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Scotland Bill

This re-reservation—which some Members on the Opposition Benches sought to remove at an earlier stage—is a sensible measure. We have removed provisions from the Bill where we have been given necessary assurances that their effect will be achieved by other means, or where we now take the view that we can sufficiently rely on existing powers. Finally, let me turn to the proposed new clause under Lords amendment 18. Its purpose is to provide information to both Houses in the UK Parliament on the implementation and operation of the financial powers in this Bill. It requires the Secretary of State for Scotland to publish an annual report to both Houses of Parliament within one year of the Scotland Bill becoming an Act and until a year after the tax and borrowing powers are fully transferred to the Scottish Parliament. The last report is therefore expected to be published in 2020. The Secretary of State will send a copy of his report to Scottish Ministers, who will lay a copy of it before the Scottish Parliament. The proposed new clause also requires Scottish Ministers to lay a report of the same title to the Scottish Parliament on an annual basis and to provide a copy to lay before both Houses of the UK Parliament. This amendment was proposed by the Government during discussions with the Scottish Government. The new provision will ensure that there is a transparent mechanism of reporting to both Parliaments on implementation. Passing the Bill is just one part of the process to ensure that these new powers are delivered and the accountability and responsibility of the Scottish Parliament are increased. The important implementation work that both Governments need to undertake to ensure that the financial measures operate successfully will now begin in earnest. This amendment will ensure that both Parliaments are kept properly informed of progress on implementation by both the Secretary of State for Scotland and the Scottish Government. The Government intend for these reports to be comprehensive and accessible to all. They must cover all aspects of implementing the Scotland Bill financial package, legislative and non-legislative. The proposed new clause sets out the areas that each report must address. They are as follows: an update on all aspects of progress in implementing the powers in the Bill and its Command Paper since the previous report; details of the future steps towards implementation that all parties must take; an assessment of the operation of the powers; an assessment of the operation of powers to devolve taxes to the Scottish Parliament or changes to the powers of the Scottish Ministers to borrow, or any other changes to the finance provisions in the Bill; the effect of transferring tax powers on the Scottish block grant; and any other matters concerning sources of revenue to the Scottish Government. I believe the amendments in this group will help ensure that the Bill delivers the most significant transfer of powers to the Scottish Parliament, and I beg to move that the House agrees to them.