Business essentials for Scotland
- 1 step
UK Act of Parliament
2016
United Kingdom
Scotland Act 2016
At a glance
Enforced by
What's here
3 practical guides across 3 topics · 1 journey
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 guidesMentioned in related content
2 guidesWhat 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 1 — Constitutional arrangements
Browse 12 other sections in this Part — procedural / definitional / commencement
Permanence of the Scottish Parliament and Scottish Government
The Sewel convention
Elections
Power to make provision about elections
Timing of elections
Electoral registration: the digital service
Expenditure in connection with elections
Review of electoral boundaries by the Local Government Boundary Commission for Scotland
Functions exercisable within devolved competence: elections
Minor and consequential amendments: elections etc
Super-majority requirement for certain legislation
Scope to modify the Scotland Act 1998
Part 2 — Tax, borrowing and financial information
Browse 9 other sections in this Part — procedural / definitional / commencement
Power of Scottish Parliament to set rates of income tax
Amendments of Income Tax Act 2007
Consequential amendments: income tax
Assignment of VAT
Tax on carriage of passengers by air
Tax on commercial exploitation of aggregate
Devolved taxes: further provision
Borrowing
Provision of information to the Office for Budget Responsibility
Part 3 — Welfare benefits and employment support
Browse 14 other sections in this Part — procedural / definitional / commencement
Disability, industrial injuries and carer's benefits
Benefits for maternity, funeral and heating expenses
Discretionary payments: top-up of reserved benefits
Discretionary housing payments
Discretionary payments and assistance
Welfare foods
Power to create other new benefits
Universal credit: costs of claimants who rent accommodation
Universal credit: persons to whom, and time when, paid
Employment support
Functions exercisable within devolved competence
Social Security Advisory Committee and Industrial Injuries Advisory Council
Information-sharing
Extension of unauthorised disclosure offence
Part 4 — Other legislative competence
Browse 18 other sections in this Part — procedural / definitional / commencement
Crown Estate
Equal opportunities
Public sector duty regarding socio-economic inequalities
Tribunals
Roads
Roads: traffic signs etc
Roads: speed limits
Roads: parking
Roads: consequential provision etc
Policing of railways and railway property
British Transport Police: cross-border public authorities
Onshore petroleum
Onshore petroleum: consequential amendments
Onshore petroleum: existing licences
Consumer advocacy and advice
Functions exercisable within devolved competence: consumer advocacy and advice
Gaming machines on licensed betting premises
Abortion
Part 5 — Other executive competence
Browse 10 other sections in this Part — procedural / definitional / commencement
Gaelic Media Service
Commissioners of Northern Lighthouses
Maritime and Coastguard Agency
Rail: franchising of passenger services
Fuel poverty: support schemes
Energy company obligations
Apportionment of targets
Renewable electricity incentive schemes: consultation
Offshore renewable energy installations
References to Competition and Markets Authority
Part 6 — Miscellaneous
Browse 4 other sections in this Part — procedural / definitional / commencement
Part 7 — General
Browse 6 other sections in this Part — procedural / definitional / commencement
Schedules
Browse 2 other Schedules — structural / supplementary
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- Business in Scotland - gov.scot (opens in a new tab) Detailed Guidance
- Leasing - Crown Estate Scotland (opens in a new tab) Other
- Governance - The Crown Estate (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
- Scottish income tax rates (gov.scot) (opens in a new tab) Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
The Crown Estate
PrimaryManages Crown land and seabed around England, Wales, and Northern Ireland. Grants leases for offshore wind farms, tidal, and wave energy projects. …
Manages Crown land and seabed in Scottish waters. Grants leases for offshore wind farms under ScotWind and INTOG leasing rounds. Separate from …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.