Scotland Act 1998

B8. National security, interception of communications, official secrets and terrorism

Section B8.

Interpretation

Electors.

Transport of radioactive material.

Interpretation

H2. Health and safety

Section H2.

C2. Insolvency

Section C2.

Exceptions

Interpretation

C5. Import and export control

Section C5.

Exceptions

Interpretation

C8. Product standards, safety and liability

Section C8.

Exceptions

C11 Posts

Exceptions

Interpretation

E2. Rail transport

Section E2.

Exceptions

Interpretation

E4. Air transport

Section E4.

Exceptions

B3. Elections

Section B3.

E2. Rail transport

Section E2.

Exceptions

Interpretation

The Advocate General for Scotland.

Reports of Boundaries Scotland

3

• (1) Boundaries Scotland must keep under review the boundaries of the constituencies (other than those mentioned in paragraph 1(2)(za), (a) and (b)).

• (2) The review must be conducted in accordance with the constituency rules.

• (3) Boundaries Scotland must submit to the Scottish Ministers a report—

• (a) showing the alterations it proposes to the boundaries, or

• (b) stating that in its opinion no alteration should be made.

• (4) The first report of Boundaries Scotland to the Scottish Ministers under this paragraph must be submitted to the Scottish Ministers no later than 1 May 2025.

• (5) Subsequent reports must be submitted not less than eight nor more than twelve years after the date of the submission of the last report.

• (6) Boundaries Scotland may also from time to time ... submit to the Scottish Ministers reports with respect to the area comprised in any two or more constituencies showing the constituencies into which it recommends the area should be divided in order to give effect to the constituency rules.

• (7) A report under sub-paragraph (6) must recommend the same number of constituencies as that in which the area is comprised.

• (7A) Boundaries Scotland may not submit to the Scottish Ministers—

• (a) a report mentioned in sub-paragraph (5), or

• (b) a report under sub-paragraph (6),

during the period of 18 months immediately preceding the date of the next ordinary general election for membership of the Parliament.

• (8) A report of Boundaries Scotland which recommends an alteration to the boundaries of constituencies must state as respects each constituency—

• (a) the name by which it recommends it is to be known;

• (b) whether it recommends that it is to be a county or a burgh constituency.

• (9) As soon as practicable after Boundaries Scotland have submitted a report to the Scottish Ministers under this paragraph the Scottish Ministers must lay before the Parliament —

• (a) the report, and

• (b) the draft of an Order in Council for giving effect to the recommendations contained in the report.

• (10) Sub-paragraph (9)(b) does not apply if the report states that no alteration is required to be made to the boundaries of the constituencies.

• (11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

• (1) This paragraph applies if Boundaries Scotland submit a report to the Scottish Ministers recommending an alteration in a constituency.

• (2) In the report Boundaries Scotland must recommend any alteration in any of the regions which it thinks is necessary to give effect to the regional rules.

• (3) A report making a recommendation for an alteration in a region must recommend the name by which Boundaries Scotland think the region should be known.

...

Orders in Council

Notice of proposed report or recommendations

10

• (1) Boundaries Scotland may if it thinks fit cause a local inquiry to be held in respect of any region or regions.

• (2) If Boundaries Scotland receive any relevant representations objecting to a proposed recommendation for the alteration of a region it must not make the recommendation unless since the publication of the notice under paragraph 7(2) a local inquiry has been held in respect of the region.

• (3) If a local inquiry was held in respect of the region before the publication of the notice under paragraph 7(2), sub-paragraph (2) above does not apply if Boundaries Scotland after considering—

• (a) the matters discussed at the inquiry,

• (b) the nature of the relevant representations received, and

• (c) any other relevant circumstances,

think that a further local inquiry is not justified.

• (4) A relevant representation is a representation made in accordance with paragraph 7(2)(b)—

• (a) by the council for an area which is wholly or partly included in the region;

• (b) by a body of not less than 500 persons entitled to vote as electors at an election for membership of the Parliament held in any one or more of the constituencies included in the region.

11

Section 210(4) and (5) of the Local Government (Scotland) Act 1973 (c. 65) (attendance of witnesses at inquiries) applies in relation to a local inquiry held under paragraph 9 or 10.

The constituency rules

12

These are the constituency rules.

• Rule 1(1) So far as is practicable, regard must be had to the boundaries of the local government areas having effect from time to time under section 1 of the Local Government etc. (Scotland) Act 1994....

• Rule 2(1) The electorate of a constituency must be as near the electoral quota as is practicable, having regard to Rule 1.(2) Boundaries Scotland may depart from the strict application of Rule 1 if it thinks that it is desirable to do so to avoid an excessive disparity between the electorate of a constituency and the electoral quota or between the electorate of a constituency and that of neighbouring constituencies.(3) The electoral quota is the number obtained by dividing the total electorate by 70.(4) The electorate of a constituency is the aggregate of the persons falling within paragraphs (5) and (6) below.(5) A person falls within this paragraph if his name appears on the register of local government electors in force on the enumeration date under the Representation of the People Acts for a local government area which is situated wholly in the constituency.(6) A person falls within this paragraph if his name appears on the register of local government electors in force on the enumeration date under the Representation of the People Acts for a local government area which is situated partly in the constituency and his qualifying address is situated in the constituency.(7) The total electorate is the total number of persons whose names appear on the registers of local government electors in force on the enumeration date under the Representation of the People Acts for all of the local government areas in Scotland (except the local government areas of Comhairle nan Eilean Siar, Orkney and Shetland).(8) The enumeration date is, in relation to a report of Boundaries Scotland ..., the date on which notice with respect to the report is published in the Edinburgh Gazette in accordance with paragraph 7(1) above. (9) “ Qualifying address ” and “ local government area ” have the same meanings as in the Representation of the People Act 1983 (c. 2).

• Rule 3 Boundaries Scotland may depart from the strict application of Rules 1 and 2 if it thinks that special geographical considerations (including in particular the size, shape and accessibility of a constituency) render it desirable to do so.

• Rule 4 Boundaries Scotland need not aim at giving full effect in all circumstances to Rules 1 to 3 but it must take account (so far as it reasonably can)—(a) of the inconveniences attendant on alterations of constituencies other than alterations made for the purposes of Rule 1, and(b) of any local ties which would be broken by such alterations.

The regional rules

13

These are the regional rules.

• Rule 1A constituency must fall wholly within a region.

• Rule 2The regional electorate of a region must be as near the regional electorate of each of the other regions as is practicable, having regard (where appropriate) to special geographical considerations.

14

• (1) This paragraph applies for the purposes of the regional rules.

• (2) For the purposes of a report of Boundaries Scotland in relation to a region, the regional electorate is the number of persons—

• (a) whose names appear on the enumeration date on the registers of local government electors in the region, and

• (b) who are registered at addresses within a constituency included in the region.

• (3) The enumeration date is the date on which notice with respect to the report is published in the Edinburgh Gazette in accordance with paragraph 7(1) above.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Transitional provisions etc.

Exceptions

B3. Elections

(A)Elections for membership of the House of Commons and the European Parliament

Section B3.

(B)Elections for membership of the Parliament and local government elections in Scotland

The subject-matter of sections 2(2A) and 12A of this Act.

The subject-matter of section 43(1AA) of the Representation of the People Act 1983.

The combination of—

C12. United Kingdom Research and Innovation and Research Councils

United Kingdom Research and Innovation.

Section C12.

Interpretation

E2. Rail transport

Section E2.

B8. National security, interception of communications, official secrets and terrorism

Section B8.

Interpretation

Access to information

Exceptions

H2. Health and safety

Section H2.

Access to information

Exceptions

Exercise of functions.

Access to information

Exceptions

Access to information

Interpretation

Accounts and audit.

Power to add new devolved taxes

Electors.

Interpretation

The First Minister.

Interpretation

Interpretation of Acts of the Scottish Parliament etc.

Access to information

Exceptions

C8. Product standards, safety and liability

Section C8.

Exceptions

Interpretation

Part 4A — Taxation

CHAPTER 1 — Introductory

80A

• (1) In this Part—

• (a) Chapter 2 confers on the Scottish Parliament power to set a rate or rates of income tax to be paid by Scottish taxpayers, and

• (b) The remaining Chapters specify the taxes about which the Scottish Parliament may make provision in the exercise of the power conferred by section 28(1).

• (2) The power to make provision about a devolved tax is subject to the restrictions imposed by—

• (a) subsection (3), and

• (b) the other provisions of this Part.

• (3) A devolved tax may not be imposed where to do so would be incompatible with any international obligations.

• (4) In this Act “devolved tax” means a tax specified in this Part as a devolved tax.

80B

• (1) Her Majesty may by Order in Council amend this Part so as to—

• (a) specify, as an additional devolved tax, a tax of any description, or

• (b) make any other modifications of the provisions relating to devolved taxes which She considers necessary or expedient.

• (2) An Order in Council under this section may also make such modifications of—

• (a) any enactment or prerogative instrument (including any enactment comprised in or made under this Act), or

• (b) any other instrument or document,

as Her Majesty considers necessary or expedient in connection with other provision made by the Order.

CHAPTER 2 — Income Tax

80C

• (1) The Scottish Parliament may by resolution (a “Scottish rate resolution”) set the Scottish basic rate, and any other rates, for the purposes of section 11A of the Income Tax Act 2007 (which provides for the income of Scottish taxpayers which is charged at those rates).

• (2A) Where a Scottish rate resolution sets more than one rate it must also set limits or make other provision to enable it to be ascertained, for the purposes of that section, which rates apply in relation to a Scottish taxpayer.

• (2B) If income tax is charged at Scottish rates on the non-savings income of a Scottish taxpayer for a tax year (within the meaning of section 11A of the Income Tax Act 2007), those rates are treated for income tax purposes as if they were—

• (a) Scottish rates for all non-savings income other than property income which are set for the tax year at the same rates as the Scottish rates, and

• (b) separate Scottish rates for property income which are set for the tax year at the same rates as the Scottish rates,

but, subject to that, a Scottish rate resolution may not provide for different rates to apply in relation to different types of income.

• (2C) In this Chapter a “Scottish rate” means a rate set by a Scottish rate resolution.

• (3) A Scottish rate resolution applies—

• (a) for only one tax year, and

• (b) for the whole of that year.

• (4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (5) A Scottish rate must be a whole number or half a whole number , or zero.

• (6) A Scottish rate resolution—

• (a) must specify the tax year for which it applies,

• (b) must be made before the start of that tax year, and

• (c) must not be made more than 12 months before the start of that year.

• (7) If a Scottish rate resolution is cancelled before the start of the tax year for which it is to apply—

• (a) the Income Tax Acts have effect for that year as if the resolution had never been passed, and

• (b) the resolution may be replaced by another Scottish rate resolution.

• (8) Standing orders must provide that only a member of the Scottish Government may move a motion for a Scottish rate resolution.

80D

• (1) For any tax year, a Scottish taxpayer is an individual (T)—

• (a) who is resident in the UK for income tax purposes for that year (see Schedule 45 to the Finance Act 2013), and

• (b) who, for that year, meets condition A, B or C.

• (2) T meets condition A if T has a close connection with Scotland (see section 80E).

• (3) T meets condition B if—

• (a) T does not have a close connection with England, Wales or Northern Ireland (see section 80E), and

• (b) T spends more days of that year in Scotland than in any other part of the UK (see section 80F).

• (4) T meets condition C if, for the whole or any part of the year, T is—

• (a) a member of Parliament for a constituency in Scotland, or

• (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (c) a member of the Scottish Parliament.

• (4A) Subsection (1) does not apply if T is a Welsh parliamentarian for the whole or any part of the year (see section 80DA).

• (4B) For the purposes of subsection (4A) and section 80DA, T is a Welsh parliamentarian if T is a member as described in paragraph (a) or (c) of section 116E(4) of the Government of Wales Act 2006 (definition of a Welsh taxpayer).

• (5) In this Chapter “the UK” means the United Kingdom.

Close connection with Scotland or another part of the UK

80E

• (1) To find whether, for any year, T has a close connection with any part of the UK see—

• (a) subsection (2) (where T has only one place of residence in the UK), or

• (b) subsection (3) (where T has 2 or more places of residence in the UK).

• (2) T has a close connection with a part of the UK if in that year—

• (a) T has only one place of residence in the UK,

• (b) that place of residence is in that part of the UK, and

• (c) for at least part of the year, T lives at that place.

• (3) T has a close connection with a part of the UK if in that year—

• (a) T has 2 or more places of residence in the UK,

• (b) for at least part of the year, T's main place of residence in the UK is in that part of the UK,

• (c) the times in the year when T's main place of residence is in that part of the UK comprise (in aggregate) more of the year than the times when T's main place of residence is in each other part of the UK (considered separately), and

• (d) for at least part of the year, T lives at a place of residence in that part of the UK.

• (4) In this section “place” includes a place on board a vessel or other means of transport.

Days spent in Scotland or another part of the UK

80F

• (1) T spends more days of a year in Scotland than in any other part of the UK if (and only if) the number of days in the year on which T is in Scotland at the end of the day exceeds each of the following—

• (a) the number of days in the year on which T is in England at the end of the day;

• (b) the number of days in the year on which T is in Wales at the end of the day;

• (c) the number of days in the year on which T is in Northern Ireland at the end of the day.

• (2) T is treated as not being in the UK at the end of a day if—

• (a) on that day T arrives in the UK as a passenger,

• (b) T departs from the UK on the next day, and

• (c) during the time between arrival and departure T does not engage in activities which are to a substantial extent unrelated to T's passage through the UK.

Supplemental powers to modify enactments

80G

• (1) The Treasury may by order modify section 11A of the Income Tax Act 2007 (income charged at Scottish rates) for the purpose of altering—

• (a) the definition of the income which is charged to income tax at Scottish rates, or

• (b) the application of the section in relation to a particular class of income which is so charged.

• (1A) The Treasury may by order modify any enactment so as to make any provision that they consider necessary or expedient in consequence of or in connection with—

• (a) the powers of the Parliament under section 80C;

• (b) a Scottish rate resolution.

• (1B) If the Treasury consider it necessary or expedient to do so, they may by order provide that—

• (a) provision made by a Scottish rate resolution for a tax year,

• (b) the absence of particular provision in a Scottish rate resolution for a tax year, or

• (c) the absence of a Scottish rate resolution for a tax year,

does not require any change in the amounts repayable or deductible under PAYE regulations between the beginning of that year and such later date as may be specified in the order.

• (2) The Treasury may by order make such modifications of any enactment as they consider necessary or expedient in consequence of or in connection with an order under subsection (1), (1A) or (1B)

• (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• (4) An order under this section may, to the extent that the Treasury consider it to be appropriate, take effect retrospectively from the beginning of the tax year in which the order is made.

• (5) The power under subsection (1) does not include power to provide that any income which is—

• (a) savings income, or

• (b) dividend income which would otherwise be charged to income tax at a rate provided for under section 13 of the Income Tax Act 2007,

is income which is charged to income tax at a rate provided for under section 11A of that Act.

Reimbursement of expenses

80H

The Scottish Ministers may reimburse any Minister of the Crown or government department for administrative expenses incurred by virtue of this Chapter at any time after the passing of the Scotland Act 2012 by the Minister or department.

CHAPTER 3 — Tax on transactions involving interests in land

80I

• (1) A tax charged on any of the following transactions is a devolved tax—

• (a) the acquisition of an estate, interest, right or power in or over land in Scotland;

• (b) the acquisition of the benefit of an obligation, restriction or condition affecting the value of any such estate, interest, right or power.

• (2) The tax may be chargeable—

• (a) whether or not there is any instrument effecting the transaction,

• (b) if there is such an instrument, regardless of where it is executed, and

• (c) regardless of where any party to the transaction is or is resident.

80J

• (1) Tax may not be imposed under section 80I on so much of a transaction as relates to land below mean low water mark.

• (2) The following persons are not to be liable to pay a tax imposed under section 80I—

• GovernmentA Minister of the CrownThe Scottish MinistersA Northern Ireland departmentThe Welsh Ministers, the First Minister for Wales and the Counsel General to the Welsh Assembly Government

• Parliament etcThe Corporate Officer of the House of LordsThe Corporate Officer of the House of CommonsThe Scottish Parliamentary Corporate BodyThe Northern Ireland Assembly CommissionThe National Assembly for Wales CommissionThe National Assembly for Wales.

CHAPTER 4 — Tax on disposals to landfill

Tax on disposals to landfill

80K

• (1) A tax charged on disposals to landfill made in Scotland is a devolved tax.

• (2) A disposal is a disposal to landfill if—

• (a) it is a disposal of material as waste, and

• (b) it is made by way of landfill.

Scottish representation at Westminster.

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

Reimbursement of expenses

Consolidated Fund etc.

Supplemental powers to modify enactments

Provision of information to the Treasury.

Exceptions

Transport of radioactive material.

Interpretation

L7. Antarctica

Regulation of activities in Antarctica.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Constituency vacancies.

Choice of the First Minister.

Exercise of functions.

Choice of the First Minister.

Close connection with Scotland or another part of the UK

Days spent in Scotland or another part of the UK

Supplemental powers to modify enactments

Tax on disposals to landfill

The BBC

90A

• (1) A Minister of the Crown must not exercise without the agreement of the Scottish Ministers functions relating to selection for a particular appointment by which—

• (a) a person is to become a member of the BBC Trust and hold a Scottish post, or

• (b) an existing member of the Trust is to hold a Scottish post.

• (2) “Scottish post” means a position, held as a member of the Trust, with specific reference to Scotland.

Maladministration.

Tax on disposals to landfill

Interpretation of Acts of the Scottish Parliament etc.

Subordinate legislation: general.

Consolidated Fund etc.

Scottish taxpayers: Welsh parliamentarians

Access to information

Exceptions

Transport of radioactive material.

Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Close connection with Scotland or another part of the UK

Interpretation

Schemes supported from central or local funds which provide assistance for social security purposes to or in respect of individuals by way of benefits.

Illustrations

Exceptions

Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Electors.

The First Minister.

Exercise of functions.

The First Minister.

Lending by the Secretary of State.

Days spent in Scotland or another part of the UK

Scottish representation at Westminster.

Maladministration.

Close connection with Scotland or another part of the UK

Subordinate legislation: general.

Consolidated Fund etc.

Expenses.

Access to information

Interpretation

Schemes supported from central or local funds which provide assistance for social security purposes to or in respect of individuals by way of benefits.

Illustrations

Exceptions

Interpretation

13A

In criminal proceedings, an application to the High Court for permission under paragraph 13 must be made—

• (a) within 28 days of the date of the determination against which the appeal lies, or

• (b) within such longer period as the High Court considers equitable having regard to all the circumstances.

13B

In criminal proceedings, an application to the Supreme Court for permission under paragraph 13 must be made—

• (a) within 28 days of the date on which the High Court refused permission under that paragraph, or

• (b) within such longer period as the Supreme Court considers equitable having regard to all the circumstances.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Exceptions

Transport of radioactive material.

Interpretation

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Close connection with Scotland or another part of the UK

Days spent in Scotland or another part of the UK

Reimbursement of expenses

80HA

• (1) The Comptroller and Auditor General must for each financial year prepare a report on the matters set out in subsection (2).

• (2) Those matters are—

• (a) the adequacy of any of HMRC 's rules and procedures put in place, in consequence of the Scottish rate provisions, for the purpose of ensuring the proper assessment and collection of income tax charged at rates determined under those provisions,

• (b) whether the rules and procedures described in paragraph (a) are being complied with,

• (c) the correctness of the sums brought to account by HMRC which relate to income tax which is attributable to a Scottish rate resolution, and

• (d) the accuracy and fairness of the amounts which are reimbursed to HMRC under section 80H (having been identified by it as administrative expenses incurred as a result of the charging of income tax as mentioned in paragraph (a)).

• (3) The “Scottish rate provisions” are—

• (a) any provision made by or under this Chapter, and

• (b) any provision made by or under the Income Tax Acts relating to a Scottish rate.

• (4) A report under this section may also include an assessment of the economy, efficiency and effectiveness with which HMRC has used its resources in carrying out relevant functions.