Corporate report

Second annual report on Scotland Act 2012 implementation

An overview of how the financial powers laid out in the Scotland Act 2012 have been implemented so far.

From:
Office of the Secretary of State for Scotland
Published
6 May 2014
This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Documents

PDF, 530 KB, 37 pages

PDF, 380 KB, 40 pages

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Details

皇冠体育app Scotland Act 2012 represents the largest ever transfer of fiscal powers from Westminster to the devolved Scottish Parliament.

皇冠体育app Act was granted Royal Assent in May 2012 and represents the largest ever transfer of fiscal powers from Westminster to the devolved Scottish Parliament. 皇冠体育appse include:

  • a new Scottish rate of income tax
  • giving Scottish ministers borrowing powers
  • the power to create new devolved taxes by a process of agreement between both governments
  • enabling the replacement of UK Stamp Duty land tax and UK landfill tax with new Scottish taxes

This annual report lays out the progress made so far in implementing these powers.

Updates to this page

Published 6 May 2014

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