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Proceeding contribution from Lord Forsyth of Drumlean (Conservative) in the House of Lords on Thursday, 15 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

I have the Explanatory Notes to the Scotland Act here. They state: "““Section 30 … permits certain alterations to be made to the legislative competence of the Scottish Parliament but only with the agreement of both Parliaments””." As I am sure my noble friend will agree, tax has always been dealt with entirely differently, not least in the exclusion of this House from consideration of tax matters since the 1911 Act. Tax is dealt with by a procedure under the Finance Act and is subject to a proper Committee stage on the Floor of the House of Commons. I believe that that is still the case. To suggest moving to a situation in which taxes can be introduced and imposed by orders—which are not amendable and which, traditionally, we do not vote against in this House—is to stretch the elastic to breaking point.

Secondary information

Type
Proceeding contribution
Reference
736 c485-6 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Criminal proceedings Devolved matters Armed forces Aviation Devolution Civil service Air passenger duty Borrowing Aggregates levy Land EU law Income tax Legislative competence Excise duties Landfill Legislation Domicil Large goods vehicle drivers Ministerial powers Powers Members Public expenditure Ministers Public finance Scotland Social security benefits Scottish Parliament Taxation Tax rates and bands Supreme Court Self-employed Development land tax Universal credit Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk