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The Bill does not prevent public bodies from complying with formal UK sanctions, embargoes, and restrictions and the Bill allows for such exceptions to be applied and disapplied by regulation.
Figure 4 (below) updates this by showing the change in the local government revenue budget compared to the best comparable figure for the Scottish Government's revenue budget (Scottish Government departmental resource limit as set out in annual Budget documents).
Figure 10 shows how households at different income levels are affected by the Scottish income tax policy, as compared with the rUK income tax policy in 2021-22.
Within this framework, UK nations upheld a system of divergence and harmonisation that safeguarded free movement of goods, with narrow exceptions (such as checks on live animals between Great Britain and Northern Ireland).
“Further limited exceptions” are set out in the schedule and include canteens in hospitals, prisons and military bases along with services providing food and drink to homeless people.
While there was broad support for the removal of the 12+ presumption at Stage 1, some evidence to the Committee raised concerns about the exception in the Bill which provides that a child's views do not have to be sought if "the child is not capable of forming a view" ('the capacity exception.')
The current employment rate, of 75.6%, is the highest since comparable records began in 1992. While for the UK it is the the joint-highest since comparable estimates began in 1971.