The Constitution is reserved to Westminster and it is up to the UK Government, with support in the House of Commons, to vote on additional powers to be devolved to Scotland.
The following table outlines what powers lay where and what changes are expected. It illustrates that the Scottish Parliament will move from a position of controlling 10% of its budget to 37%. (The table does not include assignation of some VAT revenue, as included in the latest Scotland Act. This is because that income is not devolved, simply assigned, with control remaining at Westminster. However, in the absence of more detailed breakdown of figures, we have included all income tax revenue, despite the fact that only the rates are devolved, while income tax on dividends and savings remains reserved, as does control over the personal allowance)
With regard to the benefits being devolved, it is worth noting the following:
- Personal Living Allowance is to replace some aspects of Disability Living Allowance, though that too will be devolved.
- Severe Disablement Allowance is being replaced by with Employment and Support Allowance (ESA), which is not due to be devolved.
- Attendance Allowance can affect Pension Credit and Housing Benefit, which are not due to be devolved.
- Carer’s Allowance can affect the Universal Credit, which is not due to be devolved.
- Cold Weather Payment comes under the Regulated Social Fund and is due to be devolved. However, eligibility is based on other benefits which are not due to be devolved.
|Total tax revenue raised in Scotland (£m)||56,961||53,498||54,053||53,567||53,748|
|Total expenditure in Scotland (£m)||65,758||67,495||67,035||67,879||68,581|
|Difference between total revenue and expenditure||-8,797||-13,997||-12,982||-14,312||-14,833|