Devolved, reserved and excepted matters
Devolved, reserved and excepted matters
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Devolved, reserved and excepted matters

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Devolved, reserved and excepted matters

In the United Kingdom, devolved matters are the areas of public policy where the Parliament of the United Kingdom has devolved its legislative power to the national legislatures of Scotland, Wales and Northern Ireland, while reserved matters and excepted matters are the areas where the UK Parliament retains exclusive power to legislate.

Devolution in the United Kingdom is regarded as the decentralisation of power from the UK Government, with powers devolved to the Scottish Parliament and Scottish Government, the Northern Ireland Assembly and Northern Ireland Executive and the Welsh Parliament and Welsh Government, in all areas except those which are reserved or excepted. Amongst the four countries of the United Kingdom, Scotland has the most extensive devolved powers controlled by the Scottish Parliament, with the Scottish Government being described as the "most powerful devolved government in the world".

In theory, reserved matters could be devolved at a later date, whereas excepted matters (defined only in relation to Northern Ireland) are not supposed to be considered for further devolution. In practice, the difference is minor as Westminster is responsible for all the powers on both lists and its consent is both necessary and sufficient to devolve them. Because Westminster acts with sovereign supremacy, it is still able to pass legislation for all parts of the United Kingdom, including in relation to devolved matters.

The devolution of powers are set out in three main acts legislated by the UK Parliament for each of the devolved governments in Scotland, Wales and Northern Ireland. The acts also include subsequent amendments, which devolved further powers to the administrations:

As a result of the historical and administrative differences between Scotland, Wales and Northern Ireland, matters which are devolved and which are reserved, varies between each country.

In Northern Ireland, the powers of the Northern Ireland Assembly do not cover reserved matters or excepted matters.

In Scotland, a list of reserved matters is explicitly listed in the Scotland Act 1998 (and amended by the Scotland Acts of 2012 and 2016). Any matter not explicitly listed in the Act is implicitly devolved to the Scottish Parliament. The Scottish Parliament controls around 60% of spending in Scotland. Any form of revenue raised within the Scottish economy will remain in Scotland, whilst the Scottish Government is permitted to retain the first ten percentage points of VAT collected in Scotland (50% of revenue). Additionally, the Scottish Government has control over Air Passenger Duty (the tax to be paid by air travellers leaving Scotland), Aggregates Levy (the power to tax companies involved in extracting aggregates within Scotland) and has additional borrowing powers which permits the Scottish Government to borrow up to 10% of its budget annually. The Scottish Government can borrow up to £3.5 billion in additional funding to invest in public services, such as schools, transportation networks and healthcare, amongst other areas.

In Wales, a list of reserved matters is explicitly listed under the provisions of the Wales Act 2017. Any matter not explicitly listed in the Act is implicitly devolved to the Senedd. Before 2017, a list of matters was explicitly devolved to the then known National Assembly for Wales and any matter not listed in the Act was implicitly reserved to Westminster. In Wales, the Welsh Government became responsible for income tax only in 2019, meaning individuals with their permanent residence located in Wales and, as a result, pay Income Tax in Wales, will now pay Welsh rates of Income Tax which is set by the Welsh Government. Additionally, the Welsh Government has been granted powers over Land Transaction Tax and Landfill Disposals Tax.

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