Smith Commission powers given effect in draft clauses
Draft clauses that would implement the Smith Commission proposals for further devolution have been published by the UK Government.
The Commission was set up to recommend additional powers for Scotland, following the pledge made by the three main UK party leaders ahead of last year's independence referendum if Scotland voted No.
All three parties have promised to legislate on the basis of the proposals, following the general election.
The UK Government states that with these powers, Holyrood will become one of the most powerful devolved parliaments in the world, responsible for more than 60% of Scottish spending.
Among the new powers are new income tax bands, a range of benefits to support older people, carers and disabled people along with other discretionary powers, some employment programmes, equalities as respects public bodies, most powers in relation to tribunals, the issuing of licences for onshore oil and gas exploration, further borrowing powers and air passenger duty. The Parliament will also receive a proportion of VAT. Other elements of the agreement include stating in law that the Scottish Parliament and Scottish Government are permanent institutions.
The transfer of powers to allow 16 and 17-year-olds to vote in Scottish parliamentary and local government elections was confirmed earlier this week.
However the Scottish National Party has said the measures do not go far enough.