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Implementing the Scotland Act 2012. an Update
Implementing the Scotland Act 2012 An update Prepared by Audit Scotland December 2015 Auditor General for Scotland The Auditor General’s role is to: • appoint auditors to Scotland’s central government and NHS bodies • examine how public bodies spend public money • help them to manage their finances to the highest standards • check whether they achieve value for money. The Auditor General is independent and reports to the Scottish Parliament on the performance of: • directorates of the Scottish Government • government agencies, eg the Scottish Prison Service, Historic Scotland • NHS bodies • further education colleges • Scottish Water • NDPBs and others, eg Scottish Police Authority, Scottish Fire and Rescue Service. You can find out more about the work of the Auditor General on our website: www.audit-scotland.gov.uk/about/ags Audit Scotland is a statutory body set up in April 2000 under the Public Finance and Accountability (Scotland) Act 2000. We help the Auditor General for Scotland and the Accounts Commission check that organisations spending public money use it properly, efficiently and effectively. Implementing the Scotland Act 2012: An update | 3 Contents Summary 4 Part 1. Devolved taxes 8 Part 2. Scottish rate of income tax 16 Part 3. Financial management and reporting 20 Endnotes 26 Appendix. Audit methodology 27 4 | Summary Key messages 1 Revenue Scotland successfully implemented the two devolved taxes on time. The IT system and people needed to collect and manage the taxes were in place by the time the taxes were introduced. It cost £5.5 million to implement the devolved taxes, £1.2 million more than originally estimated, owing mainly to the need for additional staff in the set-up phase. -
Fourth Annual Report on the Implementation of the Scotland Act 2016
FOURTH ANNUAL REPORT ON THE IMPLEMENTATION OF THE SCOTLAND ACT 2016 EIGHTH ANNUAL REPORT ON THE IMPLEMENTATION AND OPERATION OF PART 3 (FINANCIAL PROVISIONS) OF THE SCOTLAND ACT 2012 Fourth Annual Report on the Implementation of the Scotland Act 2016 Presented to Parliament by the Secretary of State for Scotland by Command of Her Majesty April 2020 Eighth Annual Report on the Implementation and Operation of Part 3 (Financial Provisions) of the Scotland Act 2012 Presented to Parliament pursuant to section 33(1)(b) of the Scotland Act 2012 Presented to the Scottish Parliament pursuant to section 33(1)(c) of the Scotland Act 2012 April 2020 © Crown copyright [2020] 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 [email protected]. ISBN 978-1-5286-1834-2 CCS0320342228 04/20 Printed on paper containing 75% recycled fibre content minimum Printed in the UK by the APS Group on behalf of the Controller of Her Majesty’s Stationery Office CONTENTS Chapter Page Foreword 1 Part 1: Scotland Act 2016 2 1. Introduction 3 2. Implementation Progress 5 3. Income Tax 13 4. Other tax powers and fiscal provisions 17 5. Borrowing powers 19 6. -
National Assembly for Wales Finance Committee – Consultation on Future Funding
Y Pwyllgor Cyllid / Finance Committee Fin(4)-12-15 P2 National Assembly for Wales Finance Committee – Consultation on Future Funding A Submission by: The Chartered Institute of Public Finance and Accountancy June 2015 1 CIPFA, the Chartered Institute of Public Finance and Accountancy, is the professional body for people in public finance. CIPFA shows the way in public finance globally, standing up for sound public financial management and good governance around the world as the leading commentator on managing and accounting for public money. Further information about CIPFA can be obtained at www.cipfa.org Any questions arising from this submission should be directed to: Don Peebles Alan Bermingham Head of CIPFA Scotland Policy and Technical Manager CIPFA in Scotland (UK Devolved Regions and Ireland) Level 3 Suite D 3rd Floor, Lesley Exchange 2 160 Dundee Street 22 East Bridge Street Edinburgh Belfast EH11 1DQ BT1 3NR Tel: +44 (0)131 221 8653 Tel: +44 (0)2890 266 1653 Email: [email protected] Email: [email protected] 2 1. Executive Summary 1.1 Reflecting on the focus of the Committees inquiry into future funding considerations, this submission will concentrate on the following areas: The key weaknesses and limitations (see appendix 1) in the current Welsh funding settlement and how these should be addressed What type of financial information is needed by the Welsh Government to provide appropriate support for and scrutiny of future funding arrangements The relevance of the Barnett Formula funding arrangements and; The principles that should be adopted to underpin further devolution of fiscal powers to Wales 1.2 CIPFA would make the following conclusions and recommendations to the Committee for consideration in its inquiry. -
CMA's Response to the Smith Commission
The Competition and Market Authority’s response to the Smith Commission 31 October 2014 CMA36 © Crown copyright 2014 You may reuse this information (not including logos) free of charge in any format or medium, under the terms of the Open Government Licence. To view this licence, visit www.nationalarchives.gov.uk/doc/open-government- licence/ or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: [email protected]. Contents Introduction ................................................................................................................ 3 Summary .................................................................................................................... 4 Background ................................................................................................................ 5 Markets ...................................................................................................................... 7 Cross-border effects: businesses ............................................................................. 10 Cross-border effects: consumers ............................................................................. 11 Competition regime .................................................................................................. 13 Consumer regime ..................................................................................................... 18 Transition ................................................................................................................ -
'The Left's Views on Israel: from the Establishment of the Jewish State To
‘The Left’s Views on Israel: From the establishment of the Jewish state to the intifada’ Thesis submitted by June Edmunds for PhD examination at the London School of Economics and Political Science 1 UMI Number: U615796 All rights reserved INFORMATION TO ALL USERS The quality of this reproduction is dependent upon the quality of the copy submitted. In the unlikely event that the author did not send a complete manuscript and there are missing pages, these will be noted. Also, if material had to be removed, a note will indicate the deletion. Dissertation Publishing UMI U615796 Published by ProQuest LLC 2014. Copyright in the Dissertation held by the Author. Microform Edition © ProQuest LLC. All rights reserved. This work is protected against unauthorized copying under Title 17, United States Code. ProQuest LLC 789 East Eisenhower Parkway P.O. Box 1346 Ann Arbor, Ml 48106-1346 F 7377 POLITI 58^S8i ABSTRACT The British left has confronted a dilemma in forming its attitude towards Israel in the postwar period. The establishment of the Jewish state seemed to force people on the left to choose between competing nationalisms - Israeli, Arab and later, Palestinian. Over time, a number of key developments sharpened the dilemma. My central focus is the evolution of thinking about Israel and the Middle East in the British Labour Party. I examine four critical periods: the creation of Israel in 1948; the Suez war in 1956; the Arab-Israeli war of 1967 and the 1980s, covering mainly the Israeli invasion of Lebanon but also the intifada. In each case, entrenched attitudes were called into question and longer-term shifts were triggered in the aftermath. -
1 Explanatory Memorandum to the Land Transaction Tax (Transitional
Explanatory Memorandum to The Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018 This Explanatory Memorandum has been prepared by the Office of the First Minister and Cabinet Office of the Welsh Government and is laid before the National Assembly for Wales in conjunction with the above subordinate legislation and in accordance with Standing Order 27.1. Cabinet Secretary’s Declaration In my view, this Explanatory Memorandum gives a fair and reasonable view of the expected impact of the Land Transaction Tax (Transitional Provisions) (Wales) Regulations 2018. I am satisfied that the benefits justify the likely costs. Mark Drakeford AM – Cabinet Secretary for Finance 8 January 2018 1 1. Description 1.1 These Regulations make transitional provisions in respect of the introduction of land transaction tax (“LTT”) in Wales by the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (“the LTTA Act”). The provisions ensure that transactions which take place on or after 1 April 2018 receive treatment which is consistent, meaning that transactions are not taxed twice under LTT and Stamp Duty Land Tax (“SDLT”), or not taxed at all. The Regulations also ensure that arrangements commenced prior to 1 April 2018 and for which certain reliefs (which exist in both regimes) were claimed will continue to be relieved under LTT (subject to certain conditions being met). The Regulations will also provide for transitional rules for the purposes of determining whether a transaction completed on or before 26 November 2018 is a higher rates residential property transaction where a person‘s main residence is being replaced. -
Inquiry Into the Implementation of the Wales Act 2014 and Operation of the Fiscal Framework
Welsh Parliament Finance Committee Inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework February 2021 www.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people. Commonly known as the Senedd, it makes laws for Wales, agrees Welsh taxes and holds the Welsh Government to account. An electronic copy of this document can be found on the Welsh Parliament website: www.senedd.wales/SeneddFinance Copies of this document can also be obtained in accessible formats including Braille, large print, audio or hard copy from: Finance Committee Welsh Parliament Cardiff Bay CF99 1SN Tel: 0300 200 6565 Email: [email protected] Twitter: @SeneddFinance © Senedd Commission Copyright 2020 The text of this document may be reproduced free of charge in any format or medium providing that it is reproduced accurately and not used in a misleading or derogatory context. The material must be acknowledged as copyright of the Senedd Commission and the title of the document specified. Welsh Parliament Finance Committee Inquiry into the implementation of the Wales Act 2014 and operation of the Fiscal Framework February 2021 www.senedd.wales About the Committee The Committee was established on 22 June 2016. Its remit can be found at: www.senedd.wales/SeneddFinance Committee Chair: Llyr Gruffydd MS Plaid Cymru Current Committee membership: Alun Davies MS Siân Gwenllian MS Welsh Labour Plaid Cymru Mike Hedges MS Mark Isherwood MS Welsh Labour Welsh Conservatives Mark Reckless MS Rhianon Passmore MS Abolish the Welsh Assembly Welsh Labour Party The following Member attended as a substitute during this inquiry. -
European and External Relations
14 May 2015 Draft Scotland Bill “falls short” in some “critical areas”- Devolution Committee The previous UK Government’s draft legislative clauses for the new Scotland Bill do not meet the “spirit or substance” of the Smith Commission’s recommendations on welfare and benefits, and require extensive redrafting in other key areas, a Scottish Parliamentary Committee said today. The Devolution (Further Powers) Committee today published its unanimous interim report into the draft legislation produced by the former UK Government in the light of the recommendations of The Smith Commission. Now that a new Scottish Secretary is in place, the Committee is urging the new UK Government to take the opportunity to reflect upon the concerns highlighted during its extensive evidence gathering process. Committee Convener Bruce Crawford MSP said: “All political parties involved in the Smith Commission agreed to take forward its recommendations as quickly as possible while ensuring that the draft legislation met the spirit and substance of those recommendations. “In the short period of time the Committee had to consider the legislation prior to the dissolution of the UK Parliament, we decided to focus our attention on key issues such as taxation and borrowing, welfare and benefits and The Crown Estate. “The Committee believes that the current proposals do not yet meet the challenge of fully translating the political agreement reached in the Smith Commission into legislation. For example, as we heard in our evidence taking, there is no power for the Scottish Parliament to top up reserved benefits despite that being one of the powers highlighted at the time of publication. -
Welfare Reform (Further Provision) (Scotland) Act 2012
Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 June 2016 Welfare Reform (Further Provision) (Scotland) Act 2012 Annual Report – 2016 Laid before the Scottish Parliament by the Scottish Ministers under section 4(2) of the Welfare Reform (Further Provision) (Scotland) Act 2012 30 June 2016 SG/2016/99 Executive Summary The Welfare Reform (Further Provision) (Scotland) Act 2012 tasks the Scottish Government with producing an Annual Report on the impacts of the UK Welfare Reform Act 2012 (the Act) on the people of Scotland. Changes in UK welfare policy since the Act was passed have been detailed in previous annual reports. This is the third annual report (an initial report was also published in 2013), and the first to be published since the passing of the Scotland Act 2016, which will devolve a range of disability benefits, carer benefits and components of the Regulated Social Fund to Scotland, as well as powers to create new devolved benefits and top-up existing reserved benefits. Impacts of the Welfare Reform Act In June 2016, Universal Credit (UC) was available in all jobcentres in Scotland for single jobseekers without children. The most recent data for May 2016 show that there are around 28,100 households in Scotland claiming UC. Measures announced in the Summer Budget 2015 have reduced the relative generosity of UC for in-work claimants by reducing the Work Allowances. Once fully rolled out, UC is expected to have mixed financial impacts, with „winners‟ and „losers‟ in terms of benefit entitlement. The Scottish Government will have the power to make certain administrative changes to UC. -
The Barnett Formula
BRIEFING PAPER Number 7386, 28 May 2021 By Matthew Keep The Barnett formula Inside: 1. The formula 2. Issues 3. Recent fiscal devolution www.parliament.uk/commons-library | intranet.parliament.uk/commons-library | [email protected] | @commonslibrary Number 7386, 28 May 2021 2 Contents Summary 3 1. The formula 4 1.1 Introduction 4 1.2 How does the formula work? 5 Comparability percentage 5 Population proportions 6 Examples 7 1.3 UK Government spending announced outside of a spending review 7 1.4 A block grant floor for Wales 8 1.5 A non-statutory formula 9 1.6 Government transparency 9 1.7 Formula bypass 10 1.8 Origins 10 2. Issues 11 2.1 A needs-based formula 11 2.2 Equity 12 2.3 Barnett squeeze 13 3. Recent fiscal devolution 16 3.1 Block grant adjustment 16 Indexing BGAs in Scotland 17 Indexing BGAs in Wales 18 BGA in Northern Ireland 18 Further information about fiscal devolution 20 3.2 Recent legislation and Barnett 21 Appendix 1. Calculating the Home Office’s comparability percentage 24 Appendix 2. Calculating Scotland’s Barnett consequentials for 2018/19 25 Cover page image copyright: DIL_1336 by Switchology. Licensed under CC BY 2.0 / image cropped. 3 The Barnett formula Summary The devolved administrations in Scotland, Wales and Northern Ireland Details of how the receive grants from the UK Government that fund most of their devolved spending. The largest such grant is the ‘block grant’. administrations are funded, including the The Barnett formula calculates the annual change in the block grant. -
Northern Ireland and the EU Referendum
House of Commons Northern Ireland Affairs Committee Northern Ireland and the EU referendum First Report of Session 2016–17 HC 48 House of Commons Northern Ireland Affairs Committee Northern Ireland and the EU referendum First Report of Session 2016–17 Report, together with formal minutes relating to the report Ordered by the House of Commons to be printed 25 May 2016 HC 48 Published on 26 May 2016 by authority of the House of Commons Northern Ireland Affairs Committee The Northern Ireland Affairs Committee is appointed by the House of Commons to examine the expenditure, administration, and policy of the Northern Ireland Office (but excluding individual cases and advice given by the Crown Solicitor); and other matters within the responsibilities of the Secretary of State for Northern Ireland (but excluding the expenditure, administration and policy of the Office of the Director of Public Prosecutions, Northern Ireland and the drafting of legislation by the Office of the Legislative Counsel). Current membership Mr Laurence Robertson MP (Conservative, Tewkesbury) (Chair) Tom Blenkinsop MP (Labour, Middlesbrough South and East Cleveland) Oliver Colvile MP (Conservative, Plymouth, Sutton and Devonport) Mr Nigel Evans MP (Conservative, Ribble Valley) Mr Stephen Hepburn MP (Labour, Jarrow) Lady Hermon MP (Independent, North Down) Kate Hoey MP (Labour, Vauxhall) Danny Kinahan MP (Ulster Unionist Party, South Antrim) Jack Lopresti MP (Conservative, Filton and Bradley Stoke) Dr Alasdair McDonnell MP (Social Democratic and Labour Party, Belfast South) Nigel Mills MP (Conservative, Amber Valley) Ian Paisley MP (Democratic Unionist Party, North Antrim) Gavin Robinson MP (Democratic Unionist Party, Belfast East) Powers The committee is one of the departmental select committees, the powers of which are set out in House of Commons Standing Orders, principally in SO No. -
The Reluctant European
SPECIAL REPORT BRITAIN AND EUROPE October 17th 2015 The reluctant European 20151017_SRBRITEU.indd 1 05/10/2015 16:26 SPECIAL REPORT BRITAIN AND EUROPE The reluctant European Though Britain has always been rather half-hearted about the European Union, its membership has been beneficial for all concerned, argues John Peet. It should stay in the club THE QUESTION THAT will be put to British voters, probably in the au- CONTENTS tumn of 2016, sounds straightforward: “Should the United Kingdom re- main a member of the European Union, or leave the European Union?” 4 How referendums can go (The final clause was added last month at the insistence of the Electoral wrong Commission, which decided the question might look biased without it.) Herding cats When David Cameron, Britain’s Conservative prime minister, first pro- 5 Euroscepticism and its roots posed a referendum in early 2013, he was hoping that the answer would The open sea ACKNOWLEDGMENTS also be straightforward. Once he had successfully renegotiated some of Britain’s membership terms, the electorate would duly endorse him by 6 Britain’s clout in Brussels Besides those mentioned in the text, Not what it was the author would like to thank the voting to stay in. following for their help: Andy But referendums are by theirnature chancy affairs, as a string ofpre- 7 Costs and benefits Bagnall, Matthew Baldwin, Steven vious European examples have shown (see box later in this article). Mr Common market economics Blockmans, Stephen Booth, Hugo Cameron is well aware that the September 2014 referendum on Scottish Brady, Helen Campbell, Martin 9 The euro zone Donnelly, Monique Ebell, Matthew independence, an issue about which he said he felt far more strongly Elliott, Jonathan Faull, Maurice than he does about the EU, became a closer-run thing than expected.