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Citation

McEwen N, Petersohn B & Brown Swan C (2015) Intergovernmental Relations & Parliamentary Scrutiny. Scottish Parliament. Edinburgh. https://www.centreonconstitutionalchange.ac.uk/publications/intergovernmental-relations-parliamentary-scrutiny

Abstract
First paragraph: The devolution settlement emerging from the Scotland Act 2012 and proposed in the current Scotland bill marks a significant step in Scotland’s political journey. The new powers, especially in taxation and social security, represent a marked increase in the constitutional competence of the Scottish Parliament. But they will also increase the interdependence between devolved and reserved powers. In particular, new powers over income taxes will be shaped by policy decisions relating to reserved taxes, national insurance, tax allowances and the timing and proposals of the UK Government’s budget. Likewise, decisions taken by UK ministers with responsibility for tax and social security could affect devolved social security or active labour market policy, while the system of ‘passporting’ entitlements from one benefit regime to another means Scottish policy decisions may also have knock-on effects for reserved social security benefits.