Legalize / United Kingdom / Public General Act

Scotland Act 1998

Type Public General Act

Publication 1998-11-19

Last updated 2026-03-18

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

Reform history JSON API

[^M_F_b0e1eca4-c0d4-496d-b3d6-68c43b1d7212]: S. 16(1ZA)(1ZB) inserted (31.10.2025) by The Scottish Parliament (Disqualification of Members of the House of Commons) Regulations 2025 (S.S.I. 2025/307), regs. 1(2), 4 (with reg. 1(3))

[^M_F_c60e2a73-80fe-45b7-de98-e3ee8f55bfe5]: Words in Sch. 5 Pt 1 para. 2(3) inserted (with effect in accordance with s. 72(2) of the amending Act) by Scotland Act 2016 (c. 11), ss. 36(3), 72(2)

[^M_F_e554b449-36d4-4553-f4a0-5a73c817958d]: Words in Sch. 7 para. 1(2) inserted (27.10.2025) by Absent Voting (Elections in Scotland and Wales) Act 2025 (c. 27), ss. 2(5), 4(1)

[^key-c1c3e81b450366225713447cb4b49b4e]: Sch. 5 Pt. III para. 4A and cross-heading inserted (11.3.2026) by The Scotland Act 1998 (Modification of Schedule 5) Order 2026 (S.I. 2026/276), arts. 1(1), 2

[^key-371e83966b5ef6a40beb55123915c1bb]: S. 80C(2B) substituted (for the tax year 2027-28 and subsequent tax years) by Finance Act 2026 (c. 11), s. 6(8), Sch. 1 para. 55

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

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

(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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(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

(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;

(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

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

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.

(5) “Relevant functions” are functions of HMRC in the performance of which HMRC incurs administrative expenses 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 subsection (2)(a)).

(6) HMRC must give the Comptroller and Auditor General such information as the Comptroller and Auditor General may reasonably require for the purposes of preparing a report under this section.

(7) A report prepared under this section must be laid before the Scottish Parliament not later than 31 January of the financial year following that to which the report relates.

(8) In this section “HMRC” means Her Majesty's Revenue and Customs.

Tax on transactions involving interests in land

Tax on disposals to landfill

Scottish representation at Westminster.

Maladministration.

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

Subordinate legislation: general.

Consolidated Fund etc.

Expenses.

Access to information

Exceptions

Transport of radioactive material.

Interpretation

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

Tax on transactions involving interests in land

Tax on disposals to landfill

Scottish representation at Westminster.

Maladministration.

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

Subordinate legislation: general.

Consolidated Fund etc.

Expenses.

Access to information

Exceptions

Transport of radioactive material.

Interpretation

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

67A

(1) The aggregate at any time outstanding in respect of the principal of sums borrowed under section 66(1A) shall not exceed £3,144.519 million.

(2) The Secretary of State may by order made with the consent of the Treasury substitute for the amount (or substituted amount) specified in subsection (1) such amount as may be specified in the order.

(3) An amount substituted under subsection (2) may be more or less than the amount for which it is substituted but may not be less than £3 billion.

(4) A person lending money to a member of the Scottish Government is not bound to enquire whether the member of the Scottish Government has power to borrow the money and is not to be prejudiced by the absence of any such power.

(5) The Scottish Ministers may not mortgage or charge any of their property as security for money which they have borrowed under section 66(1A).

This is subject to section 66(2).

(6) Security given in breach of subsection (5) is unenforceable.

Close connection with Scotland or another part of the UK

Days spent in Scotland or another part of the UK

Reimbursement of expenses

Days spent in Scotland or another part of the UK

Remuneration of members of the Parliament and Government.

The Advocate General for Scotland.

Queen’s Printer for Scotland.

Assistance for opposition parties.

Powers of courts or tribunals to vary retrospective decisions.

Subordinate legislation: scope of powers.

Transitional provisions etc.

Access to information

Exceptions

Transport of radioactive material.

Interpretation

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

Access to information

Exceptions

Transport of radioactive material.

Interpretation

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

Power to set Scottish rate for Scottish taxpayers

Close connection with Scotland or another part of the UK

Supplemental powers to modify enactments

Report by the Comptroller and Auditor General

Certain transactions not taxable

Remuneration of members of the Parliament and Government.

The Advocate General for Scotland.

Queen’s Printer for Scotland.

Assistance for opposition parties.

Provision of information to the Treasury.

Subordinate legislation: scope of powers.

Accounts and audit.

Transitional provisions etc.

Access to information

Exceptions

Transport of radioactive material.

Interpretation

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

Interpretation

Transport of radioactive material.

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.

Power of the Secretary of State to make provision about elections

12A

(1) The Secretary of State may by regulations make provision for—

(a) the combination of polls at ordinary general elections for membership of the Parliament with polls at parliamentary by-elections, and

(b) the combination of polls at extraordinary general elections for membership of the Parliament, and by-elections for membership of the Parliament, with polls at parliamentary by-elections or parliamentary general elections.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

(4) The Secretary of State may not make regulations under this section without the agreement of the Scottish Ministers.

(5) Regulations under subsection (1) may—

(a) apply, with or without modifications or exceptions, any provision made by or under the Representation of the People Acts ... or by any other enactment relating to parliamentary elections ... or local government elections, and

(b) modify any form contained in, or in regulations or rules made under, the Representation of the People Acts so far as may be necessary to enable it to be used both for the original purpose and in relation to elections for membership of the Parliament.

Choice of the First Minister.

Exercise of functions.

General transfer of functions.

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

Reimbursement of expenses

Tax on transactions involving interests in land

Tax on disposals to landfill

Scottish representation at Westminster.

Maladministration.

Days spent in Scotland or another part of the UK

Subordinate legislation: general.

Consolidated Fund etc.

Expenses.

Access to information

Exceptions

Interpretation

Transport of radioactive material.

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

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

Power of the Scottish Ministers to make provision about elections

The First Minister.

Choice of the First Minister.

Ministers.

PART 2A — Permanence of the Scottish Parliament and Scottish Government

63A

(1) The Scottish Parliament and the Scottish Government are a permanent part of the United Kingdom's constitutional arrangements.

(2) The purpose of this section is, with due regard to the other provisions of this Act, to signify the commitment of the Parliament and Government of the United Kingdom to the Scottish Parliament and the Scottish Government.

(3) In view of that commitment it is declared that the Scottish Parliament and the Scottish Government are not to be abolished except on the basis of a decision of the people of Scotland voting in a referendum.

Power to set Scottish rate for Scottish taxpayers

Days spent in Scotland or another part of the UK

Supplemental powers to modify enactments

Report by the Comptroller and Auditor General

Certain transactions not taxable

Remuneration of members of the Parliament and Government.

The Advocate General for Scotland.

Tax on transactions involving interests in land

The Crown Estate

BBC Trust member for Scotland

90B

(1) The Treasury may make a scheme transferring on the transfer date all the existing Scottish functions of the Crown Estate Commissioners (“ the Commissioners ”) to the Scottish Ministers or a person nominated by the Scottish Ministers (“ the transferee ”).

(2) The existing Scottish functions are the Commissioners' functions relating to the part of the Crown Estate that, immediately before the transfer date, consists of—

(a) property, rights or interests in land in Scotland, excluding property, rights or interests mentioned in subsection (3), and

(b) rights in relation to the Scottish zone.

(3) Where immediately before the transfer date part of the Crown Estate consists of property, rights or interests held by a limited partnership registered under the Limited Partnerships Act 1907, subsection (2)(a) excludes—

(a) the property, rights or interests, and

(b) any property, rights or interests in, or in a member of, a partner in the limited partnership.

(4) Functions relating to rights within subsection (2)(b) are to be treated for the purposes of this Act as exercisable in or as regards Scotland.

(5) The property, rights and interests to which the existing Scottish functions relate must continue to be managed on behalf of the Crown.

(6) That does not prevent the disposal of property, rights or interests for the purposes of that management.

(7) Subsection (5) also applies to property, rights or interests acquired in the course of that management (except revenues to which section 1(2) of the Civil List Act 1952 applies).

(8) The property, rights and interests to which subsection (5) applies must be maintained as an estate in land or as estates in land managed separately (with any proportion of cash or investments that seems to the person managing the estate to be required for the discharge of functions relating to its management).

(9) The scheme may specify any property, rights or interests that appear to the Treasury to fall within subsection (2)(a) or (b), without prejudice to the functions transferred by the scheme.

(10) The scheme must provide for the transfer to the transferee of designated rights and liabilities of the Commissioners in connection with the functions transferred.

(11) The scheme must include provision to secure that the employment of any person in Crown employment (within the meaning of section 191 of the Employment Rights Act 1996) is not adversely affected by the transfer.

(12) The scheme must include such provision as the Treasury consider necessary or expedient—

(a) in the interests of defence or national security,

(b) in connection with access to land for the purposes of telecommunications, or with other matters falling within Section C10 in Part 2 of Schedule 5,

(c) for securing that the management of property, rights or interests to which subsection (5) applies does not conflict with the exploitation of resources falling within Section D2 in Part 2 of Schedule 5, or with other reserved matters in connection with their exploitation, and

(d) for securing consistency, in the interests of consumers, in the management of property, rights or interests to which subsection (5) applies and of property, rights or interests to which the Commissioners' functions other than the existing Scottish functions relate, so far as it affects the transmission or distribution of electricity or the provision or use of electricity interconnectors.

(13) Any transfer by the scheme is subject to any provision under subsection (12).

(14) The scheme may include—

(a) incidental, supplemental and transitional provision;

(b) consequential provision, including provision amending an enactment, instrument or other document;

(d) provision for the creation of new rights or liabilities in relation to the functions transferred.

(15) On the transfer date, the existing Scottish functions and the designated rights and liabilities are transferred and vest in accordance with the scheme.

(16) A certificate by the Treasury that anything specified in the certificate has vested in any person by virtue of the scheme is conclusive evidence for all purposes.

(17) The Treasury may make a scheme under this section only with the agreement of the Scottish Ministers.

(18) The power to make a scheme under this section is exercisable by statutory instrument.

(19) The power to amend the scheme is exercisable so as to provide for an amendment to have effect from the transfer date.

(20) In this section—

“ designated ” means specified in or determined in accordance with the scheme;

“ the transfer date ” means a date specified by the scheme as the date on which the scheme is to have effect.

Assistance for opposition parties.

Powers of courts or tribunals to vary retrospective decisions.

Devolution issues.

Rights and liabilities of the Crown in different capacities.

Tax on disposals to landfill

The Advocate General for Scotland.

Consolidated Fund etc.

Exceptions

Interpretation

Transport of radioactive material.

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

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

3A

If legislation under section 90B amends a scheme under that section and does not contain provision—

(a) made by virtue of subsection (12) or (19) of that section, or

(b) adding to, replacing or omitting any part of the text of an Act,

then, instead of the type C procedure, the type I procedure shall apply.

Power to make provision consequential on legislation of, or scrutinised by, the Parliament.

Exceptions

Interpretation

Transport of radioactive material.

Interpretation

Exceptions

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

23A

(1) Section 23 applies in relation to requirements imposed on a person in connection with the discharge of the functions of a body mentioned in subsection (2) in relation to Scotland with the omission of—

(a) the words after paragraph (b) in subsection (1), and

(b) subsections (2) and (6).

(2) The bodies are—

(a) the Commissioners of Northern Lighthouses,

(b) the Office of Communications, and

64A

(1) Where there is an agreement between the Treasury and the Scottish Ministers for identifying an amount agreed to represent the standard rate VAT attributable to Scotland for any period (“the agreed standard rate amount”), the amount described in subsection (3) is payable under this section in respect of that period.

(2) Where there is an agreement between the Treasury and the Scottish Ministers for identifying an amount agreed to represent the reduced rate VAT attributable to Scotland for that period (“the agreed reduced rate amount”), the amount described in subsection (4) is payable under this section in respect of that period.

(3) The amount payable in accordance with subsection (1) is the amount obtained by multiplying the agreed standard rate amount by—

$$10 SR$where SR is the number of percentage points in the rate at which value added tax is charged under section 2(1) of the Value Added Tax Act 1994 for the period.$

(4) The amount payable in accordance with subsection (2) is the amount obtained by multiplying the agreed reduced rate amount by—

$$2.5 RR$where RR is the number of percentage points in the rate at which value added tax is charged under section 29A(1) of the Value Added Tax Act 1994 for the period.$

(5) The payment of those amounts under section 64(2A) is to be made in accordance with any agreement between the Treasury and the Scottish Ministers as to the time of the payment or otherwise.

Lending for capital expenditure

Power to add new devolved taxes

Close connection with Scotland or another part of the UK

Days spent in Scotland or another part of the UK

Tax on disposals to landfill

The Crown Estate

Certain transactions not taxable

Tax on carriage of passengers by air

CHAPTER 5 — Tax on carriage of passengers by air

80L

A tax charged on the carriage of passengers by air from airports in Scotland is a devolved tax.

CHAPTER 6 — Tax on commercial exploitation of aggregate

80M

(1) A tax which is charged on aggregate when it is subjected to commercial exploitation in Scotland is a devolved tax.

(2) The tax must not be chargeable when aggregate is subjected to commercial exploitation for fuel.

(3) Aggregate is subjected to commercial exploitation for fuel—

(a) when the aggregate is used as fuel;

(b) when the aggregate is subjected to commercial exploitation for the purpose of extracting or producing anything capable of being used as fuel;

(c) when the aggregate becomes subject to an agreement to use it as mentioned in paragraph (a) or to subject it to commercial exploitation as mentioned in paragraph (b).

The Advocate General for Scotland.

BBC Trust member for Scotland

The Crown Estate

Renewable electricity incentive schemes

Maladministration.

90C

(1) The Secretary of State must consult the Scottish Ministers before—

(a) establishing a renewable electricity incentive scheme that applies in Scotland, or

(b) amending such a scheme as it relates to Scotland.

(2) Subsection (1) does not apply to amendments that appear to the Secretary of State to be minor or made only for technical or administrative reasons; and the Secretary of State is not to be taken to establish or amend a scheme by exercising a power under a scheme, other than a power that is exercisable subject to any parliamentary procedure.

(3) Subsection (1) does not require the Secretary of State to consult the Scottish Ministers about any levy in connection with a renewable electricity incentive scheme.

(4) In this section a “renewable electricity incentive scheme” means any scheme, whether statutory or otherwise, that provides an incentive to generate, or facilitate the generation of, electricity from sources of energy other than fossil fuel or nuclear fuel. This includes provision made by or under the following so far as they relate to the generation of electricity from sources of energy other than fossil fuel or nuclear fuel—

(a) sections 6 to 26 of the Energy Act 2013 (contracts for difference);

(b) sections 41 to 43 of the Energy Act 2008 (feed-in tariffs for small-scale generation of electricity);

(5) Where, before the commencement of this section, the Secretary of State has consulted, or is consulting, the Scottish Ministers regarding a renewable electricity incentive scheme, that consultation is to be treated as fulfilling the obligation in subsection (1).

Assistance for opposition parties.

Powers of courts or tribunals to vary retrospective decisions.

Power to make provision consequential on legislation of, or scrutinised by, the Parliament.

Subordinate legislation: scope of powers.

Provision of information to the Treasury.

Transitional provisions etc.

B13. Access to information

Exception

Exceptions

Interpretation

Transport of radioactive material.

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

Tribunals

2A

(1) This Schedule does not reserve the transfer to a Scottish tribunal of functions of a tribunal that relate to reserved matters, so far as those functions are exercisable in relation to Scottish cases.

(2) “ Scottish cases ” has the meaning given by an Order in Council made by Her Majesty under this sub-paragraph.

(3) Sub-paragraph (1) does not apply where a function is excluded from transfer.

(4) Where a function is not excluded from transfer but is subject to qualified transfer, sub-paragraph (1) applies only if the transfer of the function is in accordance with provision made by Her Majesty by Order in Council.

(5) An Order in Council under sub-paragraph (4)—

(a) must specify the function to which it relates,

(b) must specify the Scottish tribunal to which the function may be transferred, and

(c) may make any other provision which Her Majesty considers necessary or expedient for the purposes of or in consequence of the transfer of the function and its exercise by the Scottish tribunal.

(6) The functions that are subject to qualified transfer are the functions of the following tribunals—

(a) the First-tier Tribunal or the Upper Tribunal that are established under section 3 of the Tribunals, Courts and Enforcement Act 2007;

(b) an employment tribunal or the Employment Appeal Tribunal;

(d) a tribunal listed in Schedule 6 to the Tribunals, Courts and Enforcement Act 2007.

(7) Sub-paragraph (6)(c) and (d) include a tribunal added to the Schedule concerned after this paragraph comes into force.

(8) Provision made by virtue of sub-paragraph (5)(c) may—

(a) include provision that—

(i) modifies the function;

(ii) imposes conditions or restrictions (including conditions or restrictions relating to the composition or rules of procedure of the Scottish tribunal, or to its staff or accommodation);

(b) be made with a view to purposes including—

(i) securing consistency in any respect in practice or procedure or otherwise between the Scottish tribunal and other tribunals;

(ii) promoting judicial co-operation in the interests of consistency.

(9) Sub-paragraph (8) does not limit the provision that may be made by virtue of sub-paragraph (5)(c).

(10) The following functions are excluded from transfer—

(a) functions of a national security tribunal;

(b) functions of a regulator, or of a person or body that exercises functions on behalf of a regulator;

(11) In this paragraph—

a “ national security tribunal ” means— the Pathogens Access Appeal Commission;the Proscribed Organisations Appeal Commission;the Special Immigration Appeals Commission;the tribunal established by section 65(1) of the Regulation of Investigatory Powers Act 2000 (investigatory powers tribunal);any other tribunal that has functions relating to matters falling within Section B8 of Part 2 of this Schedule, except a tribunal mentioned in sub-paragraph (6);

a “ regulator ” means a person or body that has regulatory functions (within the meaning given by section 32 of the Legislative and Regulatory Reform Act 2006);

a “ Scottish tribunal ” means a tribunal in Scotland— that does not have functions in or as regards any other country or territory, except for purposes ancillary to its functions in or as regards Scotland, andthat is not, and does not have as a member, a member of the Scottish Government.

(12) The powers conferred by this paragraph do not affect the powers conferred by section 30 or section 113.

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

Scottish taxpayers

Close connection with Scotland or another part of the UK

Days spent in Scotland or another part of the UK

Tax on disposals to landfill

Reimbursement of expenses

Tax on transactions involving interests in land

Tax on disposals to landfill

B13. Access to information

BBC Trust member for Scotland

The Crown Estate

Renewable electricity incentive schemes: consultation

Expenses.

The Judicial Committee.

Subordinate legislation: general.

Expenses.

B13. Access to information

Exceptions

Transport of radioactive material.

Interpretation

Transport of radioactive material.

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

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

65A

Where an Act of Parliament or subordinate legislation under an Act of Parliament requires or authorises a sum to be paid into the Consolidated Fund, and the sum appears to the Secretary of State to be a fine, forfeiture or fixed penalty, the Secretary of State may with the consent of the Treasury by regulations modify the Act or subordinate legislation so as to require or authorise the sum to be paid instead into the Scottish Consolidated Fund.

Payments out of the Fund.

Power to set Scottish rates for Scottish taxpayers

Scottish taxpayers

Reimbursement of expenses

Scottish representation at Westminster.

Report by the Comptroller and Auditor General

B13. Access to information

BBC Trust member for Scotland

The Crown Estate

Renewable electricity incentive schemes: consultation

Provision of information to the Treasury.

96A

(1) The Office for Budget Responsibility has a right of access at any reasonable time to all Scottish public finances information which it may reasonably require for the purpose of the performance of its duty under section 4 of the Budget Responsibility and National Audit Act 2011 (duty to examine and report on the sustainability of the public finances).

(2) The Office is entitled to require from any person holding or accountable for any Scottish public finances information any assistance or explanation which the Office reasonably thinks necessary for that purpose.

(3) “Scottish public finances information” means information held by the Scottish Ministers or by any Scottish public authority specified in regulations made by the Secretary of State.

(4) This section is subject to any enactment or rule of law which operates to prohibit or restrict the disclosure of information or the giving of any assistance or explanation.

Interpretation of Acts of the Scottish Parliament etc.

The Judicial Committee.

Consolidated Fund etc.

Expenses.

B13. Access to information

Exceptions

Interpretation

Transport of radioactive material.

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

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

The Crown Estate

Renewable electricity incentive schemes: consultation

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

The Judicial Committee.

Subordinate legislation: general.

Consolidated Fund etc.

B13. Access to information

Exceptions

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

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

31A

If the Presiding Officer states under section 31(2A) that in his view any provision of a Bill relates to a protected subject-matter, the Bill is not passed unless the number of members voting in favour of it at the final stage is at least two-thirds of the total number of seats for members of the Parliament.

32A

(1) The Advocate General, the Lord Advocate or the Attorney General may refer the question of whether a Bill or any provision of a Bill relates to a protected subject-matter to the Supreme Court for decision.

(2) Subject to subsection (3), he may make a reference in relation to a Bill—

(a) at any time during the period of four weeks beginning with the rejection of the Bill, if the Presiding Officer has made a statement under section 31(2A) that in his view any provision of the Bill relates to a protected subject-matter, and

(b) at any time during the period of four weeks beginning with the passing of the Bill, if the Presiding Officer has made a statement under section 31(2A) that in his view no provision of the Bill relates to a protected subject-matter, unless the number of members voting in favour of the Bill at its passing is at least two-thirds of the total number of seats for members of the Parliament.

(3) He shall not make a reference in relation to a Bill if he has notified the Presiding Officer that he does not intend to make a reference in relation to the Bill, unless since the notification the Bill has been approved or rejected in accordance with standing orders made by virtue of section 36(5).

General transfer of functions.

Destination of fines, forfeitures and fixed penalties

Power to set Scottish rates for Scottish taxpayers

Scottish taxpayers

Scottish taxpayers: Welsh parliamentarians

Days spent in Scotland or another part of the UK

Supplemental powers to modify enactments

CHAPTER 7 — Tax on Wild Fisheries

80N

(1) A tax to which subsection (2) applies is a devolved tax.

(2) This subsection applies to taxes on the owners, occupiers or users of wild fisheries, or on the owners or occupiers of the right to fish in wild fisheries, to fund expenditure in respect of—

(a) the conservation of freshwater fish and their habitats, or

(b) the management or regulation of wild fisheries.

(3) For the purposes of subsection (2)—

“freshwater fish” includes fish that migrate between freshwater and other waters;

“wild fishery” means a fishery for freshwater fish, within the limit of 5 kilometres seaward from mean low water springs, that is not a fish farm;

“fish farm”—means a pond, stew, hatchery or other place used for keeping, with a view to their sale or to their transfer to other waters (including another fish farm), live fish, live eggs of fish, or foodstuff of fish, andincludes any buildings used in connection with a place mentioned in paragraph (a) and the banks and margins of any water in such a place.

Scottish representation at Westminster.

BBC Trust member for Scotland

The Crown Estate

Renewable electricity incentive schemes: consultation

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

The Judicial Committee.

Expenses.

Exceptions

Transport of radioactive material.

Interpretation

Transport of radioactive material.

Interpretation

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

30A

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

Power to prevent or require action.

Power to add new devolved taxes

Scottish taxpayers

Supplemental powers to modify enactments

Tax on carriage of passengers by air

BBC Trust member for Scotland

The Crown Estate

Consolidated Fund etc.

Provision of information to the Office for Budget Responsibility

Subordinate legislation: scope of powers.

Accounts and audit.

Transitional provisions etc.

Exceptions

Interpretation

Transport of radioactive material.

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

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

6

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

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

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

80DA

(1) An individual (T) who is a Welsh parliamentarian for the whole or any part of a tax year is a Scottish taxpayer for that tax year if—

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

(b) T meets condition C in section 80D for that year, and

(2) T meets the first condition if—

(a) the number of days in that year on which T is a member as described in paragraph (a) or (c) of section 80D(4), exceeds

(b) the number of days in that year on which T is a Welsh parliamentarian.

(3) T meets the second condition if—

(a) the number of days in that year mentioned in paragraphs (a) and (b) of subsection (2) are the same, and

(b) T meets condition A or B in section 80D for that year.

Supplemental powers to modify enactments

Tax on transactions involving interests in land

Renewable electricity incentive schemes: consultation

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

The Judicial Committee.

Subordinate legislation: general.

The Judicial Committee.

B13. Access to information

Interpretation

Transport of radioactive material.

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

The reference to the subject-matter of section 13 of the Social Security Act 1988 is to be construed as a reference to it as at the day on which section 27 of the Scotland Act 2016 comes into force (and, accordingly, paragraph 5(1) of Part 3 of this Schedule does not apply to that reference).

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

Distortive or harmful subsidies

C16

Regulation of the provision of subsidies which are or may be distortive or harmful by a public authority to persons supplying goods or services in the course of a business.

Powers of courts or tribunals to vary retrospective decisions.

Subordinate legislation: general.

Subordinate legislation: scope of powers.

Accounts and audit.

Transitional provisions etc.

B13. Access to information

Distortive or harmful subsidies

Exceptions

Interpretation

Transport of radioactive material.

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

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

Supplemental powers to modify enactments

Reimbursement of expenses

Scottish representation at Westminster.

BBC Trust member for Scotland

The Crown Estate

Renewable electricity incentive schemes: consultation

Provision of information to the Treasury.

Interpretation of Acts of the Scottish Parliament etc.

Expenses.

B13. Access to information

Distortive or harmful subsidies

Exceptions

Interpretation

Transport of radioactive material.

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

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

CHAPTER 8 — TAX IN CONNECTION WITH BUILDING CONTROL APPROVAL ETC

80O

(1) A tax to which subsection (2) applies is a devolved tax.

(2) This subsection applies to a tax charged, for the purpose of meeting any building safety expenditure, in respect of—

(a) an application made in connection with the building control process,

(b) the issuing or submission of a document in connection with the building control process, or

(3) In subsection (2), “building safety expenditure” means expenditure incurred (whether before or after the coming into force of this section) for the purposes of improving the safety of persons in or about buildings in Scotland.

(4) For the purposes of subsection (2), a thing is done in connection with the building control process if it is done in connection with ensuring that the design, construction, demolition or conversion of a relevant building or proposed relevant building complies with a statutory requirement that is designed to secure the safety of persons in or about buildings in Scotland.

(5) In this section—

“relevant building” means a building in Scotland consisting of or containing—one or more dwellings, orother accommodation,

(and “accommodation” here includes temporary accommodation, for example in a hotel or hospital);

“statutory requirement” means a requirement imposed by or under an Act of Parliament or an Act of the Scottish Parliament.

12B

(1) A Minister of the Crown or the Scottish Ministers may by regulations make provision about the use of the UK digital service in relation to absent voting applications.

(2) The provision that may be made under subsection (1) includes, in particular, provision—

(a) conferring functions on a Minister of the Crown to enable absent voting applications to be submitted through the UK digital service;

(b) where such applications are, or are to be, so submitted—

(i) authorising a Minister of the Crown, in prescribed circumstances, to complete applications in part for people;

(ii) about how any requirement for an applicant to provide a signature in connection with an application may be satisfied;

(d) about the disclosure of prescribed information or evidence in connection with an absent voting application in relation to which the UK digital service is, or is to be, used.

(3) Subject to subsection (4), the disclosure or other processing of information in accordance with provision made under this section does not breach—

(a) any obligation of confidence owed by the person processing the information;

(b) any other restriction on the processing of information (however imposed).

(4) Provision made under this section does not require or authorise the disclosure or other processing of personal data that would contravene the data protection legislation (but in determining whether particular processing of data would do so, take into account the duty imposed or the powers conferred by such provision).

(5) The Scottish Ministers may not make regulations under this section without the agreement of a Minister of the Crown.

(6) In this section—

“absent voting application” means an application (including a partially completed application) to vote by post or proxy at an election for membership of the Parliament, or at elections for membership of the Parliament, in accordance with an order under section 12;

“the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act);

“personal data” and “processing” have the same meaning as in the Data Protection Act 2018 (see section 3(2) and (4) of that Act);

“prescribed” means prescribed by regulations made under this section;

“the UK digital service” means a digital service provided by a Minister of the Crown for the registration of electors, and a reference to an absent voting application submitted through the UK digital service is a reference to such an application submitted using that service as an intermediary.

Assisted dying: identification and regulation of substances and devices

4A

(1) This Schedule does not reserve the conferral of a power on the Scottish Ministers to identify, by way of subordinate legislation made with the agreement of the Secretary of State, substances or devices for use in assisting terminally ill adults to voluntarily end their own lives.

(2) This Schedule does not reserve the conferral of a power on the Secretary of State to regulate such substances or devices by way of subordinate legislation made without the agreement of the Scottish Ministers or any other person (except Parliament).

(3) The exceptions created by sub-paragraphs (1) and (2) apply only in relation to a provision that is contained in an Act of the Parliament resulting from a Bill passed on or before 7 May 2026.

(4) The exceptions created by sub-paragraphs (1) and (2) do not apply in relation to a provision that—

(a) mandates or restricts—

(i) the substances or types of substances that may be identified;

(ii) the devices or types of devices that may be identified;

(iii) how the substances or devices may be regulated;

(b) mandates or restricts the period within which subordinate legislation may be made or agreed to;

(5) In sub-paragraph (4)(c), the reference to imposing a duty on the Secretary of State does not include reference to—

(a) requiring that subordinate legislation be made by statutory instrument to which the Statutory Instruments Act 1946 applies, or

(b) providing that subordinate legislation may not be made unless a draft of the instrument has been laid before, and approved by a resolution of, each House of Parliament.

Reading this document does not replace reading the official text published on legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. We assume no responsibility for any inaccuracies arising from the conversion of the original CLML XML to this format.

This text is published under legislation.gov.uk's own terms of reuse, not a Legalize or public-domain licence. legislation.gov.uk
Open Government Licence v3.0 (attribution required)
© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.