There has never been a greater need than there is today for independent analysis and comment on the fiscal opportunities and challenges facing Scotland
— Fraser of Allander Institute, 'Scotland's Budget - 2016'
 Source: Reform Scotland 

Source: Reform Scotland 

Scotland will now have greater control over tax than all of the German Lander and Australian states as well as most Spanish regions
— Fraser of Allander Institute, 'Scotland's Budget - 2016'

A Brief History

The Scotland Act of 1998 established the devolved Scottish Parliament, giving Scotland control over Health, Education, Justice, Transport, local government and Economic Development.

These independent powers were first further devolved after the Scotland Act of 2012, which most notably gave the Scottish Government control over the price of income tax by 10p in the pound, the ability to borrow money and further devolved legislative powers.


Recent Powers

The Scotland Act 2016 was based on the recommendations of the Smith Commission, and set out amendments to the Scotland Act 1998 whilst also devolving further powers to Scotland.

These powers notably included legislative autonomy in an increased number of areas, the power to amend sections of the Scotland Act 1998 relating to the operation of the Scottish Parliament and Government, control over various removable taxes and the ability to set Income Tax rates and bands on non-savings and non-dividend income. 


 
 Source: Reform Scotland 

Source: Reform Scotland 

 
Holyrood is responsible for a greater amount of spending than 40 American states

Fiscal devolution on this scale is largely unprecedented internationally and certainly within the UK
— Fraser of Allander, 'Scotland's Budget - 2016'
 
 Source: Reform Scotland 

Source: Reform Scotland 

 
Scottish NSND income tax is now estimated to raise around £11.2 billion.

Reserved and Devolved Matters