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The Scotland Bill, currently making its way through the Houses of Parliament, will transfer a range of tax and spending powers from Westminster to the Scottish Parliament. At the same time, an adjustment will have to be made to Scotland’s block grant funding from Westminster. Alongside things like changes to borrowing powers and fiscal institutions, these block grant adjustments (BGAs) form a key part of the new “fiscal framework” Scotland will require when these powers are transferred. This paper identifies some of the key issues related to these BGAs and the Smith Commission's principles for the fiscal framework.
Authors
Associate Director
David is Head of Devolved and Local Government Finance. He also works on tax in developing countries as part of our TaxDev centre.
David Bell
David Eiser
Report details
- Publisher
- Institute for Fiscal Studies
Suggested citation
D, Bell and D, Eiser and D, Phillips. (2015). Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options. London: Institute for Fiscal Studies. Available at: https://ifs.org.uk/publications/adjusting-scotlands-block-grant-new-tax-and-welfare-powers-assessing-options (accessed: 4 May 2024).
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