Devolution Reviews
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Scotland the Referendum and Devolution: Selected Timeline
Scotland the referendum and devolution: Selected timeline Standard Note: SN/PC/07022 Last updated: 12 November 2014 Author: Hazel Armstrong Section Parliament & Constitution Centre This Note gives a selected timeline of events and significant publications leading up to the referendum in Scotland on 18 September 2014 and to some of the planned follow-up events. A shorter version of this timeline can also be found on the Scotland, the referendum and independence pages on the UK Parliament website. Further details on the result of the referendum can be found in House of Commons Library publication Scottish independence referendum 2014, RP14/50, 30 September 2014 and on proposals for further devolution in Scotland: Devolution proposals SN/PC/06987, 24 September 2014. Details on devolution agreed and in in progress can be found in The Scotland Act 2012: Devolution of tax powers to the Scottish Parliament, SN/BT/05984, 10 October 2014. Other timelines have been compiled by a number of organisations. Sources for these can be found in the second part of this Note. This information is provided to Members of Parliament in support of their parliamentary duties and is not intended to address the specific circumstances of any particular individual. It should not be relied upon as being up to date; the law or policies may have changed since it was last updated; and it should not be relied upon as legal or professional advice or as a substitute for it. A suitably qualified professional should be consulted if specific advice or information is required. This information is provided subject to our general terms and conditions which are available online or may be provided on request in hard copy. -
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 ................................................................................................................ -
After Brexit: the UK Internal Market Act & Devolution
AFTER BREXIT: The UK Internal Market Act & Devolution March 2021 AFTER BREXIT: The UK Internal Market Act & Devolution Table of Contents Foreword Michael Russell MSP, Cabinet Secretary for 1 Constitution, Europe and External Affairs Part One Introduction 3 Part Two Devolution since 1999 6 Part Three The UK Government’s approach to devolution since 8 the EU referendum Part Four The UK Internal Market Act 2020 16 Part Five The effect of UK Internal Market Act: 26 on the devolution settlement on businesses, consumers and people in Scotland 28 on Scotland’s role in international trade negotiations 32 Part Six Conclusion 36 ANNEXES A: International examples of multi-level state market 38 management B: The development of the UK’s state and market 41 architecture C: UK economic performance since devolution 44 D: Overview of key exclusions to the UK Internal 46 Market Act Foreword by Michael Russell MSP Cabinet Secretary for Constitution, Europe and External Affairs The Scottish Government believes the best future for Scotland is to become an independent country. Developments since the Brexit referendum in June 2016 have dramatically changed the context in which that debate on Scotland’s future is taking place. Scotland has been removed from the EU against the will of the overwhelming majority of people who live here. Much of the focus continues to be on the direct impact of that decision on Scottish society and on the economy. However, there has been another dramatic change since the Brexit vote: the steady and systematic undermining of devolution and the Scottish Parliament. Supporters of Brexit said it was about “taking back control”. -
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. -
Renting Homes (Amendment) (Wales) Bill Bill Summary
Welsh Parliament Senedd Research Renting Homes (Amendment) (Wales) Bill Bill Summary October 2020 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 Senedd’s website: www.senedd.wales Copies of this document can also be obtained in accessible formats including Braille, large print, audio or hard copy from: Welsh Parliament Tŷ Hywel Cardiff Bay CF99 1SN Tel: 0300 200 6295 Email: [email protected] Twitter: @SeneddResearch Blog: SeneddResearch.blog © 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 Senedd Research Renting Homes (Amendment) (Wales) Bill Bill Summary October 2020 Author: Jonathan Baxter www.senedd.wales Bill Summary: Renting Homes (Amendment) (Wales) Bill Contents 1. Overview of the Bill .....................................................................1 1.1. Legislative competence of the Bill .............................................................. 2 1.2. Section by section guide to the Bill ........................................................... 2 1.2.a Sections 1 to -
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.