The Scotland Act 2012 gave new powers to the Scottish Parliament relating to taxation and borrowing. In April 2015, stamp duty land tax (SDLT) and landfill tax were fully devolved to the Scottish Parliament and replaced by the land and buildings transaction tax and the Scottish landfill tax respectively.
The Command Paper: Strengthening Scotland’s Future – published alongside the Scotland Bill in 2010 – set out our role in providing forecasts of Scottish income tax, landfill tax, stamp duty land tax and aggregates levy receipts.
In September 2014, the Smith Commission recommended the devolution of air passenger duty (APD) to the Scottish Parliament and the assignment of a share of VAT revenues. It also proposed more flexible powers over income tax than those in the 2012 Act. In May 2015, the UK Government committed to implement the Smith Commission recommendations in full, and passed the resulting Scotland Bill 2016 as an act of parliament in March 2016.
Evidence to the Scottish Parliament