At a glance: the main changes to devolution

THE key change will see the Scottish Parliament given new controls over setting income tax.

• The UK Treasury would deduct 10p from standard and upper rates of income tax in Scotland, with Holyrood then given the power to raise it back up to the level required in line with need. This would mean a cut in the block grant, now about 30 billion, which Scotland gets from Westminster. The change is aimed at making MSPs more accountable for raising the money they spend.

• New powers over stamp duty and landfill tax will also be handed to Scotland, as well as the ability to create new, unspecified taxes, if this is agreed by Westminster.

• The bill will also see the Scottish Government given extensive new borrowing powers of 2.7bn, more than envisioned in the Calman Report.

• A Scottish cash reserve will also be set up to manage fluctuations around devolved tax receipts.

• Other sections will see Scottish ministers given the power to set national speed limits and drink-driving laws.

• New legislation over the control of airguns will be devolved.