EXTRA POWERS TO BE HANDED TO THE SCOTTISH PARLIAMENT

INCOME TAX: All rates and bands, worth nearly £11billion, with tax-free ‘personal allowance’ reserved to Westminster.

VAT: Revenue from a 10p share of VAT sales in Scotland to be ‘assigned’ to the Scottish Government, worth around £4.6billion. AIR PASSENGER DUTY: Complete control of the ‘tourism tax’, worth around £230million, with the SNP likely to make flights cheaper by phasing it out and scrapping it.

BORROWING: Unlimited borrowing powers for the Scottish Government, subject to rules agreed with Westminster. UNIVERSAL CREDIT: The power to change the frequency of Universal Credit payments (combining Jobseeker’s Allowance, Housing Benefit, Working Tax Credit, Child Tax Credit, Employment and Support Allowance and Income Support by 2018).

HOUSING BENEFIT: Ability to vary the housing cost elements of Universal Credit, such as formally abolishing the so-called ‘bedroom tax’, following consultation with UK Government. CARERS AND DISABLED PEOPLE: Control of Attendance Allowance, Carer’s Allowance, Disability Living Allowance, Personal Independence Payment, Industrial Injuries Disablement Allowance and Severe Disablement Allowance.

SOCIAL FUND: Control of the Cold Weather Payment, Funeral Payment, Sure Start Maternity Grant and Winter Fuel Payment. NEW BENEFITS: Ability to create new benefits in areas of devolved responsibility, and make discretionary ‘top-up’ payments to reserved benefits.

BENEFITS CAP: £500-a-week UK Government cap on household benefits could be increased to accommodate any additional benefit payments provided by the Scottish Parliament. WORK PROGRAMME: All powers over support for unemployed people, such as training programmes. ELECTIONS: Powers in relation to Scottish Parliament and council elections, but not General or European Elections. Includes control over Holyrood electoral boundaries and number of MSPs. VOTING AGE: Ability to extend the franchise to 1 and 17-year-olds in time for the 201 Holyrood election.

MSPs’ RECALL: Powers over the disqualification of MSPs and the circumstances in which a sitting MSP can be removed. EU: Scottish ministers to be allowed to speak on behalf of the UK in European talks on issues such as fishing and be fully involved in agreeing the UK’s position.

SEABED: Transfer of Crown Estate management, which owns almost all of the seabed around the UK, to the Scottish parliament – including the seabed around the tiny island of Rockall. BBC: A formal consultative role for the Scottish Government and MSPs when reviewing the BBC’s Charter, which sets out the broadcaster’s scope, remit and funding arrangement.

REGULATION: Formal consultative role for the Scottish Government and MSPs in relation to the t elecommunications, postal and energy regulators. GENDER QUOTAS: Ability to introduce gender quotas for public bodies.

SCOTRAIL: Greater flexibility over the ScotRail franchise, allowing public sector operators to run the national railway. ROADS: Full powers to change speed limits and control over road signs.

FRACKING: Licensing of onshore oil and gas extraction, and mineral access rights. PAYDAY LOANS: New powers to ‘prevent the proliferation’ of payday loan shops.

GAMBLING: Ability to crackdown on high-stake ‘fixed-odds betting terminals’ such as roulette machines found in bookmakers.