Policy background
On 18 September 2014 the people of Scotland voted to remain part of the United Kingdom. The cross-party Smith Commission was established by the Prime Minister to agree further powers that should be devolved to Scotland. The cross-party talks facilitated an inclusive engagement process across Scotland and agreed further devolution of powers to the Scottish Parliament and the Scottish Ministers, particularly more financial, welfare and taxation powers, strengthening the Scottish Parliament and the Scottish Government within the United Kingdom.
	The Smith Commission Agreement, agreed by all of Scotland’s 5 main political parties, was published in November 2014. In January 2015, the UK Government published draft clauses and a command paper that indicated how the Agreement would be implemented.
	The policy objective of the Scotland Act 2016 was to implement the Smith Commission Agreement. It increases the Scottish Parliament's ability to make autonomous choices that benefit the people of Scotland; and to be accountable for those decisions. The Act devolves a range of powers to the Scottish Parliament and Scottish Government.