Economy and finance

Academic research

The future of the UK and Scotland

• Beyond Smith: Contributions to the continuing process of Scottish devolution (25 November 2014)
• Lecca, P., McGregor, P.G. and Swales, K. Scottish Fiscal Choices Post-Referendum: Powers, Purpose and Potential Impact (21 November 2014)
• Bell, D. and Eiser, D. Scotland’s fiscal future in the UK (September 2014)
• Jeffrey, C. and Perman, R. eds. Scotland’s decision: 16 questions to think about for the Referendum on 18 September (2 August 2014)

Institute for Fiscal Studies (IFS)

• Bell, D., Eiser, D. and Phillips, D. Adjusting Scotland's block grant for new tax and welfare powers: assessing the options (November 2015)
• Phillips, D. The Smith Commission’s proposals – how big a change do they represent? And what questions remain to be addressed? (18 December 2014)
• Phillips, D. Business as usual? The Barnett formula, business rates and further tax devolution (12 November 2014)

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Bloggers (B)

 

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Business organisations

CIPFA (The Chartered Institute of Public Finance And Accountancy) Scotland

• Funding devolved government across the UK (November 2014)

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Constitutional campaigning bodies

Campaign for Scottish Home Rule

• Briefing Principle 1: Responsibilities Devolved (9 November 2014)
• Briefing Principle 2: Raising what you spend (25 November 2014)

 

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Constitutional reform bodies (CRB)

 

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National Assembly for Wales (NAW)

 

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Political parties

Scottish Conservatives

• Covering letter to the Smith Commission (10 October 2014)

Scottish Conservatives’ Commission on the Future Governance of Scotland (Strathclyde Commission)

• Commission on the Future Governance of Scotland (2 June 2014)

Scottish Green Party

• Scottish Green Party submission to Smith Commission on Devolution (10 October 2014)

Scottish Labour Party

• Scottish Labour’s Submission to the Smith Commission (10 October 2014)

Scottish Labour Party Devolution Commission

• Powers for a Purpose: Strengthening Accountability and Empowering People: final report our proposals (18 March 2014)
• Powers for a purpose - strengthening accountability and empowering people final report (18 March 2014)

Scottish Liberal Democrats

• Scottish Liberal Democrats Covering Letter to the Smith Commission (10 October 2014)

Scottish Liberal Democrats Home Rule and Community Rule Commission

• Campbell II: The second report of the Home Rule and Community Rule Commission (10 March 2014)
• Federalism: the best future for Scotland (17 October 2012)  

Scottish National Party

• Scottish National Party's submission to Smith Commission (10 October 2014)

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Scottish Government

Office of the First Minister of Scotland

• Fiscal Framework: letter to the Prime Minister (17 February 2016)

Scottish Government

• The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework (25 February 2016)
• Revenue Scotland Corporate Plan (6 July 2015)
• Further Devolution Beyond The Smith Commission: Draft Clauses to implement Scottish Government proposals (22 June 2015)
• Further Devolution Beyond The Smith Commission (15 June 2015)
• Scottish Government Response to the Interim Report from the Devolution (Further Powers) Committee on The Smith Commission and The UK Government’s Proposals (8 June 2015)
• Smith Commission Recommendations (November 2014)
• Constitutional Reform
• More Powers for the Scottish Parliament: Scottish Government Proposals (10 October 2014)
• Scotland's Future on Screen: Support to the Screen Sector in an Independent Scotland (24 June 2014)
• The Government Expenditure and Revenue Scotland (GERS) (March 2014) 

Scottish Government and HM Treasury

• Joint Exchequer Committee Communique (9 October 2015)
• Joint Exchequer Committee Communique (23 September 2015)
• Joint Exchequer Committee Communique (4 September 2015)
• Joint Exchequer Committee: Communique (7 July 2015)

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Scottish Parliament

Scottish Parliament

• Smith Commission for Further Devolution of Powers to the Scottish Parliament: Statement Official Report 2 December 2014
• First Minister’s Referendum Statement Official Report 23 September 2014
• First day of the Referendum debate  Official Report 23 September 2014
• Second date of the Referendum debate Official Report 24 September 2014

Scottish Parliament Devolution (Further Powers) Committee

• New Powers for Scotland: An Interim Report on the Smith Commission and the UK Government’s Proposals (14 May 2015)
• Official Report 2 December 2014

Scottish Parliament Finance Committee

• Implementation of Scotland Act 2012
• Inquiry into Devolution of further fiscal powers
• 12th Report 2015 (Session 4): Scotland's Fiscal Framework (29 June 2015)

SPICe (Scottish Parliament Information Centre)

• SB 15-16 Further Devolution for Scotland: The Draft Clauses (19 March 2015)
• Smith Commission Proposals - Calculations (February 2015)
• SPICe Briefing SB 15-03 The Smith Commission Report- Overview (8 January 2015)
• Key issues in relation to the devolution of additional tax powers (30 October 2014)
• Key issues in relation to the devolution of additional tax powers: infographic (30 October 2014)
• The Scottish Rate of Income Tax and Additional Rate Taxpayers (5 February 2014)
• Scotland Act 2012: Financial Provisions (4 February 2014)

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Scottish Public Body

Audit Scotland

• Preparations for the implementation of the Scotland Act 2012 (11 December 2014)

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Think tanks

IPPR (Institute for Public Policy Research)

• Funding Devo More: Fiscal options for  strengthening the Union (January 2013)

Reform Scotland

• Thomson, B., Mawdsley, G. and Payne, A. Scotland’s Future: The constitutional report card (24 June 2014)

Fiscal Affairs Scotland

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UK Government

10 Downing Street

• Smith Commission: Prime Minister responds (27 November 2014)
• Scottish Independence Referendum: statement by the Prime Minister (19 September 2014)

HM Government

• The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework (25 February 2016)
• A new future for Scotland. Our united future. Built to last
• Scotland in the United Kingdom: An enduring settlement (22 January 2015)
• Scotland in the United Kingdom: An enduring settlement - an overview (22 January 2015)
• The parties’ published proposals on further devolution for Scotland (14 October 2014)

HM Revenue and Customs (HMRC)

• Scottish rate of Income Tax - technical guidance on Scottish taxpayer status (11 June 2015)

HM Treasury

• Greater Manchester Agreement: Devolution to the Greater Manchester Combined Authority and transition to a directly elected mayor (3 November 2014)

Scotland Office

• Smith Commission Agreement: Non-legislative and additional issues for consideration (11 January 2016)
• Scotland: Tax and revenue - at a glance (22 January 2015)
• The Smith Commission has reported – what's next? (27 November 2014)

The Smith Commission

• Speech by Lord Smith (27 November 2014)
• Submissions to the Smith Commission: Summary report (November 2014)
• Report of the Smith Commission for further devolution of powers to the Scottish Parliament (27 November 2014)
• Weekly newsletter         
• Submissions to the Smith Commission: Interim report (13 November 2014)
• Annex C to interim report: Titles of petitions (13 November 2014)
• Annex D to interim report: campaign letters and emails received (13 November 2014)
• Annex E to interim report: example of campaign email requesting ‘devo max’ (13 November 2014)
• Annex F to interim report: example of campaign email requesting “home rule” (13 November 2014)
• Annex G to interim report: example of campaign email requesting “the vow” be honoured (13 November 2014)
• Annex H to interim report: example of campaign email requesting no further powers be devolved (13 November 2014) 
• Annex I to interim report: example of campaign email requesting full independence (13 November 2014)
• Submissions from organisations (5 November 2014)
• List of organisations in alphabetical order and the reference number of their submission (5 November 2014)
• Resources
• News
• Proposals from the political parties represented at the Scottish Parliament (10 October 2014)
• UK Government: Scotland House of Commons Hansard 16 October 2014  Col 555-564
• Government debate on Devolution (Scotland Referendum) House of Commons Hansard 14 October 2014: Col 168-271
• Statement by Secretary of State for Scotland on Scotland within the UK, House of Commons Hansard 13 October 2014, Col 46-60
• Oral questions on the Scottish Referendum House of Lords Hansard 13 October 2014, Col 1-5
• Backbench Business debate on Scotland's place in the UK  House of Commons, 6 February 2014, Col 457-506

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UK Parliament

House of Lords Constitution Committee

• HM Government response to the Committee's report on the Scotland Bill (11 January 2016)
• 6th Report of Session 2015‒16 Scotland Bill (23 November 2015)

House of Lords Select Committee on the Barnett Formula

• 1st Report of Session 2008–09 The Barnett Formula (17 July 2009)

House of Lords Economic Affairs Committee 

• Devolution of public finances in the UK inquiry (26 June 2015)
• The devolution of public finances in the United Kingdom: Call for Evidence (26 June 2015)

House of Commons Scottish Affairs Committee

• Revising Scotland’s fiscal framework. Third Report of Session 2015–16 (11 February 2016)
• Revising Scotland's fiscal framework inquiry (17 December 2015)
• The Implementation of the Smith Agreement Fourth Report of Session 2014–15 (10 March 2015)
• Oral evidence from Alistair Carmichael, Secretary of State for Scotland (16 December 2014)
• The Smith Commission: Proposals for further Devolution to Scotland
• Oral evidence from Lord Smith (3 December 2014)

House of Commons Treasury Select Committee

• Inquiry into Proposals for further Fiscal and Economic Devolution to Scotland

House of Commons Library

• Scotland Bill 2015-16: Committee stage report (22 October 2015)
• Seely, A. and Keep, M. Devolution of financial powers to the Scottish Parliament: recent developments (19 February 2016)
• Seely, A. and  Keep, M. Devolution of financial powers to the Scottish Parliament: recent developments Standard Note: SN7077 (2 June 2015)
• Scotland Bill 2015-16: Committee stage report (Ongoing)
• Sandford, M. ed. Scotland Bill 2015-16 (Bill 3) Standard Note 07205 (4 June 2015)
• Bowers, P. Draft Scotland Clauses: summary Standard Note SN/PC/07090 (28 January 2015)
• Seely, A. and Keep, M. Devolution of financial powers to the Scottish Parliament: recent developments Standard Note SN07077 (26 January 2015)
• Devolution: after the Scottish referendum
• Armstrong, H. and Bowers, P. Scotland: Devolution proposals Standard Note: SN/PC/06987 (updated 27 November 2014)

House of Lords Economic Affairs Committee

• A fracturing union? The implications of financial devolution to Scotland (20 November 2015)

House of Lords Library

• Taylor, R. Scotland Bill (HL Bill 73 of 2015–16) Lords Library Note (18 November 2015)

United Kingdom Parliament

• Scotland Bill 2015 [As amended in Committee] (HL Bill 97) (23 February 2016)
• Scotland Bill 2015-16 [As introduced in House of Lords] (HL Bill 73) (10 November 2015)
• Scotland Bill 2015-16 (HL Bill 73): Explanatory notes (10 November 2015) 
• Scotland Bill as amended in Committee (Bill 48) (7 July 2015)
• Second reading of the Scotland Bill House of Commons Hansard 8 June 2015 cols 916-1014
• Scotland Bill 2015-16 [Bill no. 3] (28 May 2015)
• Scotland Bill 2015-16 [Bill no. 3] Explanatory notes (28 May 2015)
• Scotland Bill 2015-16 [Bill no. 3] Impact assessment (28 May 2015)
• Ministerial Statement: Draft Scotland Clauses House of Commons Hansard 22 January 2015 Col 379-390
• Ministerial Statement: Smith Commission House of Commons Hansard 27 November 2014 Col 1087- 1105
• Scotland: Smith Commission Statement House of Lords Hansard 27 November 2014 Col 1042-1064
• Scotland: Devolution House of Lords Hansard 29 October 2014 : Col 1201-1298

 

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UK Public Body

National Audit Office

• The administration of the Scottish Rate of Income Tax 2014-15 (26 November 2015)

Office for Budget Responsibility (OBR)

• Economic and fiscal outlook: Scottish tax forecasts (March 2014)