By Stephen Herbert
The process of parliamentary scrutiny of the recommendations of the Smith Commission and the subsequent Scotland Bill has provided insights into the challenges that implementing the now Scotland Act 2016 present. The Scotland Act 2016 provides for the devolution of a range of new competencies to Holyrood. However, the passage of the Act is significant not only for the powers it confers upon the Scottish Parliament and Government but also the shift in the structure of Scottish devolution that will be a consequence of the Act’s provisions. The 2016 Act will result in a shift from a system of largely separate and clearly demarcated boundaries in terms of the distribution of powers between Holyrood and Westminster to an increasingly shared distribution of powers in a range of policy areas, notably with regard to taxation and social security powers. This will result in a greater degree of inter-governmental working than has been the case to date and will also present challenges to legislatures in examining these relationships. The issues raised, in this regard, by this shift in the structure of devolution are considered here.