The Scotland Act has received Royal Assent and now becomes law, offering wider devolved powers and paving the way for the Scottish government to set income tax rates and thresholds
The Scotland Act 2016 also gives the Scottish government control over a significant part of the welfare system and a wide range of other measures, including air passenger duty, abortion law and benefits.
David Mundell, the secretary of state for Scotland said: ‘This is a hugely significant moment in the political life of our country. The Scottish Parliament has now come of age.
‘It will have power over and responsibility for income tax rates and thresholds. Its spending decisions will become more transparent and taxpayers in Scotland will be able to hold it to account for them.
‘Ministers will be able to design a welfare system they believe best fits the needs of people in Scotland and will be able to put in place the measures needed to pay for it.’
The Scottish parliament has been dissolved this week, ahead of elections on 5 May.