Following the referendum on Scottish independence on 18 September 2014, a process is underway to transfer further powers to the Scottish Parliament in areas such as taxation, welfare and elections to the Scottish Parliament.
On 19 September 2014, Lord Smith of Kelvin was asked by the Prime Minister to oversee the process of engagement on further devolution for Scotland. Lord Smith published his recommendations for devolving more powers to the Scottish Parliament on 27 November 2014. More information is available on the Smith Commission website.
On 22 January 2015, the UK Government published its proposals in the form of draft clauses for a bill to transfer additional powers. A research briefing (SB 15-16) by the Scottish Parliament Information Centre provides background information on the draft clauses and discusses some of the issues arising from them.
The UK Government introduced the Scotland Bill in the UK Parliament on 28 May 2015. The Devolution (Further Powers) Committee produced a short guide (2.04MB pdf) to devolved and reserved powers and to the proposals for further powers in the Scotland Bill 2015-16.
On 23 March 2016, the Scotland Act 2016 received Royal Assent and became law.
Details of the key powers of the Scottish Parliament since 1999 are set out in a table (115KB pdf). This includes a note of powers transferred through the Scotland Act 2016.