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Academic says tax power 'designed not to be used'

A MINISTER who pushed through devolution for Scotland said its tax-varying powers were designed not to be used, it was claimed yesterday.

The allegation came from an academic, Alan Trench of University College London, while he was being grilled by the Scottish affairs committee in the Commons yesterday.

Mr Trench, a critic of the Scotland Bill increasing devolution powers, refused to name the minister, but said he had been told the 3p variable rate, which has never been used, was created for political reasons and "deliberately designed not to be used".

Last night Brian Wilson, a Scotland Office minister, denied the accusation. He added: "The idea was to deal with the problem about people moaning about Scotland not getting enough money and it was designed to be used. They haven't used it, but that's because they prefer to moan."


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