What powers does the Scotland Act 2016 devolve to the Scottish Parliament?

The Scotland Act 2016 will transfer the following powers to the Scottish Parliament:

  • Powers to set rates and thresholds of Income Tax, and devolution of Air Passenger Duty.

  • Some social security powers including disability and carers’ benefits, Winter Fuel Allowance.

  • The power to create new benefits in devolved areas and to top-up reserved benefits.

  • The power to adjust aspects of Universal Credit in Scotland including the housing element.

  • Devolution of some employment services.

  • Devolution of the Crown Estate in Scotland.

  • The arrangements for elections to the Scottish Parliament.

  • Devolution of Tribunals in reserved areas – such as the Employment Tribunals – in Scotland.

  • Devolution of additional powers over equal opportunities, including to legislate for gender balance on public boards.

  • Devolution of British Transport Police.
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