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Scotland Act 2012

Act of the Parliament of the United Kingdom to increase Scottish devolution

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Main provisions

The act gave extra powers to the Scottish Parliament, most notably:

  • The ability to raise or lower income tax by up to 10p in the pound. Any change is applied across all tax bands;
  • Devolving stamp duty and landfill tax to Scotland 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 still collects taxes that are not devolved to Scotland.

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