Adjusting Scotland's Block Grant for New Tax and Welfare Powers: Assessing the Options

David Bell, David Eiser, David Phillips

Research output: Book/ReportCommissioned report


The Scotland Bill, currently making its way through the Houses of Parliament, will transfer a range of tax and spending powers from Westminster to the Scottish Parliament. At the same time, an adjustment will have to be made to Scotland’s block grant funding from Westminster. Alongside things like changes to borrowing powers and fiscal institutions, these block grant adjustments (BGAs) form a key part of the new “fiscal framework” Scotland will require when these powers are transferred. This paper identifies some of the key issues related to these BGAs and the Smith Commission's principles for the fiscal framework.
Original languageEnglish
Place of PublicationLondon
Commissioning bodyNuffield Foundation
Number of pages50
Publication statusPublished - 22 Nov 2015


  • block grant
  • Scotland
  • tax policy
  • welfare powers
  • fiscal framework
  • Smith Commission
  • black grant adjustments

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