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.