The UK and Scottish Government provided analysis on key policy areas. Below is the analysis which was submitted.

UK Government analysis

UK Government analysis for the Smith Commission [PDF – 176 pages, 3Mb]

Scottish Government analysis

Theme PDF file size
Aggregates Levy 4 pages, 95kb
Air Passenger Duty 6 pages, 102kb
Borrowing 6 pages, 258kb
Capital Gains Tax 4 pages, 95kb
Corporation Tax 5 pages, 108kb
Energy 21 pages, 320kb
Excise Duty 6 pages, 112kb
Fiscal institutions 6 pages, 287kb
Fiscal Principles and Scale 18 pages, 513kb
Full Devolution of Taxes 11 pages, 399kb
Governance 25 pages, 180kb
Heritage Lottery Fund 3 pages, 207kb
Inheritance Tax 4 pages, 99kb
International 12 pages, 338kb
Justice 28 pages, 384kb
National Insurance 6 pages, 105kb
Oil & Gas 6 pages, 106kb
Regulation 36 pages, 596kb
Rural Affairs, Food and the Environment 29 pages, 385kb
SG More Powers Paper 42 pages, 306kb
Transport 7 pages, 277kb
Wealth taxes 4 pages, 100kb
Welfare and employment 50 pages, 306kb