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Proceeding contribution from Lord Wallace of Tankerness (Liberal Democrat) in the House of Lords on Wednesday, 21 March 2012. It occurred during Committee of the Whole House (HL) and Debate on bill on Scotland Bill.

Scotland Bill

This is where there is a misunderstanding. This is about making a shared tax base work in a way that is fair and revenue neutral to both jurisdictions. My noble friend Lord Caithness said that if the Scottish Parliament chose to change the allowances, it should bear the responsibility. The whole point of these proposals is that it cannot change the allowances. The personal allowance is determined by the United Kingdom Government. That is the nature of a shared tax base. The argument is that if that tax base is changed, there ought not to be detriment to the Scottish Parliament.

Secondary information

Type
Proceeding contribution
Reference
736 c943 
Session
2010-12
Chamber / Committee
House of Lords chamber
Subjects
Devolved matters Accountability Devolution Aggregates levy Block grant Electoral Commission Legislative competence Excise duties Legislation Powers Referendums Parliamentary scrutiny Public finance Scotland Tax allowances Scottish Parliament Taxation Tax rates and bands Shetland Orkney Rockall Scottish Government Legislative consent motions
Legislation
Scotland Bill 2010-12
Link
View this Proceeding contribution on www.publications.parliament.uk