House of Commons Amendments

Session 2015 - 16
Internet Publications
Other Bills before Parliament

1

House of Commons

Notices of Amendments

given up to and including

Tuesday 23 June 2015

New Amendments handed in are marked thus

Amendments which will comply with the required notice period at their next appearance

Amendments tabled since the last publication: NCs 26-49, amendments 115-22

Committee of the whole House

Scotland Bill

Note

This document includes all remaining amendments and includes any withdrawn

amendments at the end. The amendments have been arranged in accordance with

the Order of the House [8 June 2015].

CLAUSES 12 TO 17, SCHEDULE 1, CLAUSE 18, NEW CLAUSES RELATING TO PART 2,

NEW SCHEDULES RELATING TO PART 2

Graham Stringer

Mr Kevan Jones

36

Page  19,  line  18,  leave out Clause 16

Ian Murray

Wayne David

Mr Douglas Carswell

NC1

To move the following Clause—

Notices of Amendments: 23 June 2015
2

Scotland Bill, continued


“Independent Commission on Full Fiscal Autonomy

(1)
The Secretary of State shall appoint a commission of between four and eleven

members to conduct an analysis of the impact of full fiscal autonomy on the

Scottish economy, labour market and public finances and to report by 31 March

2016.

(2)
No Member of the House of Commons or of the Scottish Parliament may be a

member of the commission.

(3)
No employee of the Scottish Government or of any government Department or

agency anywhere in the United Kingdom may be a member of the commission.

(4)
The Secretary of State shall appoint as members of the commission only persons

who appear to the Secretary of State to hold a relevant qualification or to have

relevant experience.

(5)
The Secretary of State shall not appoint as a member of the commission any

person who is a member of a political party.

(6)
Before appointing any member of the commission, the Secretary of State must

consult—

(a)
the Chair of any select committee appointed by the House of Commons

to consider Scottish affairs, and

(b)
the Chair of any select committee appointed by the House of Commons

to examine the expenditure, administration and policy of Her Majesty’s

Treasury and its associated public bodies.

(7)
The Secretary of State may by regulations issue the commission with terms of

reference and guidelines for the commission’s working methods, including an

outline definition of the policy of full fiscal autonomy for the commission to

analyse.

(8)
The Secretary of State must lay copies of the report of the commission before

both Houses of Parliament, and must transmit a copy of the report of the

commission to the presiding officer of the Scottish Parliament.

(9)
Regulations under this section must be made by statutory instrument, subject to

annulment in pursuance of a resolution of either House of Parliament.”

Member’s explanatory statement

This New Clause requires the Secretary of State for Scotland to establish an independent

commission of external experts, appointed in consultation with the Treasury Select Committee and

Scottish Affairs Select Committee, to publish a report by 31 March 2016 setting out an analysis of

the policy of Full Fiscal Autonomy on the Scottish economy, labour market and public finances.

Ian Murray

Wayne David

NC20


To move the following Clause—


“Review of operation of VAT refund schemes in Scotland

(1)
The Treasury shall, within six months of the day on which this Act is passed,

publish and lay before the House of Commons a review of the application of VAT

refund schemes for businesses in Scotland.

(2)
The review must include an analysis of the impact of the qualifying criteria for

the VAT refund schemes—

(a)
in Section 33 of the VAT Act 1994, and

(b)
for Government Departments and the NHS,

Notices of Amendments: 23 June 2015
3

Scotland Bill, continued


on the level of VAT payable by Police Scotland and by the Scottish Fire and

Rescue Services.”

Member’s explanatory statement

Following the amalgamation of the (formerly regional) Scottish fire and rescue services and

Scottish police forces into a single fire service (the Scottish Fire and Rescue Services) and a single

police force (Police Scotland) respectively, they are no longer eligible for VAT exemptions under

the VAT refund schemes mentioned. This amendment requires the Treasury to carry out and

publish a review of the schemes in Scotland, and in particular in relation to the level of VAT

payable by Police Scotland and the Scottish Fire and Rescue Services.

Ian Murray

NC21


To move the following Clause—


“The Scottish Office of Budget Responsibility

(1)
Part 2 of Schedule 5 to the Scotland Act 1998 (specific reservations) is amended

as follows.

(2)
In Section A1 (fiscal, economic and monetary policy)—

(a)
For the heading “Exception” substitute “Exceptions”—

(b)
After that heading, insert—

“The creation of a body corporate, called The Scottish Officer for Budget

Responsibility, for the independent scrutiny of Scotland‘s public

finances, including all tax and spending in areas for which the Scottish

Government has legislative competence.””

Member’s explanatory statement

This New Clause would provide for the creation of a Scottish Office for Budget Responsibility to

exercise fiscal and budgetary oversight over Scottish Government competencies. The Smith

Commission recommended that the Scottish Parliament should seek to expand and strengthen the

independent scrutiny of Scotland’s public finances in recognition of the additional variability and

uncertainty that further tax and spending devolution will introduce into the budgeting process.

Mr Graham Allen

NC23


To move the following Clause—


“Local Discretionary Taxation

Individual local authorities in Scotland shall have the discretion to raise

additional income by levying a tax, in addition to Council Tax and Non-Domestic

Rates, on either residents, occupiers, property owners or visitors in the local

authority or within a discrete area of the local authority.”

Member’s explanatory statement

The power will enable local authorities to introduce tax(es) without the need to seek approval from

Scottish Government, with the rates and reliefs being determined locally and the local authority

being both granted powers to ensure that those on which the tax is levied have a legal obligation

Notices of Amendments: 23 June 2015
4

Scotland Bill, continued

to pay and the local authority having the discretion to determine how the additional revenue is

expended.

Mr Graham Allen

NC24


To move the following Clause—


“Tax and Economy Forum

(1)
The Secretary of State shall appoint a Tax and Economy Forum to conduct an

analysis of the impact of the changes in legislative and executive competence

resulting from this Act on the economy, labour market and public finances in

Scotland and in the other parts of the United Kingdom.

(2)
The Tax and Economy Forum may make recommendations for fiscal reforms

within England, to be considered by the Secretary of State.”

Member’s explanatory statement

The new Clause would require the appointment of a Tax and Economy Forum to assess the impacts

of fiscal devolution proposed within this Bill on Scotland and on the rest of the United Kingdom.

Mr Graham Allen

NC25


To move the following Clause—


“UK Commission on fiscal powers

(1)
Within 6 months of the day on which this Act is passed, the Secretary of State

shall appoint a commission to examine the deployment of fiscal powers at local,

devolved and United Kingdom levels.

(2)
The commission shall comprise between 4 and 6 representatives of any of—

(a)
the Scottish Parliament,

(b)
the National Assembly for Wales,

(c)
the Northern Ireland Assembly

(d)
the Local Government Association

(e)
the House of Commons, and

(f)
the House of Lords.

(3)
The bodies mentioned in subsection (2) shall select their representatives in any

way they see fit and the chief executive or presiding officer of each of those

bodies shall inform the Secretary of State of the names of the representatives of

those bodies, which may replace their representatives whenever the body

concerned has determined to do so.

(4)
Subject to subsection (5), the commission may determine its own quorum and

methods of working and must publish a protocol setting out its own terms of

reference.

(5)
The commission shall keep the operation of fiscal powers under review, making

reports and recommendations as it deems appropriate.

Member’s explanatory statement

The purpose of this New Clause is to ensure that there is proper consultation between the different

Notices of Amendments: 23 June 2015
5

Scotland Bill, continued

parts of the United Kingdom to ensure that new Scottish fiscal powers are deployed in a way that

does not undermine the cohesion of the UK. The proposed Commission could also make

recommendation regarding the future of devolved fiscal powers.

Ian Murray

Wayne David

NC32


To move the following Clause—


“Treasury Review of the implementation of Scottish rates of income tax

(1)
The Treasury shall, no later than one year after the date on which this Act is

passed, publish and lay before the House of Commons a review of the

implementation of the Scottish basic rate and any other income tax rates for the

purposes of section 11A of the Income Tax Act 2007.

(2)
The Treasury review must include—

(a)
a review of the revised fiscal framework;

(b)
the tax year to which Clauses 12 and 13 of this Act will apply, and the

day on which they are due to come into force;

(c)
the number of staff assigned by the Scottish Government, Revenues

Scotland and Her Majesty’s Revenue and Customs, to the project

implementing the Scottish basic rate, and any other rates;

(d)
a report on the identification of Scottish taxpayers who will be liable to

pay the Scottish basic rate, and other rates;

(e)
the rates and bands at which the Scottish basic rate, and any other rates,

have been set by the Scottish Parliament; and

(f)
a projection of the impact of the Scottish basic rate, and any other rates,

on income tax revenues generated in Scotland and across the UK.”

Member’s explanatory statement

This New Clause would provide for a review of the progress in implementing the new Scottish rate

of income tax. This will include a review of the revised fiscal framework, a task that will hereafter

be undertaken by the Scottish Office for Budget Responsibility.

Angus Robertson

Mike Weir

Dr Eilidh Whiteford

Stewart Hosie

Michelle Thomson

Natalie McGarry

NC33


To move the following Clause—


“Full fiscal autonomy for Scotland

(1)
The Scottish Government and the Government of the United Kingdom must enter

into an agreement (the “Economic Agreement”)—

(a)
setting out a plan for implementation of full fiscal autonomy for

Scotland, and

Notices of Amendments: 23 June 2015
6

Scotland Bill, continued

(b)
establishing a framework within which the two Governments are to

coordinate their economic and fiscal policies in the context of full fiscal

autonomy for Scotland.

(2)
Full fiscal autonomy for Scotland means that—

(a)
the Scottish Parliament and Scottish Government have competence for

determining revenues raised in or as regards Scotland through taxation

and borrowing,

(b)
the Scottish Parliament and Scottish Government have competence for

determining levels of public expenditure in or as regards Scotland,


in accordance with the amendments made by this Act.

(3)
The framework mentioned in subsection (1)(b) must in particular include

arrangements for—

(a)
facilitating fiscal coordination,

(b)
overseeing economic cooperation,

(c)
joint responsibilities in areas of mutual interest,

(d)
safeguarding fiscal sustainability.

(4)
In determining the terms of the Economic Agreement the two governments must

seek to ensure—

(a)
the maintenance of monetary stability throughout the United Kingdom,

(b)
the maintenance and promotion of the single markets in the United

Kingdom and the European Union,

(c)
that they cooperate in the exercise of their respective functions relating to

the administration and collection of taxes,

(d)
an equitable and transparent approach to consequences, resources and

rewards,

(e)
that the Scottish Parliament and the Scottish Government retain the

benefits of increased tax revenues delivered by successful policies

pursued by them,

(f)
that the Scottish Parliament and the Scottish Government have the

powers necessary to manage the consequences of full fiscal autonomy for

Scotland,

(g)
that full fiscal autonomy for Scotland is implemented over a period of

time, as the Scottish Parliament and the Scottish Government acquire

capacity to carry out their additional competences.

(5)
The Economic Agreement is to be entered into as soon as possible and the two

governments must cooperate in good faith with a view to achieving that.

(6)
As soon as possible after the Economic Agreement is entered into—

(a)
the Scottish Ministers must lay a copy of it before the Scottish

Parliament, and

(b)
the Secretary of State must lay a copy of it before both Houses of

Parliament.

(7)
The two governments must from time to time review the Economic Agreement

and make such amendments to its terms as they may agree with a view to ensuring

that it continues to meet the requirements of this section.

(8)
Subsection (6) applies to the Economic Agreement as amended as it applies to the

Agreement as entered into.

(9)
The Secretary of State may, with the agreement of the Scottish Ministers, by

regulations modify this section.

Notices of Amendments: 23 June 2015
7

Scotland Bill, continued

(10)
A statutory instrument containing regulations under subsection (9) may not be

made unless a draft of the instrument has been laid before and approved by a

resolution of each House of Parliament.”

Angus Robertson

Mike Weir

Dr Eilidh Whiteford

Stewart Hosie

Michelle Thomson

Natalie McGarry

NC34


To move the following Clause—


“Tax on profits of corporations etc.

(1)
The Scotland Act 1998 is amended as follows.

(2)
In Part 4A (taxation), after Chapter 2 insert—

“Chapter 2A

Tax on profits of corporations etc.

80HB
Tax on profits of corporations etc.

(1)
A tax charged on the profits of companies carrying on activities in

Scotland is a devolved tax.

(2)
For the purposes of this section “company” means any body corporate or

unincorporated association.””

Angus Robertson

Mike Weir

Dr Eilidh Whiteford

Stewart Hosie

Michelle Thomson

Natalie McGarry

NC35


To move the following Clause—


“Tax on capital gains

(1)
The Scotland Act 1998 is amended as follows.



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