Scotland Act 2012
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The Scotland Act 2012 is an Act of the
Parliament of the United Kingdom The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative body of the United Kingdom, and may also legislate for the Crown Dependencies and the British Overseas Territories. It meets at the Palace ...
. 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 o ...
, with the aim of devolving further powers to
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
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). Historically, a ...
and landfill tax to
Scotland Scotland is a Countries of the United Kingdom, country that is part of the United Kingdom. It contains nearly one-third of the United Kingdom's land area, consisting of the northern part of the island of Great Britain and more than 790 adjac ...
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, the tax authority for Scotland's devolved taxes while
HMRC His Majesty's Revenue and Customs (commonly HM Revenue and Customs, or HMRC, and formerly Her Majesty's Revenue and Customs) is a Departments of the United Kingdom Government, department of the UK government responsible for the tax collectio ...
still collects taxes that are not devolved to Scotland.


Calman Commission

The proposed legislation was based on the final report of the Calman Commission, which was established by an opposition Labour Party
motion In physics, motion is when an object changes its position with respect to a reference point in a given time. Motion is mathematically described in terms of displacement, distance, velocity, acceleration, speed, and frame of reference to an o ...
in the
Scottish Parliament The Scottish Parliament ( ; ) is the Devolution in the United Kingdom, devolved, unicameral legislature of Scotland. It is located in the Holyrood, Edinburgh, Holyrood area of Edinburgh, and is frequently referred to by the metonym 'Holyrood'. ...
in December 2007, against the wishes of the
Scottish National Party The Scottish National Party (SNP; ) is a Scottish nationalist and social democratic party. The party holds 61 of the 129 seats in the Scottish Parliament, and holds 9 out of the 57 Scottish seats in the House of Commons of the United Kingdom, ...
minority government A minority government, minority cabinet, minority administration, or a minority parliament is a government and cabinet formed in a parliamentary system when a political party or coalition of parties does not have a majority of overall seats in ...
. 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, 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 Bicameralism, 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 ...
by the
Secretary of State for Scotland The secretary of state for Scotland (; ), also referred to as the Scottish secretary, is a Secretary of State (United Kingdom), secretary of state in the Government of the United Kingdom, with responsibility for the Scotland Office. The incum ...
,
Michael Moore Michael Francis Moore is an American film director, producer, screenwriter, and author. Moore's work frequently addresses various Social issue, social, political, and economic topics. He first became publicly known for his award-winning debut ...
, on St Andrew's Day (30 November), 2010, and received an unopposed second reading on 27 January 2012. The
UK government His Majesty's Government, abbreviated to HM Government or otherwise UK Government, is the central government, central executive authority of the United Kingdom of Great Britain and Northern Ireland.
stated that it would not pass the bill unless it had obtained a legislative consent motion from the
Scottish Parliament The Scottish Parliament ( ; ) is the Devolution in the United Kingdom, devolved, unicameral legislature of Scotland. It is located in the Holyrood, Edinburgh, Holyrood area of Edinburgh, and is frequently referred to by the metonym 'Holyrood'. ...
, 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; ) is a Scottish nationalist and social democratic party. The party holds 61 of the 129 seats in the Scottish Parliament, and holds 9 out of the 57 Scottish seats in the House of Commons of the United Kingdom, ...
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, 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 independenc ...
.


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 o ...
, which provides that the Lord Advocate, 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) is the final court of appeal for all civil cases in the United Kingdom and all criminal cases originating in England, Wales and Northern Ireland, as well as some limited criminal cases ...
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, 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 judgments written by the Scottish judges. However, the situation is seen by some, including the
Scottish Government The Scottish Government (, ) is the executive arm of the devolved government of Scotland. It was formed in 1999 as the Scottish Executive following the 1997 referendum on Scottish devolution, and is headquartered at St Andrew's House in ...
, as undermining the status of the High Court of Justiciary 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, 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'', 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 (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 o ...
*
Constitution of the United Kingdom The constitution of the United Kingdom 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 official attempt has been made to Co ...
* History of Scottish devolution * History of the Scottish National Party *
Politics of the United Kingdom The United Kingdom is a constitutional monarchy which, by legislation and convention, operates as a unitary parliamentary democracy. A hereditary monarch, currently King Charles III, serves as head of state while the Prime Minister of th ...


References


Further reading

* *


External links


Bill as enacted

Bill as introduced


Scotland Office
Official page
on the
UK Parliament The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative body of the United Kingdom, and may also legislate for the Crown Dependencies and the British Overseas Territories. It meets at the Palace of ...
website
Scotland Bill Committee
website
3 March 2011 Material
provided by the
Scottish Government The Scottish Government (, ) is the executive arm of the devolved government of Scotland. It was formed in 1999 as the Scottish Executive following the 1997 referendum on Scottish devolution, and is headquartered at St Andrew's House in ...
to the Scotland Bill Committee {{Scottish devolution 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 in the United Kingdom Acts of the Parliament of the United Kingdom concerning Scotland Constitutional laws of Scotland