Finances of the Monarchy
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
The Government has published draft clauses on further devolution to Scotland, taking forward the Smith Commission Agreement. This note provides a summary.
Draft Scotland Clauses: summary (377 KB , PDF)
This note provides a quick reference guide to the Draft Scotland Clauses 2015, published by the Government in Command Paper 8990, Scotland in the United Kingdom: An enduring settlement, in January 2015. There are separate notes that explore some aspects of the debate in greater detail, including but not restricted to the Draft Clauses.
Tax is covered in Standard Note 7077, Devolution of financial powers to the Scottish Parliament.
Votes for 16 year olds is covered in Standard Note 1747, Voting age.
Transport is covered in Standard Note 3192, Transport: Scotland.
Universal Credit (UC), including Housing Benefit and the housing costs element of UC is covered in Standard Note 7095, Further devolution of powers to Scotland: Universal Credit housing element and payment arrangements.
Disability and carers’ benefits are covered in Standard Note 7107, Further devolution of powers to Scotland: devolved benefits and additional discretionary payments.
You can follow the narrative of devolution proposals since shortly before the Scottish independence referendum, including the Vow and the Smith Commission, in Standard Note 6987, Scotland: Devolution proposals.
Draft Scotland Clauses: summary (377 KB , PDF)
A research briefing on the Finances of the Monarchy, including the Sovereign Grant, Duchies of Lancaster and Cornwall and tax arrangements for members of the Royal Family.
This briefing looks at the UK's fiscal targets and wider policy for managing the public finances.
The creative industries tax reliefs allow companies involved in the production of several artistic outputs to reduce their corporation tax liability. The first one was the film tax relief, and it was introduced in 2007.