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 749 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 110 duties
- Licensing Act 2003 2003 105 duties
- Merchant Shipping Act 1995 1995 97 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 86 duties
Directors and Officers also bound by 224 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 75 duties
- Companies Act 2006 2006 63 duties
- Insolvency Act 1986 1986 46 duties
- CCBSA 2014 2014 22 duties
- CAICEA 2004 2004 18 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 43 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
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 9 other Schedules — structural / supplementary
Reserved matters
Devolution issues
Modifications of enactments
Constituencies, regions and regional members
Scottish Parliamentary Corporate Body
Standing orders – further provision
Enactments etc. protected from modification
Procedure for subordinate legislation
Repeals
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
- 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.
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Regulators
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