The Scottish Parliament is the unicameral legislature of Scotland. Located in the Holyrood area of the capital city, Edinburgh, it is frequently referred to by the metonym Holyrood. The Parliament is a democratically elected body comprising 129 members known as Members of the Scottish Parliament (MSPs), elected for five-year terms under the regionalised form of additional member system (MMP): 73 MSPs represent individual geographical constituencies elected by the plurality (first-past-the-post) system, while a further 56 are returned as list members from eight additional member regions. Each region elects seven party-list MSPs. Each region elects 15 to 17 MSPs in total. The most recent general election to the Parliament was held on 6 May 2021, with the Scottish National Party winning a plurality.
The politics of Scotland operate within the constitution of the United Kingdom, of which Scotland is a country. Scotland is a democracy, being represented in both the Scottish Parliament and the Parliament of the United Kingdom since the Scotland Act 1998. Most executive power is exercised by the Scottish Government, led by the first minister of Scotland, the head of government in a multi-party system. The judiciary of Scotland, dealing with Scots law, is independent of the legislature and the Scottish Government, and is headed by the Lord Advocate who is the principal legal adviser to the Scottish Government. Scots law is primarily determined by the Scottish Parliament. The Scottish Government shares limited executive powers, notably over reserved matters, with the Scotland Office, a British government department led by the Secretary of State for Scotland.
The first minister of Scotland (Scottish Gaelic: prìomh mhinistear na h-Alba,, formally known as the First Minister and Keeper of the Scottish Seal, is the head of government of Scotland and the leader of the Scottish Government, the executive branch of the devolved government of Scotland. The first minister also serves as the keeper of the Great Seal of Scotland whilst in office.
The Welsh Government is the executive arm of the devolved government of Wales. The government consists of cabinet secretaries and ministers. It is led by the first minister, usually the leader of the largest party in the Senedd, who selects ministers with the approval of the Senedd. The government is responsible for tabling policy in devolved areas for consideration by the Senedd and implementing policy that has been approved by it.
His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the Tudor Crown enclosed within a circle.
Johann MacDougall Lamont is a Scottish Labour Co-operative politician who served as Leader of the Scottish Labour Party from 2011 to 2014. She was previously a junior Scottish Executive minister from 2004 to 2007 and Deputy Leader of the Scottish Labour Party from 2008 until her election to the leadership in 2011. In addition to her ministerial and leadership roles, she has been a campaigner on equality issues and violence against women throughout her political career.
Dame Jacqueline Marie Baillie is a Scottish politician who has served as Deputy Leader of the Scottish Labour Party since 2020. She has been Member of the Scottish Parliament (MSP) for the Dumbarton constituency since 1999. She also served as acting Leader of the Scottish Labour Party in 2017 and again in 2021.
The Scottish Liberal Democrats is a liberal, federalist political party in Scotland, part of UK Liberal Democrats. The party holds 4 of the 129 seats in the Scottish Parliament and 6 of the 57 Scottish seats in the House of Commons.
Several political parties have advocated a local income tax in Scotland as an alternative to the Council Tax, as part of funding for local authorities. Various proposals were promoted during the 2007 general election campaign.
Full fiscal autonomy (FFA) – also known as devolution max, devo-max, or fiscal federalism – is a particular form of far-reaching devolution proposed for Scotland and for Wales. The term has come to describe a constitutional arrangement in which instead of receiving a block grant from His Majesty's Treasury as at present, the Scottish Parliament or the Senedd would receive all taxation levied in Scotland or Wales; it would be responsible for most spending in Scotland or Wales but make payments to the UK government to cover Scotland or Wales's share of the cost of providing certain UK-wide services, largely defence and foreign relations. Scottish/Welsh fiscal autonomy – stopping short of full political independence – is usually promoted by advocates of a federal United Kingdom.
The Commission on Scottish Devolution, also referred to as the Calman Commission or the Scottish Parliament Commission or Review, was established by an opposition Labour Party motion passed by the Scottish Parliament on 6 December 2007, with the support of the Conservatives and Liberal Democrats. The governing Scottish National Party opposed the creation of the commission.
A referendum on Scottish independence from the United Kingdom was held in Scotland on 18 September 2014. The referendum question was "Should Scotland be an independent country?", which voters answered with "Yes" or "No". The "No" side won with 2,001,926 (55.3%) voting against independence and 1,617,989 (44.7%) voting in favour. The turnout of 84.6% was the highest recorded for an election or referendum in the United Kingdom since the January 1910 general election, which was held before the introduction of universal suffrage.
The Office for Budget Responsibility (OBR) is a non-departmental public body funded by the UK Treasury that provides independent economic forecasts and independent analysis of the public finances.
The Scotland Act 2012 is an Act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998, with the aim of devolving further powers to Scotland in accordance with the recommendations of the Calman Commission. It received royal assent in 2012.
The 2016 Scottish parliament election was held on Thursday, 5 May 2016 to elect 129 members to the Scottish Parliament. It was the fifth election held since the devolved parliament was established in 1999. It was the first parliamentary election in Scotland in which 16 and 17 year olds were eligible to vote, under the provisions of the Scottish Elections Act. It was also the first time the three largest parties were led by women.
The Smith Commission was announced by Prime Minister David Cameron on 19 September 2014 in the wake of the 'No' vote in the 2014 Scottish independence referendum. The establishment of the commission was part of the process of fulfilling The Vow made by the leaders of the three main unionist parties during the last days of the referendum campaign. The Vow promised the devolution of more powers from the Parliament of the United Kingdom to the Scottish Parliament in the event of a No vote.
The 2014 Scottish Labour Party leadership election was an internal party election to choose a new leader and deputy leader of the Scottish Labour Party, following the resignations of Johann Lamont as leader and Anas Sarwar as deputy. Lamont announced her decision in an interview with the Daily Record on 24 October, saying that she was stepping down effective immediately because the UK Labour Party treated the Scottish party as a "branch office of London". Lamont, who had won the 2011 leadership contest, thus becoming the first Scottish leader to have authority over Labour's Scottish MPs in the House of Commons as well as in the Scottish Parliament, was the second leader of a Scottish political party to resign in the wake of the 2014 independence referendum. Before her resignation, Alex Salmond announced his intention to relinquish the role of Scottish National Party (SNP) leader and First Minister. Sarwar announced his own resignation on 30 October, saying he felt it was right for the party to elect a new leadership team.
The Scotland Act 2016 is an act of the Parliament of the United Kingdom. It sets out amendments to the Scotland Act 1998 and devolves further powers to Scotland. The legislation is based on recommendations given by the report of the Smith Commission, which was established on 19 September 2014 in the wake of the Scottish independence referendum.
Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in the form of taxes under the control of the Scottish parliament and 67.6% of all taxation collected in Scotland is reserved to the UK Parliament.
The Welsh Revenue Authority is a non-ministerial department of the Welsh Government responsible for the administration and collection of devolved taxes in Wales.
