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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. -
Embedded Generation Connection Incentives for Distribution Network Operators
EMBEDDED GENERATION CONNECTION INCENTIVES FOR DISTRIBUTION NETWORK OPERATORS Report Number: K/EL/00286/REP URN 02/1148 Contractor Ilex Energy Consulting Prepared by Peter Williams Stephen Andrews The work described in this report was carried out under contract as part of the DTI Sustainable Energy Programmes. The views and judgements expressed in this report are those of the contractor and do not necessarily reflect those of the DTI. First Published 2002 © Crown copyright Disclaimer While ILEX considers that the information and opinions given in this work are sound, all parties must rely upon their own skill and judgement when making use of it. ILEX does not make any representation or warranty, expressed or implied, as to the accuracy or completeness of the information contained in this report and assumes no responsibility for the accuracy or completeness of such information. ILEX will not assume any liability to anyone for any loss or damage arising out of the provision of this report. TABLE OF CONTENTS INTRODUCTION I 1. REVIEW OF THE EXISTING OBLIGATIONS ON DISTRIBUTION NETWORK OPERATORS 1 2. REVIEW OF DNO PRACTICE 9 3. INTRODUCTION OF THE UTILITIES ACT 2000 21 4. DNO INCENTIVES - PROBLEMS AND PROSPECTS 36 ANNEX A: DNO QUESTIONNAIRE 60 [This page is intentionally blank] INTRODUCTION This is a final report on the work undertaken by ILEX on the ‘Connection Incentives for Distribution Network Operators’ project - commissioned by the DTI as part of the New and Renewable Energy Programme. This work covers the tasks of the project as described in the original proposal and subsequently formalised under contract between ILEX and ETSU1. -
Improving Schools in Scotland: an OECD Perspective
Improving Schools in Scotland: An OECD Perspective Improving Schools For the past decade, Scotland has been putting in place an ambitious reform called the “Curriculum for Excellence”. Its holistic approach includes Broad General Education from ages 3 to 15 years and this has in Scotland: been put into the spotlight of an OECD review by a team that included leading international experts Andy Hargreaves and Helen Timperley. The report, with twelve key recommendations, will be of interest to those who shape schools and curricula well beyond Scotland. It brings together wide-ranging international and Scottish data to understand how well quality and equity are being achieved in Scotland’s schools. Its analysis An OECD and examples from other countries address how such an ambitious reform can reach its full potential through demanding 21st century approaches to enhancing quality and equity, governance and decision-making, teaching and leadership, and evaluation and assessment. Perspective Contents Overview Chapter 1: Scotland’s “Curriculum for Excellence”: Context and Structure Chapter 2: Quality and Equity in Scottish Schools Chapter 3: Decision-making and Governance for the “Curriculum for Excellence” Chapter 4: Schooling, Teachers and Leadership Chapter 5: Assessment, Evaluation and the “Curriculum for Excellence”. Write to us Policy Advice and Implementation Division Directorate for Education and Skills - OECD 2, rue André Pascal - 75775 Paris Cedex 16 - FRANCE [email protected] Find us at: www.oecd.org/edu/policyadvice.htm Education and Skills data on GPS: www.gpseducation.oecd.org Improving Schools in Scotland: An OECD Perspective This work is published under the responsibility of the Secretary-General of the OECD. -
Scotland Act 2016 Is up to Date with All Changes Known to Be in Force on Or Before 22 July 2021
Status: Point in time view as at 01/12/2017. This version of this Act contains provisions that are not valid for this point in time. Changes to legislation: Scotland Act 2016 is up to date with all changes known to be in force on or before 22 July 2021. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. (See end of Document for details) Scotland Act 2016 2016 CHAPTER 11 An Act to amend the Scotland Act 1998 and make provision about the functions of the Scottish Ministers; and for connected purposes. [23rd March 2016] BE IT ENACTED by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:— PART 1 CONSTITUTIONAL ARRANGEMENTS The Scottish Parliament and the Scottish Government 1 Permanence of the Scottish Parliament and Scottish Government In the Scotland Act 1998 after Part 2 (the Scottish Administration) insert— “PART 2A PERMANENCE OF THE SCOTTISH PARLIAMENT AND SCOTTISH GOVERNMENT 63A Permanence of the Scottish Parliament and Scottish Government (1) The Scottish Parliament and the Scottish Government are a permanent part of the United Kingdom's constitutional arrangements. (2) The purpose of this section is, with due regard to the other provisions of this Act, to signify the commitment of the Parliament and Government of the United Kingdom to the Scottish Parliament and the Scottish Government. -
Utilities Act 2000 Is up to Date with All Changes Known to Be in Force on Or Before 25 September 2021
Status: This version of this Act contains provisions that are prospective. Changes to legislation: Utilities Act 2000 is up to date with all changes known to be in force on or before 25 September 2021. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. (See end of Document for details) View outstanding changes Utilities Act 2000 2000 CHAPTER 27 PART I NEW REGULATORY ARRANGEMENTS 1 Gas and Electricity Markets Authority. (1) There shall be a body corporate to be known as the Gas and Electricity Markets Authority (in this Act referred to as “the Authority”) for the purpose of carrying out— (a) functions transferred to the Authority from the Director General of Gas Supply and the Director General of Electricity Supply; and (b) the other functions of the Authority under this Act. (2) The functions of the Authority are performed on behalf of the Crown. (3) The offices of Director General of Gas Supply and Director General of Electricity Supply are abolished. (4) Schedule 1 has effect with respect to the Authority. Commencement Information I1 S. 1 wholly in force at 1.10.2001; s. 1 not in force at Royal Assent see s. 110(2); s. 1(1)(2)(4) in force at 1.11.2000 by S.I. 2000/2917, art. 2; s. 1(3) in force at 1.10.2001 by S.I. 2001/3266, art. 2, Sch. (subject to transitional provisions in arts. 3-20) F12 Gas and Electricity Consumer Council. -
Taxation (International and Other Provisions) Bill
TAXATION (INTERNATIONAL AND OTHER PROVISIONS) BILL TABLE OF ORIGINS This Table shows the origins of the provisions of the Taxation (International and Other Provisions) Bill. It is followed by a Table of Destinations for the Bill, which starts on page 60. The following abbreviations are used in the Table of Origins— Acts of Parliament TMA 1970 Taxes Management Act 1970 (c. 9) FA 1973 Finance Act 1973 (c. 51) FA 1974 Finance Act 1974 (c. 30) FA 1982 Finance Act 1982 (c. 39) F(No.2)A 1987 Finance (No. 2) Act 1987 (c. 51) ICTA Income and Corporation Taxes Act 1988 (c. 1) FA 1988 Finance Act 1988 (c. 39) FA 1989 Finance Act 1989 (c. 26) FA 1991 Finance Act 1991 (c. 31) TCGA 1992 Taxation of Chargeable Gains Act 1992 (c. 12) F(No.2)A 1992 Finance (No. 2) Act 1992 (c. 48) FA 1993 Finance Act 1993 (c. 34) FA 1995 Finance Act 1995 (c. 4) FA 1996 Finance Act 1996 (c. 8) FA 1997 Finance Act 1997 (c. 16) FA 1998 Finance Act 1998 (c. 36) FA 1999 Finance Act 1999 (c. 16) FA 2000 Finance Act 2000 (c. 17) FA 2001 Finance Act 2001 (c. 9) FA 2003 Finance Act 2003 (c.14) FA 2004 Finance Act 2004 (c. 12) ITTOIA 2005 Income Tax (Trading and Other Income) Act 2005 (c. 5) FA 2005 Finance Act 2005 (c. 7) F(No.2)A 2005 Finance (No. 2) Act 2005 (c. 22) FA 2006 Finance Act 2006 (c. 25) ITA 2007 Income Tax Act 2007 (c. -
Scotland and the UK Constitution
Scotland and the UK Constitution The 1998 devolution acts brought about the most significant change in the constitution of the United Kingdom since at least the passage of the 1972 European Communities Act. Under those statutes devolved legislatures and administrations were created in Wales, Northern Ireland, and Scotland. The documents below have been selected to give an overview of the constitutional settlement established by the devolution acts and by the Courts. Scotland has been chosen as a case study for this examination, both because the Scottish Parliament has been granted the most extensive range of powers and legislative competences of the three devolved areas, but also because the ongoing debate on Scottish independence means that the powers and competencies of the Scottish Parliament are very much live questions. The devolution of certain legislative and political powers to Scotland was effected by the Scotland Act 1998. That statute, enacted by the Westminster Parliament, creates the Scottish Parliament and the Scottish Executive (now the “Scottish Government”), and establishes the limits on the Parliament’s legislative competence. Schedule 5 of the Act, interpolated by Section 30(1), lists those powers which are reserved to the Westminster Parliament, and delegates all other matters to the devolved organs. Thus, while constitutional matters, foreign affairs, and national defence are explicitly reserved to Westminster, all matters not listed— including the education system, the health service, the legal system, environmental -
Legislative Gaps” and the Possible Abolition of Consensual Stop and Search
“Legislative gaps” and the possible abolition of consensual stop and search James Chalmers, University of Glasgow 24 June 2015 1. I have been asked to provide a note for the Independent Advisory Group on Stop and Search on the legislative gaps which might be left if consensual stop and search were abolished in Scotland. That note follows. I should note that it has been prepared in a very short timescale and is not intended to represent an authoritative or exhaustive review of the relevant law or principles, but I hope that it is of some assistance to the Group. Background 2. At common law, the police may search the person of anyone they have lawfully arrested. Beyond this, however, there is (except in cases of urgency) no common law power of search. The principle remains that set out by the Lord Justice-General (Inglis) in Jackson v Stevenson (1897) 2 Adam 255 at 260: ...a constable is entitled to arrest, without a warrant, any person seen by him committing a [crime], and he may arrest on the direct information of eye witnesses. Having arrested him, I have no doubt that the constable could search him. But it is a totally different matter to search a man in order to find evidence to determine whether you will apprehend him or not. If the search succeeds... you will apprehend him; but if the search does not succeed, you will not apprehend him. Now, I have only to say that I know of no authority for ascribing to constables the right to make such tentative searches, and they seem contrary to constitutional principle. -
Tax Dictionary T
Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 T T Tax code Suffix for a tax code. This suffix does not indicate the allowances to which a person is entitled, as do other suffixes. A T code may only be changed by direct instruction from HMRC. National insurance National insurance contribution letter for ocean-going mariners who pay the reduced rate. Other meanings (1) Old Roman numeral for 160. (2) In relation to tapered reduction in annual allowance for pension contributions, the individual’s adjusted income for a tax year (Finance Act 2004 s228ZA(1) as amended by Finance (No 2) Act 2015 Sch 4 para 10). (3) Tesla, the unit of measure. (4) Sum of transferred amounts, used to calculate cluster area allowance in Corporation Tax Act 2010 s356JHB. (5) For the taxation of trading income provided through third parties, a person carrying on a trade (Income Tax (Trading and Other Income) Act 2005 s23A(2) as inserted by Finance (No 2) Act 2017 s25(2)). (6) For apprenticeship levy, the total amount of levy allowance for a company unit (Finance Act 2016 s101(7)). T+ Abbreviation sometimes used to indicate the number of days taken to settle a transaction. T$ (1) Abbreviation: pa’anga, currency of Tonga. (2) Abbreviation: Trinidad and Tobago dollar. T1 status HMRC term for goods not in free circulation. TA (1) Territorial Army. (2) Training Agency. (3) Temporary admission, of goods for Customs purposes. (4) Telegraphic Address. (5) In relation to residence nil rate band for inheritance tax, means the amount on which tax is chargeable under Inheritance Tax Act 1984 s32 or s32A. -
Scotland Moves Away from the UK in Social Security Policy ESPN Flash Report 2018/72
Scotland moves away from the UK in social security policy ESPN Flash Report 2018/72 JONATHAN BRADSHAW AND FRAN BENNETT – EUROPEAN SOCIAL POLICY NETWORK DECEMBER 2018 commitment to introducing an “income Since World War II, Description supplement”. the UK social security system has been Since World War II, the core social Secondly, Scotland has a different largely UK-wide. After security system in the UK (both approach to benefits in practice. devolution in 1999, for insurance and assistance) has been Initially, the differences were modest; a time this broadly based on UK-wide legislation and but they have increased considerably remained true. But regulation delivered by central over time. Thus, in Scotland, Scotland is now government civil servants. The benefits prescriptions are now free of charge (as diverging from the were the same throughout the UK – i.e. in Wales and Northern Ireland), Westminster in Great Britain (England, Wales and whereas in England help is only government’s policies Scotland) as well as Northern Ireland. available following a means test (and in three ways: in the Local councils (municipalities) only had for some specific groups on other principles on which the responsibility for delivering (but not grounds). Scotland (and Wales) never social security system regulating) housing benefit and council abolished the means-tested Educational and anti-poverty tax benefit. Even in Northern Ireland, Maintenance Allowance for young policies are based; in which had its own Parliament and civil people staying on at school and has the mitigation of service, the policy was to maintain effectively abolished the “bedroom tax” “welfare reforms” and parity with Great Britain. -
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.