Additional Powers: Better Understanding? Better Scrutiny?

When Lord Smith published his final report in 2014 on what powers should be devolved to the Scottish Parliament, he stated that with 'new responsibilities over taxes, welfare and borrowing the Parliament's oversight of Government will need to be strengthened' and that 'a challenge facing both Parliaments is the relatively weak understanding of the current devolution settlement'. This research asks whether we have seen the improvements in scrutiny and understanding that the Smith Commission hoped would follow the implementation of the new tax and welfare powers of Scotland Act 2016.