Corporate report

Tenth Annual Report on the Implementation of the Scotland Act 2016

Published 29 September 2026

Applies to Scotland

1. Tenth Annual Report on the Implementation of the Scotland Act 2016

Presented to Parliament by the Secretary of State for Scotland by Command of His Majesty September 2026

This publication is licensed under the terms of the Open Government Licence v3.0  except where otherwise stated. To view this licence,  

visit nationalarchives.gov.uk/doc/open-government-licence/version/3. 

Where we have identified any third party copyright information you will need to obtain  permission from the copyright holders concerned. 

This publication is available at www.gov.uk/official-documents. 

Any enquiries regarding this publication should be sent to us at  

enquiries@ukgovscotland.gov.uk 

ISBN 978-1-5286-6830-9 

E03692431 09/26

1.1 Foreword by the Parliamentary Under-Secretary of State for Scotland

This tenth Annual Report on the implementation of the Scotland Act 2016 details  the continued progress that has been made in the transfer of powers devolved  under the legislation. This report highlights the sustained efforts of both the UK  and Scottish Governments to fully implement the devolution settlement. 

The Scotland Act 2016 represented a substantial transfer of powers to the  Scottish Parliament. It devolved enhanced powers over taxation, social security  and public spending, while preserving the economic solidarity and shared  resilience that underpin the UK. 

This report demonstrates the practical progress that continues to be made  through cooperation between the UK Government and the Scottish  Government. Over the past year, important changes have been made across a  range of devolved responsibilities. The successful completion of the large-scale  transfer of social security cases to Social Security Scotland, and the  implementation of the Scottish Aggregates Tax reflect sustained joint working in  the public interest. 

As we mark ten years since the Act received Royal Assent, this report provides an  opportunity not only to reflect on the progress made but also to reaffirm the UK  Government’s commitment to a devolution settlement that continues to serve  communities across every part of Scotland.

1.2 Chapter 1 - Introduction

Scope and Content of Report

This is the tenth report on the Scotland Act 2016 published since the Act  received Royal Assent on 23 March 2016.  

This report summarises progress made during 2025-26 in implementing  powers devolved under the Scotland Act 2016.  

It highlights operational developments across taxation, social security,  borrowing and other devolved responsibilities, alongside continued  collaboration between the UK Government and the Scottish Government  to support the effective operation of the Fiscal Framework.  

The Scotland Act 2016 gives the Scottish Parliament additional powers,  including a range of additional financial measures. This report updates on  the implementation of the following areas: 

• devolution of Income Tax powers including the power to set rates  and bands on earned income;

• assignment of VAT; 

• devolution of air passenger tax; 

• devolution of aggregates levy; and  

• the power to borrow. 

Alongside these financial powers, the Act also devolved several non financial powers. These include significant social security powers, such as  creating new benefits in devolved areas and topping up reserved benefits  in Scotland. This report also covers updates on the following areas: 

• policing of railways in Scotland; and  

• fuel poverty and energy company obligation (ECO) schemes. 

The Fiscal Framework was published on 25 February 2016, with a  supplementary annex agreed by the UK and Scottish Governments on 15  March 2016. The Fiscal Framework and accompanying annex were  reviewed and updated in July 2023, reflecting operational experience  following the Fiscal Framework Review. 

The Fiscal Framework outlines the agreement between the UK Government  and the Scottish Government, based on the principles of the Smith  Commission Agreement. It includes several key elements that this report  will cover:

• block grant adjustments for taxation and social security; ○ administration and implementation costs;  

• spillover effects; 

• borrowing; and  

• scrutiny. 

The Fiscal Framework also sets out reporting requirements for the Scotland  Act 2016. Both Governments are required to publish annual updates on  devolved functions and duties, with reports laid before the UK and Scottish  Parliaments.

1.3 Chapter 2 - Income Tax

Since 6 April 2017, the Scottish Parliament has set income tax rates and  bands for Scottish taxpayers on non-savings and non-dividend income.  These are updated annually through the Scottish Rate Resolution.  Funding is adjusted via the block grant in line with the Fiscal  Framework agreed by the Scottish and UK Governments.

Steps taken towards implementation since previous report:

The Scotland Act 2016 enhanced the Scottish Parliament’s income tax  raising powers. Since the 2017-18 tax year, the Scottish Parliament has  been able to set the rates and band thresholds (excluding the personal  allowance) for all non-savings and non-dividend income tax paid by  Scottish taxpayers. 

On 13 January 2026, the Scottish Government announced its planned  income tax rates and bands for 2026-27 in the Scottish Budget 2026-27.  These plans were reviewed by the Scottish Parliament, and on 19  February 2026, the Parliament passed a Scottish Rate Resolution to set  the rates and bands for Scottish non-savings, non-dividend taxable  income for 2026-27. Several changes have been made compared to 2025- 26. The basic and intermediate rate band thresholds will increase by 7.4%,  though there are no changes to the rates.

Scottish Income Tax Band	Name	Rate
£12,571(1)- £16,537	Starter Rate	19%
£16,538 - £29,526	Scottish Basic Rate	20%
£29,527- £43,662	Intermediate Rate	21%
£43,663 - £75,000	Higher Rate	42%
£75,001 - £125,140(2)	Advanced Rate	45%
Over £125,140	Top Rate	48%

(1) This assumes that individuals are in receipt of the Standard UK Personal Allowance.

(2) Those earning more than £100,000 will see their Personal Allowance reduced by £1 for every £2 earned over £100,000.

Governance  

A Scottish Income Tax Board (3) which includes members from HM Revenue  and Customs (HMRC) and the SG meets quarterly to ensure that HMRC  meets the operational requirements set out in its Service Level Agreement  with the Scottish Government. 

(3) The terms of reference, minutes and contact details of the Board are available on GOV.UK

Taxpayer Identification 

The Scottish taxpayer population is constantly changing, with people  moving in and out of Scotland, or becoming or ceasing to be taxpayers for  various reasons. HMRC takes several steps to ensure the accuracy of  taxpayer records, including:  

• Scanning HMRC address data to correct missing or incomplete  postcodes;  

• Regularly updating postcode information, adding new Scottish  postcodes to its list;  

• Cross-referencing HMRC customer records with third-party data  sources; and  

• Sending communications to remind taxpayers to update HMRC if  they change address. 

Costs  

HMRC estimates the total cost for implementing Scottish income tax  powers at £24.3m. These powers are defined by both the Scotland Act  2012 and the Scotland Act 2016, so implementation costs cannot be  directly attributed to a single Act. The implementation project was  completed in 2019-20. Any additional costs for altering systems and  processes (such as accommodating changes to rates and thresholds) will  be charged to the Scottish Government.  

In 2025-26, HMRC billed the Scottish Government £500,226 for costs  related to operating Scottish income tax. 

The cost of updating systems and processes to implement the new  advance rate from April 2024 is treated separately. HMRC charged the  Scottish Government £426,751 in 2023-24, £741,929 in 2024-25 and  £35,341.25 in 2025-26. The project has now closed as all changes have  been completed.

1.4 Chapter 3 - Other Tax Powers and Fiscal Provisions

The Scotland Act 2016 devolved several taxes, including Air Passenger  Duty and the Aggregates Levy as well as a process to assign some VAT  receipts to Scotland.

Steps taken towards implementation since previous report:

Air Passenger Duty

On 20 December 2016, the Scottish Government introduced the Air  Departure Tax (Scotland) Bill to the Scottish Parliament in preparation for  replacing UK Air Passenger Duty. The Air Departure Tax (Scotland) Act  2017 received Royal Assent on 25 July 2017. While some provisions took  effect immediately, most will only come into force through regulations set  by Scottish Government Ministers.  

In November 2017, the UK Government and the Scottish Government  agreed to delay the introduction of Air Departure Tax in Scotland until  issues related to the exemption for flights departing from the Highlands  and Islands are resolved. In the meantime, the UK Government continued  to apply Air Passenger Duty in Scotland and remained in discussions with  the Scottish Government on the administration of Air Departure Tax.  

In January 2026, the Scottish Government announced that its Air  Departure Tax would become operational from 1 April 2027. HMRC is  working closely with the Scottish Government and Revenue Scotland, who  will administer Air Departure Tax, to support implementation. 

Assignment of VAT  

Under the Scotland Act, the Scottish Government will receive revenues  from the first 10p of the standard VAT rate and the first 2.5p of the  reduced VAT rate collected by the Scottish Government.  

VAT assignment will be based on a methodology that estimates how much  is spent in Scotland on goods and services subject to VAT. 

As part of the 2023 Fiscal Framework Review, the UK and Scottish  Governments agreed to explore future options for VAT Assignment. Until  a methodology is fully developed and tested, VAT assignment will  continue to be calculated and forecast each year but will not impact the  Scottish Government’s budget.  

Introduction of devolved tax on commercial exploitation of aggregate in  Scotland  

The Scotland Act 2016 provided the Scottish Parliament with the power to  introduce a devolved tax on primary aggregates (crushed rock, sand and  gravel) which are commercially exploited in Scotland. The Aggregates Tax  and Devolved Taxes Administration (Scotland) Act 2024, which established  Scottish Aggregates Tax, received Royal Assent on 12 November 2024. The  Finance Act 2026 makes necessary amendments to legislation relating to  disapplication of UK Aggregates Levy to Scotland.  

Scottish Aggregates Tax came into effect, and the UK Aggregates Levy was  disapplied in Scotland, on 1 April 2026. The UK and Scottish Governments  have agreed the block grant adjustment arrangements for the tax. HMRC  has worked closely with the Scottish Government and Revenue Scotland,  who administer the new tax, to ensure a smooth transition. The Fiscal  Framework states that the Scottish Government will reimburse the UK  Government for any net additional costs wholly and necessarily incurred  in ‘switching off’ the Aggregates Levy in Scotland. HMRC estimates these  costs at £0.8m.

1.5 Chapter 4 - Borrowing powers

The Scotland Act 2016 expanded the Scottish Government’s borrowing  powers. Scottish Ministers can borrow within agreed limits to manage  net forecast errors between devolved tax receipts and block grant  adjustments, as set out in the Fiscal Framework. The Act also raised  borrowing limits: resource borrowing increased from £500 million to  £1.75 billion, and capital borrowing from £2.2 billion to £3 billion. Further  detail is set out in the Fiscal Framework.

Steps taken towards implementation since previous report

The Scottish Government’s borrowing powers and Scotland Reserve took effect in April 2017. Following the 2023 Fiscal Framework Review, the Scotland Act 1998 (Increase of Borrowing Limits) Order 2025 was introduced, raising borrowing limits for 2025-26 as part of the routine annual uprating process as follows:

• Capital borrowing limit: Increased to £3.14 billion, with an annual limit of £472 million;
• Resource borrowing limit: Increased to £1.83 billion, with an annual limit of £629 million; and
• Scotland Reserve: Increased from £712 million (2024-25) to £734 million (2025-26), and will rise to £764 million in 2026-27.

For 2026-27, borrowing limits have been uprated using the Office for Budget Responsibility (OBR) GDP deflator:

• Capital borrowing: Increased to £3.27 billion, with an annual limit of £491 million
• Resource borrowing: Increased to £1.91 billion, with an annual limit of £655 million.

Capital borrowing

From 2023-24 onwards, the UK and Scottish Governments agreed to maintain the statutory capital borrowing limit at £3 billion (in 2023-24 prices), adjusted annually based on the OBR GDP deflator. The annual borrowing limit will also be maintained at £450 million in 2023-24 prices, with annual uprating.

The Scottish Government will:

• Notify HM Treasury monthly on planned borrowing, outstanding debt, and repayments; and
• Borrow within agreed limits as needed.

Capital borrowing is in addition to the Scottish Government’s capital block grant, which remains determined by the Barnett formula. The UK Government will amend the Scotland Act as necessary to reflect any future increases in borrowing limits.

Resource borrowing

Under the updated Fiscal Framework, the Scottish Government can borrow up to £600 million annually within a statutory limit of £1.75 billion (in 2023-24 prices), with both limits uprated annually.

Resource borrowing can be used for:

• In-year cash management;
• Addressing forecast errors related to devolved taxes, assigned taxes, and demand-led welfare spending.

These enhanced borrowing powers apply from 2023-24 onwards and will be maintained in real terms, with limits increasing annually.

Scotland Reserve

The Scotland Reserve, introduced in 2017-18, allows the Scottish Government to manage spending fluctuations and tax volatility. It replaces the previous cash reserve and the Budget Exchange Mechanism no longer applies.

The Reserve is split into:

• Resource Reserve – funded by resource budget allocations, including tax receipts. This can be used for both resource and capital spending.
• Capital Reserve – funded by the capital budget. This can only be used for capital spending.

Key features include:

• Annual drawdowns are unlimited – the Scottish Government can withdraw funds as needed;
• No cap on payments into the Reserve – allowing flexibility in saving surplus funds;
• Reserve cap: Set at £712 million in 2024-25, increasing to £734 million in 2025-26 and £764 million in 2026-27 (all in 2023-24 prices, uprated annually); and
• The Scotland Reserve is held within the UK Exchequer, with operational details agreed between both Governments.

1.6 Chapter 5 - Social Security Powers

Part 3 of the Scotland Act 2016 devolved significant powers over social  security and employment support, giving the Scottish Parliament greater  flexibility to tailor policy to local needs while retaining the benefits of a  single UK labour market and shared risk.

Steps taken towards implementation since previous report

2025-26 Developments

The Department for Work and Pensions (DWP) and HMRC have continued  to support the Scottish Government and Social Security Scotland in the  implementation of the social security powers devolved under the Scotland  Act 2016. Under Agency Agreements, DWP has continued to deliver some  devolved benefits on behalf of the Scottish Government under business as-usual processes, largely in order to support the completion of case  transfer of existing Scottish disability and carer benefit customers from  DWP to Social Security Scotland.

Devolution Programme of Work  

In 2025-26, progress has continued towards implementing the Scottish  Government’s devolution programme of work, including continuing to  support the legislative changes needed for the tax treatment of Scottish  Carer Supplement and exemption for Carer Additional Person Payment as  well as disregarding Scottish Carer Supplement and Carer Additional  Person Payment from means tested benefits. Work has also continued to  support the full delivery of Carer’s Support Payment (CSP).  

The Joint Ministerial Working Group on Welfare met twice during the  reporting period, in June 2025 and February 2026. The Group was  established between the Scottish Government, Scotland Office and DWP  to provide a forum for discussion and decision-making to ensure the  implementation of social security and employment-related aspects of the  Scotland Act 2016.

Case Transfers Completed 

In 2025-26 DWP completed its role in the safe and secure transfer of  benefit awards for four major DWP benefits across to Social Security  Scotland. In total, since case transfer began in 2021, around 730,000  benefit awards for Personal Independence Payment (PIP), Disability Living  

Allowance (DLA), Carer’s Allowance (CA) and Attendance Allowance (AA)  have been transferred to Social Security Scotland in stages in line with the introduction of the Scottish Government replacement disability and carer  benefits. 

Movement of customers from England and Wales to Scotland  

Following the end of case transfer, processes have been put in place for  customers who move permanently from England and Wales to Scotland.  From 6 November 2025 for PIP and CA, and from 23 February 2026 for AA  and DLA, DWP has amended legislation to allow continued entitlement to  these benefits for 13 weeks starting from the date of permanent move.  This provides a period of financial continuity for an individual to make an  application (as required by Scottish Government legislation) to the  relevant benefit from Social Security Scotland should they wish to claim  support for a disability, caring, or health-related need. The same  legislation also allows continued entitlement to a DWP benefit if someone  is temporarily living in Scotland (so long as all other entitlement  conditions continue to be met).

Winter Heating benefits

Additionally, the DWP supported Social Security Scotland with access to relevant data and systems to ensure the effective delivery of:

• Over 1 million payments of Pension Age Winter Heating Payment (with payments being recovered automatically by HMRC from those with an income over £35,000);
• Over 470,000 Winter Heating Payments;
• Over 44,000 Child Winter Heating Payments;
• Over 450,000 DWP Christmas Bonus payments where the customer is in receipt of a qualifying Scottish Government benefit.

Carer Support Payment

The Scottish Government made changes to its Carer Support Payment in  March 2026, introducing Carer Additional Person Payment for people who  care for more than one person, Scottish Carer Supplement (which  replaces Carer’s Allowance Supplement) and extending the time someone  in receipt of Carer Support Payment receives a bereavement run-on from  8 weeks to 12 weeks, among other changes. DWP and HMRC supported  the consequential legislative changes needed to reserved benefits and  made the necessary changes to its processes and guidance.

Programme closure

DWP’s Scottish Devolution Programme closed on 31 March 2026, having  completed all of its major delivery milestones on time and within budget.  A new operating model which includes a small, permanent function has  been established in DWP to support the Department’s ongoing  relationship with Social Security Scotland.

Agency Agreements

DWP continues to deliver Industrial Injuries Scheme (IIS) benefits on behalf of the Scottish Government under an Agency Agreement while the Scottish Government continues to develop its replacement benefit - Employment Injuries Assistance. Following a request from Scottish Ministers to extend this arrangement, an extension to March 2029 has been agreed by DWP Ministers. DWP also continues to deliver Severe Disablement Allowance under an Agency Agreement on behalf of Scottish Ministers, which has been extended to March 2028.

DWP has delivered Compensation Recovery Services on behalf of Scottish Ministers for devolved benefits via benefit specific Agency Agreements on a ‘business as usual’ basis since the transfer of executive competence. However, Agency Agreements for Personal Independence Payment (PIP), Attendance Allowance (AA), and Disability Living Allowance (DLA) expired on 31 March 2026. Scottish Ministers asked the DWP to continue to recover compensation claims for Scottish recipients of devolved PIP, AA and DLA beyond 31 March 2026, where these benefits were in payment before this date. DWP has agreed and an Agency Agreement has been put in place for the period 1 April 2026 to 31 March 2027.

1.7 Chapter 6 - Other Sections of the Scotland Act 2016

The Act extends the Scottish Government’s spending powers, as detailed  in the Fiscal Framework. These include responsibilities for the Crown  Estate in Scotland, tribunals, railway policing, onshore oil and gas  licensing, consumer advocacy, fuel poverty, and energy company  obligations.

Steps taken towards implementation since previous report:

Policing of Railways in Scotland

Section 45 of the Scotland Act 2016 amends the Scotland Act 1998 to give  the Scottish Parliament legislative competence over the policing of  railways in Scotland. Section 46 designates the British Transport Police  Authority (BTPA) and senior officers of the British Transport Police (BTP)  force as cross-border public authorities. These sections of the Act  commenced two months after Royal Assent on 23 May 2016.  

The Scottish Railways Policing Committee (the Committee), a  subcommittee of the BTPA, was established and met for the first time in  October 2019. It has three members from the BTPA and two co-opted  members from the Scottish Police Authority (SPA). It was created to  provide assurance to the BTPA, SPA and Scottish Ministers on the delivery  of railway policing in Scotland through:  

• Recommending to the BTPA the Scottish Railways Policing Plan,  ensuring that there has been effective consultation with stakeholders;  

• Providing oversight of developmental plans and policies,  scrutinising policing performance against agreed plans and  statutory requirements; and  

• Ensuring agreed improvements recommended by external  inspections and reviews are implemented.  

The Committee met four times during 2025. At these meetings, the  Committee continued to receive regular updates on the BTP’s  performance against plans, quarterly reports on partnership working between BTP, Police Scotland and other partners and thematic briefings  on a range of issues including adverse weather preparedness, trust and  confidence, and BTP’S deployment model in Scotland. The agenda also  featured regular assurance on progress with implementation of audit  recommendations and discussions on the use of new technologies.

Fuel Poverty and Energy Company Obligation schemes

Steps taken towards implementation since previous report

The final iteration of the Energy Company Obligation (ECO) scheme, ECO4,  ran from April 2022 – March 2026 with an estimated value of £4 billion,  accelerating the UK Government’s work to improve homes to meet fuel poverty targets. Further energy efficiency support was available through  the complementary Great British Insulation Scheme (GBIS) which ran from  July 2023 to March 2026, with an estimated value of £1 billion. 

At the Autumn 2025 Budget, the UK Government announced that there  would be no successor obligation scheme following the end of ECO4 and  GBIS to bring bills down and provide vital cost of living support for families  across the country. However, to allow remedial works to take place  following the findings on external wall insulation, as set out by the  National Audit Office, and support an orderly close-down of the scheme,  ECO4 has been extended by 9 months to 31 December 2026. The  extension does not include increased targets and is not supported by a  new levy on bills. 

The UK Government’s £15 billion Warm Homes Plan includes direct  support for low-income families; UK Government-backed grants and  innovative low interest finance; and new minimum energy efficiency  standards in the rented sectors. In total, low-income and fuel poor  households will benefit from a total of over £5 billion investment by 2030.

1.8 Chapter 7 - Effect of New Powers on the Scottish Block Grant

Steps taken towards implementation since previous report

Alongside the Autumn Budget in November 2025, the UK Government produced updated block grant adjustments for the Scottish Government to reflect its devolved powers in relation to tax, social security and other revenues.

In line with the Fiscal Framework arrangements, the Scottish Government set its 2026-27 Budget in January 2026 using these updated block grant adjustments.

As agreed in the updated Fiscal Framework, the block grant to the Scottish Government will be adjusted to reflect the introduction of devolved and assigned revenues, and the transfer of responsibility for social security.
The adjustments involve two elements: an initial block grant baseline adjustment (a deduction in relation to tax and an addition in relation to social security) and an indexation mechanism.

Other areas of spend

For all further spending powers other than social security (and any other areas explicitly set out in the Fiscal Framework) the normal approach to machinery of government changes determined the initial baseline adjustments, with the full programme costs in and for Scotland being transferred at the point of devolution for the remainder of the Spending Review period. This change will now be baselined and the Barnett formula will subsequently apply to changes in UK Government spending in these areas.

For the employment programmes, the Barnett formula applies to changes in the entirety of UK Government spending, including any elements funded through payment by results.

1.9 Chapter 8 - Other activities towards implementation of the Fiscal Framework

Steps taken towards implementation since previous report

The Fiscal Framework was originally agreed in February 2016. In March 2016, the Scottish and UK governments published a further annex to the fiscal framework for the Scottish Government.

In line with the 2016 agreement, the Scottish Government and UK Government completed a review of the Fiscal Framework and the associated annex on 20 July 2023, after a full parliamentary cycle of experience.

The agreement updates the Fiscal Framework, which underpins the powers over tax and social security that are devolved to the Scottish Parliament through the Scotland Acts of 2012 and 2016.

As set out in the updated agreement, subsequent reviews should take place on a 5 yearly basis but not more than once in any UK or Scottish electoral cycle. The next review is expected to conclude by 2028.

1.10 Annex A - Implementation Progress

Since February 2019, all sections of the Scotland Act 2016 which increase the powers of the Scottish Parliament are now in force. The latest position is reflected in the table below.

Some provisions of the Scotland Act 2016 came into force immediately upon Royal Assent, while others took effect two months later, in line with section 72 of the Act. Since then, all remaining sections have been implemented, and as of February 2019, the entire Act has been in force.

The Fiscal Framework agreement outlines several key dates agreed upon by both governments for the implementation and commencement of the powers within the Scotland Act 2016.

Section	Section Title	Date of commencement
Part 1: Constitutional Arrangements
1	Permanence of the Scottish  Parliament and Scottish  Government	23 March 2016
2	The Sewel convention	23 May 2016
3	Elections	18 May 2017
4	Power to make provision  about elections	18 May 2017
5	Timing of elections	18 May 2017
6	Electoral registration: the  digital service	18 May 2017
7	Expenditure in connection  with elections	18 May 2017
8	Review of electoral   boundaries by the Local  Government Boundary   Commission for Scotland	18 May 2017
9	Functions exercisable within  devolved competence:   elections	18 May 2017
10	Minor and consequential  amendments: elections etc.	18 May 2017
11	Super-majority requirement  for certain legislation	18 May 2017
12	Scope to modify the Scotland  Act 1998	18 May 2017
Part 2: Tax and Fiscal
13	Power of Scottish Parliament  to set rates of income tax	30 November 2016
14	Amendments of Income Tax  2007	23 May 2016
15	Consequential amendments:  income tax	23 May 2016
16	Assignment of VAT	23 May 2016
17	Tax on carriage of   passengers by air	23 May 2016 Provision is planned to take effect on 1 April 2027, subject to final confirmation by the UKG and SG.
18	Tax on commercial   exploitation of aggregate	23 May 2016
19	Devolved taxes: further   provision	23 May 2016
20	Borrowing	1 April 2017
21	Provision of information to  the Office for Budget   Responsibility	1 April 2017
Part 3: Social Security
22	Disability, industrial injuries  and carer’s benefits	Section 22(3) and (1) so far as relating  to (3) on 5 September 2016; section  22(1) for remaining purposes and (2)  and (4) on 17 May 2017
23	Benefits for maternity,   funeral and heating expenses	Section 23(3) and (1) so far as relating  to (3) on 5 September 2016; section  23(1) for remaining purposes, (2), (4)   and (5) for the purpose of making  regulations on 17 May 2017; section 23  (5) relating to the provision of winter  heating assistance and section 23(5)  for remaining purposes on 1 April  2024.
24	Discretionary payments: top up of reserved benefits	5 September 2016
25	Discretionary housing   payments	1 April 2017
26	Discretionary payments and  assistance	5 September 2016
27	Welfare foods	8 February 2019
28	Power to create other new  benefits	5 September 2016
29	Universal Credit: costs of  claimants who rent   accommodation	5 September 2016
30	Universal Credit: persons to  whom, and time when, paid	5 September 2016
31	Employment Support	5 September 2016
32	Functions exercisable within  devolved competence	5 September 2016
33	Social Security Advisory  Committee and Industrial  Injuries Advisory Council	5 September 2016
34	Information-sharing	5 September 2016
35	Extension of unauthorised  disclosure offence	5 September 2016
Part 4: Other Legislative Competence
36	Crown Estate	36 (1), (5), (6), (9), (10), (11), (12) on 23  March 2016.  The remainder on transfer date for the Crown Estate Scheme on 1 April 2017.
37	Equal opportunities	23 May 2016
38	Public sector duty regarding  socio-economic inequalities	23 May 2016
39	Tribunals	23 May 2016
40	Roads	23 May 2016
41	Roads: Traffic signs etc.	23 May 2016
42	Roads: Speed limits	23 May 2016
43	Roads: Parking	23 May 2016
44	Roads: consequential   provision etc.	23 May 2016
45	Policing of railways and   railway property	23 May 2016
46	British Transport Police: cross  border public authorities	23 May 2016
47	Onshore Petroleum	9 February 2018
48	Onshore Petroleum:   Consequential amendments	9 February 2018
49	Onshore Petroleum: existing  licences	29 November 2017
50	Consumer Advocacy and  Advice	23 May 2016
51	Functions exercisable within  devolved competence:   consumer advocacy and  advice	23 May 2016
52	Gaming machines on   licenced betting premises	23 May 2016
53	Abortion	23 May 2016
Part 5: Other Executive Competence
54	Gaelic Media Service	23 May 2016
55	Commissioners of Northern  Lighthouses	23 May 2016
56	Maritime and Coastguard  Agency	23 May 2016
57	Rail: franchising of passenger  services	23 May 2016
58	Fuel poverty: support   schemes	Section 58 for the purpose of making  certain regulations on 1 December  2017. Section 58 (so far as not already  in force) on 1 April 2018.
59	Energy company obligations	Section 59 for the purpose of making  certain regulations on 1 December  2017. Section 59 (so far as not already  in force) on 1 October 2018.
60	Apportionment of targets	Section 60 for the purpose of making  certain regulations on 1 December  2017. Section 60 (so far as not already  in force) on 1 October 2018.
61	Renewable electricity   incentive schemes:   consultation	23 May 2016
62	Offshore Renewable Energy  Installations	1 April 2017
63	References to Competition  and Markets Authority	23 May 2016
Part 6: Miscellaneous
64	Gas and Electricity Markets  Authority	23 May 2016
65	Office of Communications	18 August 2016
66	Bodies that may be required  to attend before the   Parliament	23 May 2016
67	Destination of fines,   forfeitures and fixed   penalties	1 April 2017
Part 7: General
68	Subordinate legislation under  functions exercisable within  devolved competence	23 March 2016
69	Transfers of property etc. to  the Scottish Ministers	23 March 2016
70	Transitional provision	23 March 2016
71	Power to make   consequential, transitional  and saving provision	23 March 2016
72	Commencement	23 March 2016
73	Short Title	23 March 2016