http://www.smith-commission.scot/wp-content/uploads/2014/11/The_Smith_Commission_Report-1.pdfSome key points.
- Parliament 'made permanent' in law
- Franchise extended to 16 and 17 year olds
- Scottish Parliament to have power to amend electoral system in Scotland (under continued supervision by the Boundary Commission and only by 2/3rds majority in Parliament)
- Crown Estate rights transferred to Scotland. This means seabed, minerals, fishing etc
- Onshore oil and gas devolved (but not offshore)
- Devolution of non-pension benefits and ability to amend the implementation of the Universal Credit
- Devolution of income tax, part devolution of VAT, full devolution of Air Passenger Duty, but no devolution of corporation tax.
