Scotland Act 2012 (2012 c 11)

The 2012 legislation significantly devolved greater financial powers to the Scottish Parliament. It introduced a variation in income tax rates, allowing Scotland to set its own rate up to 10 pence in the pound. Additionally, it expanded borrowing powers and devolved further responsibilities over stamp duty land tax, landfill tax, and new areas such as drug legislation control. The Act aimed to enhance Scotland's fiscal autonomy and accountability, reflecting growing demands for greater self-governance while maintaining the integrity of the United Kingdom. This development represented a notable step towards fiscal decentralisation within the UK.

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Scotland Act 2012 (2012 c 11)

The 2012 legislation significantly devolved greater financial powers to the Scottish Parliament. It introduced a variation in income tax rates, allowing Scotland to set its own rate up to 10 pence in the pound. Additionally, it expanded borrowing powers and devolved further responsibilities over stamp duty land tax, landfill tax, and new areas such as drug legislation control. The Act aimed to enhance Scotland's fiscal autonomy and accountability, reflecting growing demands for greater self-governance while maintaining the integrity of the United Kingdom. This development represented a notable step towards fiscal decentralisation within the UK.

Quick and comprehensive access to the most accurate, up-to-date legislation.

LexisNexis traffic light system shows the status of legislation and cases so you are always using up-to-date law while historical versioning and legislative timelines lets you see exactly what has changed in legislation over time.

TAKE A FREE TRIAL

Scotland Act 2012 (2012 c 11)

Part 1 The Parliament and its Powers (ss 1-11)

Part 2 Ministers and their Powers (ss 12-22)

Part 3 Finance (ss 23-33)

Part 4 Miscellaneous and General (ss 34-45)

SCHEDULE 1 Amendments of Schedule 1 to the 1998 Act

SCHEDULE 2 Scottish Rate of Income Tax: Consequential Amendments

SCHEDULE 3 Scottish Tax on Land Transactions: Consequential Amendments

SCHEDULE 4 Scottish Tax on Disposals to Landfill: Consequential Amendments

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