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Research Report

Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options

Citation
Bell D, Eiser D & Phillips D (2015) Adjusting Scotland's Block Grant for new Tax and Welfare Powers: Assessing the Options. Institute for Fiscal Studies. http://www.ifs.org.uk/publications/8060

Abstract
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.

StatusPublished
Author(s)Bell, David; Eiser, David; Phillips, David
Publication date30/11/2015
Publication date online11/2015
URLhttp://hdl.handle.net/1893/23007
PublisherInstitute for Fiscal Studies
Publisher URLhttp://www.ifs.org.uk/publications/8060
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