Business essentials for Scotland
- 1 step
UK Act of Parliament
1998
United Kingdom
Scotland Act 1998
At a glance
Enforced by
What's here
21 compliance obligations, 1 practical guide · 1 journey
Penalty landscape
2 of 21 obligations carry imprisonment (3 months). 1 carries different penalties and 18 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 3
- Director or Officer 1
Plus 17 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Supporting — topic alignment
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — The Scottish Parliament
Scottish Parliamentary Corporate Body.
Other duties (1) — Crown / regulator
- Scottish Parliamentary Corporate Body must provide property, staff, and services Crown / Minister / Government department
Witnesses and documents: offences.
3 months imprisonment- Fail to comply with a Scottish Parliament witness or document notice Director or Officer
Witnesses and documents: general.
3 months imprisonment- Refuse to take an oath when giving evidence to the Scottish Parliament Any Person
Stages of Bills.
Other duties (1) — Crown / regulator
- Scottish Parliament must follow specific stages when passing new Bills Crown / Minister / Government department
Members’ interests.
Unlimited fine- Fail to declare or register interests as a Member of the Scottish Parliament Any Person
Browse 44 other sections in this Part — procedural / definitional / commencement
The Scottish Parliament.
Ordinary general elections.
Extraordinary general elections.
Calculating time for meeting of the Parliament.
Candidates.
Poll for regional members.
Calculation of regional figures.
Allocation of seats to regional members.
Constituency vacancies.
Regional vacancies.
Electors.
Power of the Scottish Ministers to make provision about elections
Power of the Secretary of State to make provision about the combination of polls
Power to make provision about the use of the UK digital service for absent voting applications
Term of office of members.
Resignation of members.
Disqualification from membership of the Parliament.
Exceptions and relief from disqualification.
Effect of disqualification.
Judicial proceedings as to disqualification.
Presiding Officer.
Clerk of the Parliament.
Standing orders.
Power to call for witnesses and documents.
Power to impose requirements on specific bodies
Witnesses and documents: notice.
Participation of the Scottish Law Officers.
Acts of the Scottish Parliament.
Legislative competence.
Legislative competence: supplementary.
Legislative competence: restriction relating to retained EU law
Scrutiny of Bills for legislative competence and protected subject-matter.
Two-thirds majority for Bills relating to a protected subject-matter
Submission of Bills for Royal Assent.
Scrutiny of Bills by the Supreme Court (protected subject-matter)
Scrutiny of Bills by the Supreme Court (legislative competence).
ECJ references.
Power to intervene in certain cases.
Acts of Union.
Letters Patent and proclamations.
Proceedings by or against the Parliament etc.
Defamatory statements.
Contempt of court.
Corrupt practices.
Part 2A — Permanence of the Scottish Parliament and Scottish Government
Browse 1 other section in this Part — procedural / definitional / commencement
Permanence of the Scottish Parliament and Scottish Government
Part II — The Scottish Administration
Choice of the First Minister.
Other duties (1) — Crown / regulator
- Scottish Parliament must nominate a First Minister within 28 days Crown / Minister / Government department
The Civil Service.
Other duties (1) — Crown / regulator
- Scottish Ministers must fund and manage civil service pensions Crown / Minister / Government department
Browse 18 other sections in this Part — procedural / definitional / commencement
The Scottish Government.
The First Minister.
Ministers.
The Scottish Law Officers.
Junior Scottish Ministers.
Validity of acts of Scottish Ministers etc.
Exercise of functions.
General transfer of functions.
Devolved competence.
Functions exercisable with agreement.
Shared powers.
... Convention rights ....
Power to prevent or require action.
Property and liabilities of the Scottish Ministers.
Transfers to the Scottish Ministers.
Property and liabilities of the Lord Advocate and the First Minister.
Transfers to the Lord Advocate.
Power to transfer functions.
Part III — Financial Provisions
Scottish Consolidated Fund.
Other duties (1) — Crown / regulator
- Scottish Ministers must repay the Treasury for designated fund receipts Crown / Minister / Government department
Accounts of loans to the Scottish Ministers.
Other duties (1) — Crown / regulator
- Secretary of State must account for loans to Scottish Ministers Crown / Minister / Government department
Browse 10 other sections in this Part — procedural / definitional / commencement
Assignment of VAT
Payments out of the Fund.
Destination of fines, forfeitures and fixed penalties
Borrowing by the Scottish Ministers etc.
Lending by the Secretary of State.
Lending for capital expenditure
Borrowing by statutory bodies.
The Auditor General for Scotland.
Financial control, accounts and audit.
Existing debt.
Part 4A — Taxation
Report by the Comptroller and Auditor General
Other duties (1) — Crown / regulator
- Comptroller and Auditor General must report on Scottish income tax collection Statutory regulator
Tax on commercial exploitation of aggregate
- Pay tax on the commercial exploitation of aggregate in Scotland Any Person
Browse 15 other sections in this Part — procedural / definitional / commencement
Overview of Part 4A
Power to add new devolved taxes
Power to set Scottish rates for Scottish taxpayers
Scottish taxpayers
Scottish taxpayers: Welsh parliamentarians
Close connection with Scotland or another part of the UK
Days spent in Scotland or another part of the UK
Supplemental powers to modify enactments
Reimbursement of expenses
Tax on transactions involving interests in land
Certain transactions not taxable
Tax on disposals to landfill
Tax on carriage of passengers by air
Tax on Wild Fisheries
Tax in connection with building control approval etc
Part IV — The tax-varying power
Browse 8 other sections in this Part — procedural / definitional / commencement
Power to fix basic rate for Scottish taxpayers.
Supplemental provision with respect to resolutions.
Scottish taxpayers.
Changes to income tax structure.
Accounting for additional Scottish tax.
Effect of tax reduction for Scottish taxpayers.
Supplemental powers to modify enactments.
Reimbursement of expenses.
Part V — Miscellaneous and general
Remuneration of members of the Parliament and Government.
Other duties (1) — Crown / regulator
- Scottish Parliament must provide salaries and pensions for its members Statutory regulator
Limits on salaries of members of the Parliament.
Other duties (1) — Crown / regulator
- Scottish Parliament must reduce salaries for members with dual mandates Crown / Minister / Government department
Remuneration: supplementary.
Other duties (1) — Crown / regulator
- Scottish Parliament must publish annual remuneration data Crown / Minister / Government department
Oaths.
Other duties (1) — Crown / regulator
- Members of the Scottish Parliament and Government must take Oaths Crown / Minister / Government department
BBC Trust member for Scotland
Other duties (1) — Crown / regulator
- UK Ministers must obtain Scottish consent for BBC Scotland appointments Crown / Minister / Government department
Maladministration.
Other duties (1) — Crown / regulator
- Scottish Parliament must investigate complaints against the Scottish Government Crown / Minister / Government department
Appointment and removal of judges.
Other duties (1) — Crown / regulator
- First Minister must follow legal procedures for appointing and removing judges Crown / Minister / Government department
Provision of information to the Treasury.
Other duties (1) — Crown / regulator
- Scottish Ministers must provide information to the Treasury on request Crown / Minister / Government department
Human rights.
Amended 4 timesPowers of courts or tribunals to vary retrospective decisions.
Amended 6 timesThe Judicial Committee.
Amended 1 timePower to make provision consequential on legislation of, or scrutinised by, the Parliament.
Amended 3 timesPower to adapt functions.
Amended 3 timesOther duties (1) — Crown / regulator
- Crown must consult Scottish Ministers before modifying certain functions Crown / Minister / Government department
Agreed redistribution of functions exercisable by the Scottish Ministers etc.
Amended 1 timeScottish taxpayers for social security purposes.
Amended 7 timesRegulation of Tweed and Esk fisheries.
Amended 7 timesBrowse 19 other sections in this Part — procedural / definitional / commencement
Exemption from jury service.
Scottish representation at Westminster.
The Advocate General for Scotland.
Cross-border public authorities: initial status.
Power to adapt etc. cross-border public authorities.
Power to transfer property of cross-border public authorities.
The Crown Estate
Renewable electricity incentive schemes: consultation
Queen’s Printer for Scotland.
Agency arrangements.
Private legislation.
Provision of information to the Office for Budget Responsibility
Assistance for registered political parties in the Parliament.
Devolution issues.
Rights and liabilities of the Crown in different capacities.
Interpretation of Acts of the Scottish Parliament etc.
Power to make provision consequential on this Act.
Legislative power to remedy ultra vires acts.
Agreed redistribution of property and liabilities.
Part VI — Supplementary
Subordinate legislation: general.
Amended 2 timesSubordinate legislation: scope of powers.
Amended 7 timesSubordinate legislation: particular provisions.
Amended 2 timesMinisters of the Crown.
Amended 23 timesSubordinate instruments.
Amended 14 timesConsolidated Fund etc.
Amended 10 timesAccounts and audit.
Amended 3 timesRequirements to lay reports etc. before Parliament.
Amended 2 timesStamp duty.
Other duties (1) — Crown / regulator
- Scottish Ministers and officials are exempt from stamp duty Crown / Minister / Government department
Interpretation.
Amended 7 timesIndex of defined expressions.
Amended 4 timesBrowse 10 other sections in this Part — procedural / definitional / commencement
Subordinate legislation: procedure.
Transfer of property: supplementary.
Crown land.
Modification of sections 94 and 117 to 122.
Amendments and repeals.
Expenses.
Transitional provisions etc.
Commencement.
Extent.
Short title.
Schedules
Browse 206 other Schedules — structural / supplementary
Reserved matters
Devolution issues
Modifications of enactments
Constituencies, regions and regional members
(1) There are to be 73 constituencies for the purposes...
(1) Boundaries Scotland may if it thinks fit cause a...
Section 210(4) and (5) of the Local Government (Scotland) Act...
These are the constituency rules. Rule 1 (1) So far...
These are the regional rules. Rule 1 A constituency must...
(1) This paragraph applies for the purposes of the regional...
(1) There are to be eight regions for the purposes...
(1) Boundaries Scotland must keep under review the boundaries of...
(1) This paragraph applies if Boundaries Scotland submit a report...
Schedule 1 para.5
(1) The draft of an Order in Council laid before...
(1) If Boundaries Scotland intend to consider making a report...
(1) This paragraph applies if Boundaries Scotland provisionally determine to...
(1) Boundaries Scotland may if it thinks fit cause a...
Scottish Parliamentary Corporate Body
A person appointed under section 21(2)(b) shall hold office until...
(1) The corporation may hold property. (2) Subordinate legislation may...
(1) The corporation shall appoint Assistant Clerks and may appoint...
(1) Subject to sub-paragraph (4), the corporation may do anything...
The corporation may delegate any of its functions to the...
(1) The validity of any act of the corporation shall...
(1) Her Majesty may by Order in Council provide for...
Standing orders – further provision
(1) The standing orders shall include provision for preserving order...
The standing orders may include provision for withdrawing from a...
(1) The standing orders shall include provision requiring the proceedings...
The standing orders shall include provision for reporting the proceedings...
The standing orders shall include provision for ensuring that the...
(1) Standing orders which provide for the appointment of committees...
The standing orders shall include provision for ensuring that a...
Enactments etc. protected from modification
(1) An Act of the Scottish Parliament cannot modify, or...
Part I of this Schedule does not prevent an Act...
(1) Part I of this Schedule does not prevent an...
(1) This paragraph applies to a function which (apart from...
(1) Paragraph 12 does not apply to any function conferred...
If any pre-commencement enactment or prerogative instrument is modified by...
(1) An Act of the Scottish Parliament cannot modify, or...
(1) Paragraph 2 does not apply to modifications which—
(1) An Act of the Scottish Parliament cannot modify, or...
(1) Paragraph 4 does not apply to prevent an Act...
An Act of the Scottish Parliament cannot modify, or confer...
An Act of the Scottish Parliament cannot modify, or confer...
(1) Part I of this Schedule does not prevent an...
Part I of this Schedule does not prevent the operation...
(1) Part I of this Schedule does not prevent an...
Treason (including constructive treason), treason felony and misprision of treason...
(1) This Schedule does not reserve the conferral of a...
(1) Paragraph 1 does not reserve a referendum on the...
The registration and funding of political parties is a reserved...
(1) International relations, including relations with territories outside the United...
(1) The Civil Service of the State is a reserved...
(1) The following are reserved matters— (a) the defence of...
Distortive or harmful subsidies
E2. Rail transport
E5. Other matters
F1. Social security schemes
In this Schedule “devolution issue” means— (a) a question whether...
Any court consisting of three or more judges of the...
Any court consisting of two or more judges of the...
An appeal against a determination of a devolution issue by...
An appeal against a determination of a devolution issue by—...
In criminal proceedings, an application to the High Court for...
In criminal proceedings, an application to the Supreme Court for...
This Part of this Schedule applies in relation to devolution...
(1) Proceedings for the determination of a devolution issue may...
A court or tribunal shall order notice of any devolution...
A person to whom notice is given in pursuance of...
A magistrates’ court may refer any devolution issue which arises...
(1) A court may refer any devolution issue which arises...
A devolution issue shall not be taken to arise in...
A tribunal from which there is no appeal shall refer...
A court, other than the Supreme Court or the Court...
The Court of Appeal may refer any devolution issue which...
An appeal against a determination of a devolution issue by...
This Part of this Schedule applies in relation to devolution...
(1) Proceedings for the determination of a devolution issue may...
A court or tribunal shall order notice of any devolution...
A person to whom notice is given in pursuance of...
A court, other than the Supreme Court or the Court...
A tribunal from which there is no appeal shall refer...
This Part of this Schedule applies in relation to devolution...
The Court of Appeal in Northern Ireland may refer any...
An appeal against a determination of a devolution issue by...
Any devolution issue which arises in judicial proceedings in the...
The Lord Advocate, the Advocate General, the Attorney General or...
The Lord Advocate, the Attorney General, the Advocate General or...
(1) This paragraph applies where a reference is made under...
(1) A court or tribunal before which any proceedings take...
Any power to make provision for regulating the procedure before...
Any duty or power conferred by this Schedule to refer...
(1) Proceedings for the determination of a devolution issue may...
Intimation of any devolution issue which arises in any proceedings...
A person to whom intimation is given in pursuance of...
A court, other than the Supreme Court or any court...
A tribunal from which there is no appeal shall refer...
A court, other than any court consisting of two or...
Procedure for subordinate legislation
(1) Subordinate legislation (or a statutory instrument containing it) under...
The types of procedure referred to in this Schedule are—...
(1) This paragraph applies if— (a) the instrument containing the...
If legislation under section 90B amends a scheme under that...
If legislation under section 129(1) makes provision as mentioned in...
(1) An instrument containing an Order in Council or order...
(1) This paragraph applies where a draft of an instrument...
In section 2 of the Public Revenue (Scotland) Act 1833...
In section 10 of the Defamation Act 1952 (limitation on...
In section 10(2) of the Defamation Act (Northern Ireland) 1955...
In section 1(1) of the Registration of Births, Deaths and...
In Part II of Schedule 2 to the Pensions (Increase)...
In section 1(6) of the Superannuation Act 1972 (superannuation as...
(1) The Interpretation Act 1978 is amended as follows.
In section 135(1) of the Education (Scotland) Act 1980 (interpretation),...
(1) Section 46 of the Civil Jurisdiction and Judgments Act...
(1) The Crown Suits (Scotland) Act 1857 is amended as...
Sections 6 and 7 of the National Audit Act 1983...
In section 1 of the Tourism (Overseas Promotion) (Scotland) Act...
(1) The Insolvency Act 1986 is amended as follows.
In section 26(1) of the Public Order Act 1986 (savings...
(1) The Copyright, Designs and Patents Act 1988 is amended...
(1) Section 12 of the Official Secrets Act 1989 (meaning...
(1) The Prisons (Scotland) Act 1989 is amended as follows....
In section 1 of the Scottish Land Court Act 1993...
(1) The Sheriff Courts and Legal Officers (Scotland) Act 1927...
In section 41 of the Value Added Tax Act 1994...
In section 12(1) of the Requirements of Writing (Scotland) Act...
(1) The Criminal Procedure (Scotland) Act 1995 is amended as...
(1) The Defamation Act 1996 is amended as follows.
In section 6 of the Damages Act 1996 (guarantees for...
In the Administration of Justice (Scotland) Act 1933, in sections...
In section 1 of the Private Legislation Procedure (Scotland) Act...
In section 1 of the United Nations Act 1946 (measures...
(1) The Crown Proceedings Act 1947 is amended as follows....
In section 1(1) of the Public Registers and Records (Scotland)...
In section 2 of the Lands Tribunal Act 1949 (members...
Repeals
A1. Fiscal, economic and monetary policy
A2. The currency
A3. Financial services
A4. Financial markets
A5. Money laundering
B5. Entertainment
B6. Immigration and nationality
B7.Scientific procedures on live animals
B8. National security, interception of communications, official secrets and terrorism
B9. Betting, gaming and lotteries
B10. Emergency powers
B11. Extradition
B12. Lieutenancies
B13. Access to information
B1. Misuse of drugs
B2. Data protection
B3. Elections
B4. Firearms
C1. Business associations
C2. Insolvency
C3. Competition
C4. Intellectual property
C5. Import and export control
C6. Sea fishing
C7. Consumer protection
C8. Product standards, safety and liability
C9. Weights and measures
C10. Telecommunications and wireless telegraphy
C11 Posts
C12. United Kingdom Research and Innovation and Research Councils
C13. Designation of assisted areas
C14. Industrial Development Advisory Board
C15. Protection of trading and economic interests
D1. Electricity
D2. Oil and gas
D3. Coal
D4. Nuclear energy
D5. Energy conservation
E1. Road transport
E3. Marine transport
E4. Air transport
F2. Child support
F3. Occupational and personal pensions
F4. War pensions
G1. Architects
G2. Health professions
G3. Auditors
H1. Employment and industrial relations
H2. Health and safety
H3. Job search and support
J1. Abortion
J2. Xenotransplantation
J3. Embryology, surrogacy and genetics
J4. Medicines, medical supplies and poisons
J5. Welfare foods
K1. Broadcasting
K2. Public lending right
K3. Government Indemnity Scheme
K4. Property accepted in satisfaction of tax
L1. Judicial remuneration
L2. Equal opportunities
L3. Control of weapons
L4. Ordnance survey
L5. Time
L6. Outer space
L7. Antarctica
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
Browse 7 other sections
(1) This Schedule does not reserve the transfer to a...
Exceptions
Grants so far as relating to railway services; but this...
Interpretation
“railway” has the meaning given by section 67(1) of the...
Transport of radioactive material. Technical specifications for public passenger transport...
Schemes supported from central or local funds which provide assistance...
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Business in Scotland - gov.scot (opens in a new tab) Detailed Guidance
- Devolved and reserved powers (opens in a new tab) Other
- Scotland Act 2016: industrial injuries benefits and severe disablement allowance (opens in a new tab) Other
- Devolution settlement: Scotland (opens in a new tab) Detailed Guidance
- Business licences in Scotland (mygov.scot) (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
Revenue Scotland
PrimaryScottish tax authority responsible for the administration and collection of devolved taxes: Land and Buildings Transaction Tax (LBTT), Scottish Landfill Tax (SLfT), …
Queen's/King's Printer for Scotland
Official publisher of Scottish legislation including Acts of the Scottish Parliament and Scottish Statutory Instruments. Publishes via legislation.gov.uk.
Explore more
Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.