Corporate report

Fourth 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 and The Rt Hon David Mundell MP
Published
21 March 2016

Documents

Fourth progress report on Scotland Act 2012 implementation - print ready

PDF, 291 KB, 40 pages

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Fourth progress report on Scotland Act 2012 implementation

PDF, 299 KB, 35 pages

View online

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email enquiries@ukgovscotland.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The Scotland Act 2012 was granted Royal Assent in May 2012 and represents the largest ever transfer of fiscal powers from Westminster to the devolved Scottish Parliament. These 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.

Published 21 March 2016