Welfare Reform (Further Provision) (Scotland) Act 2012
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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. -
Universal Credit, ‘
bs_bs_banner LEGISLATION Universal Credit, ‘Positive Citizenship’, and the Working Poor: Squaring the Eternal Circle? Philip M. Larkin∗ This article examines the potential effects of the Welfare Reform Act 2012 on the United Kingdom social security system, and on claimants. This legislation illustrates new modes of thought and ideology underlying the British welfare state. The introduction of the ‘Universal Credit’ has the potential to solve the ‘poverty trap’, where claimants are better off in receipt of welfare benefits rather than engaging with employment, and may assist low-paid individuals into ‘positive’ citizenship. However, the practicalities of implementing Universal Credit might undermine legislators’ ambitions. It may be that the Act attempts too much reform to the social security system, trying to impose legislative uniformity on a highly complex set of socio-economic circumstances which may be impervious to such rationalisation. This could result in the scheme requiring further reform, or even abolition. The ideological and historical underpinnings of Universal Credit are also examined to understand more clearly its nature and structure. INTRODUCTION The Welfare Reform Act (WRA) 2012 aims to effect significant changes to the social security system in the United Kingdom, building upon existing welfare reform programmes. Specifically, the introduction of the much vaunted (and somewhat misleadingly-titled) ‘Universal Credit’ (UC), with which this article is largely concerned,1 will reduce the number of benefits in the welfare system, ostensibly simplifying some of its more complicated aspects. Due to the highly technical nature of Universal Credit administration, it has been piloted in a number of regions around the UK, with the original aim of having the scheme fully operational by the end of 2017.2 However, the emerging ∗Lecturer, Brunel Law School London. -
The Scotland Act 2012: a Consultation on Bond Issuance by the Scottish Government
The Scotland Act 2012: a consultation on bond issuance by the Scottish Government June 2012 The Scotland Act 2012: a consultation on bond issuance by the Scottish Government June 2012 Official versions of this document are printed on 100% recycled paper. When you have finished with it please recycle it again. If using an electronic version of the document, please consider the environment and only print the pages which you need and recycle them when you have finished. © Crown copyright 2012 You may re-use 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 http://www.nationalarchives.gov.uk/doc/open- government-licence/ or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or e-mail: [email protected]. Any queries regarding this publication should be sent to us at: [email protected]. ISBN 978-1-84532-957-0 PU1271 Contents Page Chapter 1 Introduction 3 Chapter 2 Sub-sovereign debt issuance – theory and practice 9 Chapter 3 Potential implications for Scotland 17 Chapter 4 Potential implications for the UK as a whole 23 Chapter 5 List of questions 25 Annex A Credit rating comparisons across agencies 27 Annex B Glossary of key financial market terms 29 1 1 Introduction Scope of this consultation 1.1 The aim of this consultation is to gather views and evidence on the costs and benefits, to both Scotland and the rest of the United Kingdom, of granting Scottish Ministers the power to borrow by means of bond issuance for capital expenditure up to the amounts stipulated in the Scotland Act 2012 (£2.2 billion). -
Devolution of Tax Powers to the Scottish Parliament: the Scotland Act 2012
Devolution of tax powers to the Scottish Parliament: the Scotland Act 2012 Standard Note: SN5984 Last updated: 23 January 2015 Author: Antony Seely Business & Transport Section At present there are two sources of revenue under the control of the Scottish Parliament: local taxes (council tax and business rates), in respect of its responsibilities for local government, and the power to impose a ‘Scottish Variable Rate’ (SVR) of income tax: that is, amending the basic rate of tax by up to 3p in the £. The Scotland Act 2012 devolved three further powers: the power to set a Scottish rate of income tax (SRIT) from April 2016, and to introduce taxes on land transactions and on waste disposal from landfill, replacing the existing UK-wide taxes Stamp Duty Land Tax and Landfill Tax from April 2015. The Act also provides powers for new taxes to be created in Scotland and for additional taxes to be devolved, subject to certain criteria. While the receipts from the SRIT are to accrue to the Scottish Government, HM Revenue & Customs will continue to be responsible for assessing and collecting income tax across the UK. In February 2013 the Scottish Government and HMRC agreed a memorandum on their respective responsibilities in establishing and operating the Scottish Rate.1 The Scottish Government has introduced legislation to establish a new Land and Buildings Transactions Tax, and a Scottish Landfill Tax, from April 2015. Operational responsibility for collecting these taxes will be given to Registers of Scotland and the Scottish Environment Protection Agency, respectively. The Scottish Government has also introduced legislation to establish Revenue Scotland – the tax authority responsible for the administration of all devolved taxes. -
Borderland: Assessing the Implications of a More Autonomous Scotland for the North of England 1
REPORTBORDERLAND ASSESSING THE IMPLICATIONS OF A MORE AUTONOMOUS SCOTLAND FOR THE NORTH OF ENGLAND Katie Schmuecker, Guy Lodge and Lewis Goodall November 2012 © IPPR North 2012 Institute for Public Policy Research ABOUT THE AUTHORS Katie Schmuecker is associate director at IPPR North. Guy Lodge is associate director for politics and power at IPPR. Lewis Goodall, at the time this report was written, was a research assistant at IPPR North. ACKNOWLEDGMENTS The authors would like to thank Jim Gallagher and James Ramsbotham for their input into the seminar held as part of this research. We would also like to thank David Bell, Nick Pearce and Ed Cox for their helpful comments on earlier drafts, and Richard Darlington, Ellie Geddes and Joanne Thomas, without whom there would not be a publication. We are also grateful to the James Madison Trust for the donation that made this research possible. ABOUT IPPR NORTH IPPR North is IPPR’s dedicated thinktank for the North of England. With bases in Newcastle and Manchester, IPPR North’s research, together with our stimulating and varied events programme, seeks to produce innovative policy ideas for fair, democratic and sustainable communities across the North of England. IPPR North specialises in regional economics, localism and community policy. Our approach is collaborative and we benefit from extensive sub-national networks, regional associates, and a strong track record of engaging with policymakers at regional, sub-regional and local levels. IPPR North 3rd Floor, 20 Collingwood Street Newcastle Upon Tyne NE1 1JF T: +44 (0)191 233 9050 E: [email protected] www.ippr.org/north Registered charity no. -
Edinburgh Speech 18 March 2011
Edinburgh Centre for Constitutional Law, 2 October 2012 Approaching the Independence Referendum: The Legal Issues Lord Wallace of Tankerness QC, Advocate General for Scotland In May last year, those who’d actually gone to bed on election night woke up to find an SNP majority in the Scottish Parliament. The SNP emerging stronger as the largest party was expected but the achievement of an outright majority took many by surprise – including the clutch of senior SNP figures with whom I shared panels on BBC and STV as the results unfolded. Perhaps some were also surprised that their manifesto commitment to hold a referendum on whether Scotland should become an independent country was to be tested. I don't think it would be giving away state secrets to say that in the aftermath of that clear victory, the UK Government had given a lot of thought to that manifesto commitment to hold an independence referendum. We had been asking the new Scottish Government to set out their plans for a referendum and we were also interested in how they intended to address the legal issues associated with such a referendum. All those of you with some knowledge of the Scotland Act 1998 will know that the essential aspects of the British constitution are reserved to the UK Parliament, including the Union of the Kingdoms of Scotland and England. The Scotland Act 1998 makes it clear that the Scottish Parliament does not have the power to pass legislation that relates to a reserved matter. Any legislation that fails the competence tests in the Scotland Act is, to quote directly from the rather blunt wording of section 29 of that Act, “not law”. -
The Impact of Neoliberal Policies on Political Language in Britain: 1997-2017 Roisin Lee
The Impact of Neoliberal Policies on Political Language in Britain: 1997-2017 Roisin Lee To cite this version: Roisin Lee. The Impact of Neoliberal Policies on Political Language in Britain: 1997-2017. Humanities and Social Sciences. 2019. dumas-02452388 HAL Id: dumas-02452388 https://dumas.ccsd.cnrs.fr/dumas-02452388 Submitted on 29 Sep 2020 HAL is a multi-disciplinary open access L’archive ouverte pluridisciplinaire HAL, est archive for the deposit and dissemination of sci- destinée au dépôt et à la diffusion de documents entific research documents, whether they are pub- scientifiques de niveau recherche, publiés ou non, lished or not. The documents may come from émanant des établissements d’enseignement et de teaching and research institutions in France or recherche français ou étrangers, des laboratoires abroad, or from public or private research centers. publics ou privés. The Impact of Neoliberal Policies on Political Language in Britain: 1997 – 2017 LEE Roisin Sous la direction de VÉRONIQUE MOLINARI Laboratoire : ILCEA4 UFR LANGUES ETRANGERES Département LLCER Section Etudes anglophones, section 11 Mémoire de master 2 - 30 crédits Parcours : anglais, orientation recherche Année universitaire 2018-2020 2 Acknowledgements Véronique Molinari for all her insights, constant advice and patience. Laure Gardelle for introducing me to the word corpus and taking so much time to answer my many questions. Emma Bell for her inspiring lectures on neoliberalism which led me to choosing the Master in LLCER and her advice long after I stopped being her student. Anis Bouzidi for printing and delivering this dissertation. My family, Ma, Da and sister Shona for all the love, motivation and encouragement every step of the way. -
Statement of Changes in Immigration Rules Hc 1025
STATEMENT OF CHANGES IN IMMIGRATION RULES Presented to Parliament pursuant to section 3(2) of the Immigration Act 1971 Ordered by the House of Commons to be printed 26 February 2015 (This document is accompanied by an Explanatory Memorandum) HC 1025 © Crown copyright 2015 You may re-use this information (excluding logos) free of charge in any format or medium, under the terms of the Open Government Licence v.3. To view this licence visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or email [email protected] Where third party material has been identified, permission from the respective copyright holder must be sought. Queries should be directed to the Home Office’s contact centre on 0300 123 2241, or as per the ‘Contact UKVI’ section on the visas and immigration pages of the GOV.UK website at https://www.gov.uk/government/organisations/uk-visas-and-immigration. Specific written queries relating to this Statement of Changes should be directed to [email protected]. Please note that this mailbox is only for Parliamentary use and specific technical queries regarding the drafting of this Statement of Changes. It is not a contact point for general enquiries. Queries to this e-mail address from outside Parliament about other immigration issues, including how these changes affect applications, will not receive a response. A copy of this Statement of Changes can be found on the visas and immigration pages of the gov.UK website at www.gov.uk/government/collections/immigration-rules-statement-of-changes -
Finance and Constitution Committee Inquiry Into the European Union (Withdrawal) Bill
FINANCE AND CONSTITUTION COMMITTEE INQUIRY INTO THE EUROPEAN UNION (WITHDRAWAL) BILL Submission by Dr Chris McCorkindale (University of Strathclyde), Professor Aileen McHarg (University of Strathclyde), and Professor Tom Mullen (University of Glasgow) In this submission, we address three sets of issues raised by the European Union (Withdrawal) Bill (EUW Bill), which have implications for the devolution settlement and for the Scottish legal system, namely: the continuity of European Union (EU) law; ministerial powers; and future powers to legislate in areas currently governed by EU law. Continuity of EU Law One of the key aims of the Bill is securing continuity of what it terms “retained EU law” after Brexit. A number of problematic issues arise concerning the definition of retained EU law, its status in the domestic legal system, and the interpretation of retained EU Law. Defining retained EU law The Bill has to specify which laws are to have their effect extended beyond Brexit. It does so by reference to their sources in EU or domestic law, distinguishing three categories: 1. EU-derived domestic legislation (clause 2) includes: (i) delegated legislation made under section 2(2) of the European Communities Act 1972 (ECA) in order to implement the UK’s obligations under EU law; (ii) Any legislation, whether primary or delegated, made in order to implement the UK’s obligations under EU law, or which operates for such a purpose (i.e. legislation which predated the relevant EU law, but which has been relied on to secure compliance with it) ; and (iii) A miscellaneous category of legislation relating to the EU/EEA. -
22Nd BIENNIAL REPORT on UNRATIFIED PARTS of the EUROPEAN CODE of SOCIAL SECURITY Made by the UNITED KINGDOM to the Council of Eu
22nd BIENNIAL REPORT ON UNRATIFIED PARTS OF THE EUROPEAN CODE OF SOCIAL SECURITY made by the UNITED KINGDOM to the Council of Europe at Strasbourg for the period 1 July 2012 to 30 June 2014 The United Kingdom has not ratified Parts VI, VIII, IX and X United Kingdom 1. Separate, but corresponding, schemes of Social Security are operated in Great Britain and Northern Ireland. Reciprocal arrangements between the two ensure that the schemes effectively operate as a single system. The law governing Social Security in Great Britain was amended during the reference period by the measures listed below. Equivalent legislation came into effect in Northern Ireland. Benefit levels and dates of commencement are maintained in parity with Great Britain and all rates quoted therefore apply equally. 2. Copies of the Acts, Regulations and Orders can be viewed at the Government’s website1. Statutory instruments can be traced by their year of publication and SI Number quoted below. The complete Law on Social Security, as it applies in Great Britain, is published as the “Blue Volumes” and is now available on line via the Department for Work and Pensions’ website2. Guidance on how to navigate the respective volumes is also available there. Corresponding Social Security legislation that has effect in Northern Ireland can be viewed at the Department for Social Development website3. PART VI - EMPLOYMENT INJURY BENEFIT The position remains as previously described. The United Kingdom (UK) is unable to accept Part VI of the Code because UK law and practice are not compatible with the requirements of Article 34 2(b) and (e). -
English Votes for English Laws
House of Commons Public Administration and Constitutional Affairs Committee The Future of the Union, part one: English Votes for English laws Fifth Report of Session 2015–16 HC 523 House of Commons Public Administration and Constitutional Affairs Committee The Future of the Union, part one: English Votes for English laws Fifth Report of Session 2015–16 Report, together with formal minutes relating to the report Ordered by the House of Commons to be printed 26 January 2016 HC 523 Published on 11 February 2016 by authority of the House of Commons London: The Stationery Office Limited £0.00 The Public Administration and Constitutional Affairs Committee The Public Administration and Constitutional Affairs Committee is appointed by the House of Commons to examine the reports of the Parliamentary Commissioner for Administration and the Health Service Commissioner for England, which are laid before this House, and matters in connection therewith; to consider matters relating to the quality and standards of administration provided by civil service departments, and other matters relating to the civil service; and to consider constitutional affairs. Current membership Mr Bernard Jenkin MP (Conservative, Harwich and North Essex) (Chair) Ronnie Cowan MP (Scottish National Party, Inverclyde) Oliver Dowden MP (Conservative, Hertsmere) Paul Flynn MP (Labour, Newport West) Rt Hon Cheryl Gillan MP (Conservative, Chesham and Amersham) Kate Hoey MP (Labour, Vauxhall) Kelvin Hopkins MP (Labour, Luton North) Rt Hon David Jones MP (Conservative, Clwyd West) Gerald Jones MP (Labour, Merthyr Tydfil and Rhymney) Tom Tugendhat MP (Conservative, Tonbridge and Malling) Mr Andrew Turner MP (Conservative, Isle of Wight) 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 146.