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.