The Scotland Act 2012 is an
Act of the
Parliament of the United Kingdom
The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative suprema ...
. It sets out amendments to the
Scotland Act 1998
The Scotland Act 1998 (c. 46) is an Act of the Parliament of the United Kingdom which legislated for the establishment of the devolved Scottish Parliament with tax varying powers and the Scottish Government (then Scottish Executive). It was on ...
, with the aim of
devolving further powers to
Scotland
Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to the ...
in accordance with the recommendations of the Calman Commission. It received Royal Assent in 2012.
Main provisions
The Act gave extra powers to the Scottish Parliament, most notably:
* The ability to raise or lower
income tax
An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Tax ...
by up to 10p in the pound. Any change is applied across all tax bands;
* Devolving
stamp duty
Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques, receipts, military commissions, marriage licences and land transactions). A physical revenu ...
and
landfill tax to
Scotland
Scotland (, ) is a country that is part of the United Kingdom. Covering the northern third of the island of Great Britain, mainland Scotland has a border with England to the southeast and is otherwise surrounded by the Atlantic Ocean to the ...
to replace them with new taxes specific to Scotland;
* The Scottish Government to have borrowing powers, up to £5 billion;
* Legislative control over several more issues including limited powers relating to
drink driving limits and
air weapons;
* Creation of
Revenue Scotland
, type = Non-ministerial government department
, logo = Revenue Scotland logo.svg
, logo_width =
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, picture =
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, picture_caption =
, formed =
, diss ...
, a tax authority for Scottish devolved taxes while
HMRC
, patch =
, patchcaption =
, logo = HM Revenue & Customs.svg
, logocaption =
, badge =
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, flag =
, flagcaption =
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, co ...
still collects taxes that are not devolved to Scotland.
Calman Commission
The proposed legislation was based on the final report of the
Calman Commission
The Commission on Scottish Devolution ( gd, Coimisean Fèin-riaghlaidh na h-Alba, sco, Commeessioun on Scots Devolutioun), also referred to as the Calman Commission or the Scottish Parliament Commission or Review, was established by an oppositi ...
, which was established by an opposition Labour Party
motion
In physics, motion is the phenomenon in which an object changes its position with respect to time. Motion is mathematically described in terms of displacement, distance, velocity, acceleration, speed and frame of reference to an observer and mea ...
in the
Scottish Parliament
The Scottish Parliament ( gd, Pàrlamaid na h-Alba ; sco, Scots Pairlament) is the devolved, unicameral legislature of Scotland. Located in the Holyrood area of the capital city, Edinburgh, it is frequently referred to by the metonym Holyro ...
in December 2007, against the wishes of the
Scottish National Party
The Scottish National Party (SNP; sco, Scots National Pairty, gd, Pàrtaidh Nàiseanta na h-Alba ) is a Scottish nationalist and social democratic political party in Scotland. The SNP supports and campaigns for Scottish independence from ...
minority government
A minority government, minority cabinet, minority administration, or a minority parliament is a government and Cabinet (government), cabinet formed in a parliamentary system when a political party or Coalition government, coalition of parties do ...
.
Professor
Jim Gallagher, the civil servant who drafted the Bill, was appointed to advise the
Scotland Bill Committee of the Scottish Parliament, convened by
Wendy Alexander
Wendy Alexander (born 27 June 1963) is a retired Scottish politician and the former Member of the Scottish Parliament (MSP) for Paisley North. She held various Scottish Government cabinet posts and was the Leader of the Labour Party in Scotland ...
, whose parliamentary motion started the whole Calman process.
Passage
The Bill was presented to the
House of Commons
The House of Commons is the name for the elected lower house of the bicameral parliaments of the United Kingdom and Canada. In both of these countries, the Commons holds much more legislative power than the nominally upper house of parliament. ...
by the
Secretary of State for Scotland
The secretary of state for Scotland ( gd, Rùnaire Stàite na h-Alba; sco, Secretar o State fir Scotland), also referred to as the Scottish secretary, is a Secretary of State (United Kingdom), secretary of state in the Government of the Unit ...
,
Michael Moore
Michael Francis Moore (born April 23, 1954) is an American filmmaker, author and left-wing activist. His works frequently address the topics of globalization and capitalism.
Moore won the 2002 Academy Award for Best Documentary Feature for ' ...
, on
St Andrew's Day
Saint Andrew's Day, also called the Feast of Saint Andrew or Andermas, is the feast day of Andrew the Apostle. It is celebrated on 30 November (according to Gregorian calendar) and on 13 December (according to Julian calendar). Saint Andrew is ...
(30 November), 2010, and received an unopposed second reading on 27 January 2012.
The
UK government
ga, Rialtas a Shoilse gd, Riaghaltas a Mhòrachd
, image = HM Government logo.svg
, image_size = 220px
, image2 = Royal Coat of Arms of the United Kingdom (HM Government).svg
, image_size2 = 180px
, caption = Royal Arms
, date_es ...
stated that it would not pass the bill unless it had obtained a legislative consent motion from the
Scottish Parliament
The Scottish Parliament ( gd, Pàrlamaid na h-Alba ; sco, Scots Pairlament) is the devolved, unicameral legislature of Scotland. Located in the Holyrood area of the capital city, Edinburgh, it is frequently referred to by the metonym Holyro ...
,
although the Parliament of the United Kingdom could have passed the Bill in any case. The governing
Scottish National Party
The Scottish National Party (SNP; sco, Scots National Pairty, gd, Pàrtaidh Nàiseanta na h-Alba ) is a Scottish nationalist and social democratic political party in Scotland. The SNP supports and campaigns for Scottish independence from ...
indicated that it planned to block the bill.
However, after a deal was reached between the two governments on 21 March 2012, the Scottish Parliament unanimously passed a legislative consent motion in respect of the Bill on 18 April 2012.
Reaction and analysis
The Secretary of State for Scotland, Michael Moore, described the legislation as the largest transfer of fiscal powers from central Government since the
creation of the United Kingdom.
Although the Scottish National Party supported some parts of the Bill as introduced, it opposed others. In particular, it considered that the income tax proposals were flawed. However, the SNP agreed to support the Bill, after the proposals to return certain powers were dropped, and agreement was reached that the details of the income tax changes would be subject to approval by MSPs. After the Bill received legislative consent from the Scottish Parliament, the
Cabinet Secretary for Parliamentary Business and Government Strategy,
Bruce Crawford
Robert Hardie Bruce Crawford (born 16 February 1955) is a Scottish National Party (SNP) politician who served as Cabinet Secretary for Parliamentary Business and Government Strategy from 2011 to 2012, having held the junior ministerial positi ...
,
MSP argued that, although the Bill would not harm Scottish interests, it represented a missed opportunity and had been overtaken by events, in particular the
return of an SNP majority government in 2011 and the consequent
independence referendum
An independence referendum is a type of referendum in which the residents of a territory decide whether the territory should become an Independence, independent sovereign state. An independence referendum that results in a vote for independence ...
.
Amendment
There is a proposal to amend section 57(2) of the
Scotland Act 1998
The Scotland Act 1998 (c. 46) is an Act of the Parliament of the United Kingdom which legislated for the establishment of the devolved Scottish Parliament with tax varying powers and the Scottish Government (then Scottish Executive). It was on ...
, which provides that the
Lord Advocate
, body =
, insignia = Crest of the Kingdom of Scotland.svg
, insigniasize = 110px
, image = File:Official Portrait of Dorothy Bain QC.png
, incumbent = Dorothy Bain KC
, incumbentsince = 22 June 2021
, appointer = Monarch on the advice ...
, as a member of the
Scottish Executive, has no power to do anything in contravention of the European Convention rights. Given that, alongside being the adviser to and representative of the Scottish Government in Scots law, the Lord Advocate is head of the system of criminal prosecution in Scotland and every prosecution in a Scottish court proceeds with his/her authority, this provision effectively allows any human rights issue raised in any criminal proceedings in Scotland effectively to be appealed to the
UK Supreme Court
The Supreme Court of the United Kingdom (initialism: UKSC or the acronym: SCOTUK) is the final court of appeal in the United Kingdom for all civil cases, and for criminal cases originating in England, Wales and Northern Ireland. As the Unite ...
as a constitutional "devolution issue".
The Law Society of Scotland, news statement
/ref>
The Supreme Court consists of two Supreme Court judges from Scotland and ten judges from other parts of the United Kingdom. When hearing appeals the Supreme Court sits with a bench of at least five judges, so even if both Scottish judges are present for a Scottish appeal, the majority of the bench will be judges who may not be especially well versed in Scots law and criminal procedure. According to Lord Hope of Craighead
James Arthur David Hope, Baron Hope of Craighead, (born 27 June 1938) is a retired Scottish judge who served as the first Deputy President of the Supreme Court of the United Kingdom from 2009 until his retirement in 2013, having previously be ...
, the Deputy President of the Supreme Court, non-Scottish judges will in practice defer to their Scottish colleagues in Scottish cases, and often simply concur with judgements written by the Scottish judges. However, the situation is seen by some, including the Scottish Government, as undermining the status of the High Court of Justiciary
The High Court of Justiciary is the supreme criminal court in Scotland. The High Court is both a trial court and a court of appeal. As a trial court, the High Court sits on circuit at Parliament House or in the adjacent former Sheriff Cou ...
as the final court of appeal in criminal matters in Scots law, and even of undermining the integrity of Scots law. The Advocate General for Scotland asked an expert group, chaired by Sir David Edward
Sir David Alexander Ogilvy Edward (born 14 November 1934) is a Scottish lawyer and academic, and former Judge of the Court of Justice of the European Communities.
Sir David is an Honorary Fellow of University College, Oxford; Honorary Profess ...
, to consider this issue and make recommendations, which led to the amendments to the Scotland Bill proposed by the UK Government. The Scottish Government remains concerned that the amendments may not fully address the issue, particularly as a result of the decision of the Supreme Court in ''Fraser v HM Advocate
''Fraser v Her Majesty's Advocate'' (2011) UKSC 24 is a decision of the Supreme Court of the United Kingdom relating to the effect of non-disclosure of evidence to the defence at trial and the role of the Supreme Court of the United Kingdom in Sc ...
'', and appointed their own expert group, chaired by Lord McCluskey, to consider the matter and report back.
See also
* for the Scotland Bill 1977–78, see Scotland Act 1978
The Scotland Act 1978 was an Act of the Parliament of the United Kingdom intended to establish a Scottish Assembly as a devolved legislature for Scotland. At a referendum held in the following year, the Act failed to gain the necessary level ...
(subsequently repealed)
* for the Scotland Bill 1997–98, see Scotland Act 1998
The Scotland Act 1998 (c. 46) is an Act of the Parliament of the United Kingdom which legislated for the establishment of the devolved Scottish Parliament with tax varying powers and the Scottish Government (then Scottish Executive). It was on ...
* Constitution of the United Kingdom
The constitution of the United Kingdom or British constitution comprises the written and unwritten arrangements that establish the United Kingdom of Great Britain and Northern Ireland as a political body. Unlike in most countries, no attempt ...
* History of Scottish devolution
Devolution is the process in which the central British parliament grants administrative powers (excluding principally reserved matters) to the devolved Scottish Parliament. Prior to the advent of devolution, some had argued for a Scottish Parl ...
* History of the Scottish National Party
In Scotland, the Scottish National Party (SNP) is a left social democratic political party which campaigns for Scottish independence. The SNP has controlled Scotland's devolved legislature since the 2007 election as a minority government, and w ...
* Politics of the United Kingdom
The United Kingdom is a unitary state with devolution that is governed within the framework of a parliamentary democracy under a constitutional monarchy in which the monarch, currently Charles III, King of the United Kingdom, is the head ...
References
Further reading
*
*
External links
Bill as enacted
Bill as introduced
– Scotland Office
The Office of the Secretary of State for Scotland ( gd, Oifis Rùnaire Stàite na h-Alba), often referred to as, and formerly officially called, the Scotland Office, is a department of His Majesty's Government headed by the Secretary of Sta ...
Official page
on the UK Parliament
The Parliament of the United Kingdom is the supreme legislative body of the United Kingdom, the Crown Dependencies and the British Overseas Territories. It meets at the Palace of Westminster, London. It alone possesses legislative supremac ...
website
Scotland Bill Committee
website
3 March 2011 Material
provided by the Scottish Government to the Scotland Bill Committee
Scottish Parliament committees are small groups of Member of the Scottish Parliament, Members of the Scottish Parliament (MSPs) who meet on a regular basis to scrutinise the work of the Scottish Government, conduct Inquiry, inquiries into subjects ...
{{Devolution in the United Kingdom
2012 in Scotland
Taxation in Scotland
Alcohol in Scotland
Firearm laws
Public finance of Scotland
Road transport in Scotland
United Kingdom Acts of Parliament 2012
Scottish devolution
Constitution of the United Kingdom
May 2012 events in the United Kingdom
Acts of the Parliament of the United Kingdom concerning Scotland