Rights and responsibilities: Calman's tax proposal

THE Scottish Parliament has control over local council tax and non-domestic rates, accounting for around £3.7 billion of the total Scottish tax take. The majority of its funding comes from the block grant, set by the Barnett formula, a method suspected by many in England of unduly favouring Scotland.

Last year, the Calman Commission advised handing Scotland responsibility for some of its own income tax and granting borrowing powers to finance infrastructure projects.

Labour has signalled it will hand Holyrood the new powers. The Tories have yet to commit, despite signing up to Calman.