and Implement R&D for Patient and Public Benefit | £48m | £50m | £48m | £48m | £48m |
| Public Health Programmes | £22m | £23m | £21m | £41m | £43m |
| Support Education and Training of the NHS Workforce | £31m | £34m | £34m | £42m | £29m |
| Health Improvement | £11m | £16m | £11m | £6m | £6m |
| Effective Health Emergency Preparedness Arrangements | £7m | £6m | £9m | £9m | £9m |
| Citizen Voice Body | – | £6m | £8m | £8m | £8m |
| Food Standards Agency | £6m | £5m | £5m | £6m | £5m |
| Support and Delivery of the Animal Health and Welfare Programme/Strategy | £1m | £1m | £1m | £2m | £2m |
Cyllid cyffredinol cynghorau
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Funding Support for Local Government | £4.8bn | £5.2bn | £4.9bn | £5.2bn | £5.5bn |
| Local Government General Capital Funding | £190m | £238m | £229m | £235m | £230m |
| Early Intervention, Prevention and Support | £190m | – | – | – | – |
| Valuation Services | £18m | £15m | £24m | £24m | £24m |
| Fire and Rescue Services and Resilience | £17m | £9m | £7m | £6m | £8m |
| Building Local Democracy | £3m | £3m | £5m | £5m | £5m |
| Local Government Improvement | £2m | £1m | £1m | £3m | £3m |
Colegau, prifysgolion a sgiliau
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Tertiary Education | – | – | – | £816m | £846m |
| Post-16 Learner Support | £944m | £915m | £845m | £565m | £546m |
| Post-16 Education | £641m | £635m | £599m | – | – |
| Higher Education | £230m | £214m | £194m | – | – |
| Apprenticeships | £132m | £149m | £143m | £144m | £148m |
| Employment and Skills | – | – | – | – | £115m |
| Employability Including Young Persons Guarantee | £111m | £118m | £104m | £114m | £2m |
| Youth Engagement and Employment | £19m | £21m | £19m | £19m | £18m |
Trafnidiaeth
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Road, Rail, Air and Sea Services and Investment | £803m | £553m | £500m | £606m | £614m |
| Sustainable Travel | £279m | £333m | £338m | £312m | £343m |
| Motorway and Trunk Road Operations | £221m | £274m | £252m | £305m | £317m |
| Improve and Maintain Trunk Road Network (Domestic Routes) - Non Cash | £213m | £203m | £195m | £189m | £185m |
| Strategic Infrastructure | £44m | £17m | £6m | £6m | £6m |
| Improve Road Safety | £24m | £10m | £9m | – | – |
| Gypsy Traveller Sites | £4m | £3m | £4m | £3m | £3m |
Tai a digartrefedd
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Increase the Supply and Choice of Affordable Housing | £374m | £409m | £378m | £442m | £442m |
| Homelessness Prevention | £46m | £50m | £222m | £219m | £222m |
| Achieve Quality Housing | £244m | £217m | £208m | £205m | £207m |
| Independent Living | £218m | £209m | £28m | £36m | £36m |
| Building Safety | £94m | £151m | £137m | £132m | £132m |
| Homes and Places | – | – | – | £102m | £102m |
| Increase the Supply and Choice of Market Housing | £11m | £72m | £76m | £83m | £81m |
| Regeneration | £37m | £61m | £44m | £32m | £40m |
| Fuel Poverty Programme | £39m | £42m | £41m | £1m | £1m |
| Land Division | £25m | £24m | £15m | £14m | £24m |
| Housing Revenue Funding | £1m | £0m | £0m | £1m | £1m |
Ysgolion (gwariant uniongyrchol)
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Pre-16 Local Authority Education Grant (LAEG) | – | – | £392m | £401m | £410m |
| Estate and IT Provision | £400m | £402m | £366m | £385m | £409m |
| Education Standards | £197m | £184m | £3m | £3m | £5m |
| Pupil Development Grant | £167m | £153m | – | – | – |
| Wellbeing of children and young people | £126m | £134m | £126m | £131m | £133m |
| Teaching and Leadership | £62m | £58m | £31m | £35m | £35m |
| Curriculum | £38m | £39m | £15m | £24m | £26m |
| Welsh in Education | £20m | £22m | £17m | £6m | £4m |
| Estyn | £13m | £17m | £17m | £17m | £16m |
| Tackling Barriers to Attainment | – | – | £14m | £14m | £14m |
| Pupil Engagement | £10m | £14m | £4m | £4m | £4m |
| Qualifications | £11m | £11m | £11m | £11m | £11m |
Yr amgylchedd, ffermio a materion gwledig
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Develop and Deliver Overarching Policy, Programmes and Investment in Agriculture, Food and Fisheries | – | – | – | – | £404m |
| CAP administration and making Payments in accordance with EU and WG rules | – | £282m | – | – | – |
| Basic Payments and Administration | – | – | £266m | £260m | – |
| CAP administration and making Payments in accordance with EU and WAG rules | £290m | – | – | – | – |
| Sponsor and Manage Delivery Bodies | £82m | £77m | £117m | £138m | £147m |
| Rural Investments | – | – | £102m | £127m | – |
| Develop and Implement Flood and Coastal Risk, Water and Sewage Policy and Legislation | £122m | £116m | £62m | £38m | £45m |
| Increase Resource Efficiency and Support Transition to a Circular Economy | £87m | £102m | £82m | £78m | £73m |
| Rural Economic and Sustainability Programme | £31m | £98m | – | – | – |
| Develop and Implement Climate Change Policy, Energy Efficiency, Green Growth and Environmental Protection | £46m | £55m | £77m | £41m | – |
| Deliver Nature Conservation and Forestry Policies and Local Environment Improvement | £64m | £51m | £66m | £56m | £53m |
| Coal Tip and Reservoir Safety | – | – | – | £44m | £49m |
Gofal cymdeithasol a phlant
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Supporting Children | £124m | £310m | £278m | £328m | £317m |
| Sustainable Social Services | £169m | £155m | £175m | £210m | £205m |
| Integrated Care Fund | £68m | £65m | £63m | – | – |
| Social Care Wales | £29m | £27m | £26m | £26m | £26m |
| Cafcass Cymru | £17m | £16m | £16m | £17m | £17m |
| Care Inspectorate Wales | £16m | £16m | £16m | £16m | £17m |
| Social Care and Support | £8m | £6m | £5m | £5m | £5m |
| Healthcare Inspectorate Wales | £5m | £5m | £5m | £6m | £6m |
Rhedeg y llywodraeth
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Staff Costs | £265m | £257m | £228m | £271m | £288m |
| Running Costs | £70m | £64m | £58m | £80m | £78m |
| Fiscal Responsibilities | £14m | £18m | £25m | £33m | £40m |
| Other Support Services | £30m | £33m | £28m | £5m | £5m |
| General Administration | £11m | £11m | £10m | – | – |
| Delivering the Digital Strategy | £6m | £5m | £4m | £4m | £7m |
| Invest to Save | £4m | £7m | £5m | £2m | – |
| External Bodies and Services | £7m | £7m | £6m | £7m | £7m |
| Commissioners | £6m | £6m | £5m | £6m | £6m |
| Procurement Service | £6m | £6m | £6m | £6m | £5m |
| Statistics, Information and Research | £6m | £5m | £5m | £5m | £5m |
| Resilience and Civil Contingencies | – | £1m | £1m | £2m | £2m |
Yr economi a busnes
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| City and Growth Deals | – | – | – | £111m | £96m |
| Business Wales / Entrepreneurship and Regional Economy | £78m | £65m | £64m | £95m | £93m |
| Economic Infrastructure Development | £19m | £6m | £51m | £85m | £84m |
| Promote and Protect Wales' Place in the World | £25m | £22m | £18m | £35m | £38m |
| Development Bank of Wales | −£22m | £11m | −£32m | – | £10m |
| Innovation | £6m | £6m | £11m | £10m | £10m |
| International | £10m | £9m | £8m | £9m | £9m |
| Planning and Regulation | – | – | – | £9m | £9m |
| Science | £7m | £7m | £6m | £6m | £6m |
| Development Bank Wales | – | – | – | – | £2m |
| Managing European Funding | £2m | £2m | £2m | £2m | £2m |
| Cardiff International Airport | – | – | – | −£1m | −£1m |
Diwylliant, chwaraeon a'r Gymraeg
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Support for Culture and the Arts | £123m | £133m | £125m | £127m | £133m |
| Welsh Language | £29m | £28m | £28m | £42m | £45m |
| Support the Historic Environment | £31m | £29m | £26m | £34m | £34m |
| Sports and Physical Activity | £34m | £33m | £29m | £33m | £34m |
Cymunedau a chydraddoldeb
| Rhaglen | 2022-23 | 2023-24 | 2024-25 | 2025-26 | 2026-27 |
|---|---|---|---|---|---|
| Supporting Communities | £164m | £63m | £58m | £53m | £51m |
| Equality, Inclusion and Human Rights | £19m | £19m | £17m | £22m | £23m |
| Community Support and Safety | £26m | £25m | £16m | £16m | £16m |
| Advocacy Services | £13m | £13m | £12m | £14m | £16m |
| Violence against Women, Domestic Abuse and Sexual Violence | £11m | £11m | £11m | £12m | £13m |
| Community Facilities | £7m | £7m | £7m | £12m | £11m |
| Support for the Voluntary Sector | £8m | £8m | £9m | £10m | £10m |
| Reform and Justice | – | – | – | £5m | £5m |
| Criminal Justice Delivery | – | – | – | £1m | £1m |
| Women's Justice and Youth Justice Prints | – | – | £1m | – | – |
| Women's Justice and Youth Justice Blueprints | – | £1m | – | – | – |
| Female Offending and Youth Justice Blueprints | £1m | – | – | – | – |