Scotland to be Given Full Control Over Income Tax

Scottish Independence Vote 08 — Bagpiper and busker David Whitney of Aberdeen, Scotland, plays the bagpipes near Big Ben and the Houses of Parliament in central London. Suzanne Plunkett/Reuters

The Scottish Parliament will be granted full control over income tax according to recommendations made by the Smith Commission, which reports today.

As previously promised by Westminster, the Scottish Parliament is set to be given more power after it opted to stay as part of the UK.

The official announcement will come later today (27 November) as part of Lord Smith's report, which will also recommend that Holyrood be given greater influence over some welfare benefits and the voting age north of the border, which is likely to be reduced to 16.

Lord Smith's commission will recommend that powers over income tax be handed to the Scottish government, but that tax on unearned income will remain in the hands of Westminster, according to Sky News.

The Scottish Parliament will also take full control of its own elections and have control of certain benefits such as allowances for carers and winter fuel allowances.

However, decisions over pensions and child benefits will remain in the hands of Westminster.

The Scottish Parliament's new powers will come into effect after next year's general election in May.