Scotland Bill: The main sticking points of the bill

Income Tax: The SNP is concerned measures in the bill that bring £4.5 billion in revenues could damage Scotland in the long run as the block grant is cut, but the opposition say this is “without foundation”.

Corporation Tax: The levy on profits made by big firms could be cut to encourage companies to invest in Scotland, according to the SNP which says this should be added to the legislation. But opposition parties say it would make Scotland a “tax haven”

Full Fiscal Autonomy: The bill would give Scotland control of 31 per cent – £9bn – of tax revenues, up from 13.8 per cent. But the SNP insists full fiscal powers should be devolved, to the ire of the opposition, who say this was never considered.

Gun Control: The bill would give Scotland control of most air weapons, but the SNP want this extended to all firearms.

The Welfare System: Nationalists say the bill must include “enabling” provisions which would begin the process of devolving welfare and benefits, not supported by the opposition.

Broadcasting: The report calls for Holyrood to regulate the BBC, but opposition parties say this should be pursued through different legislation.