Scotland Bill to be given Royal Assent

The Scotland Bill, which will give more powers to the Scottish Parliament, is expected to receive Royal Assent later.

The new Act will allow MSPs to set income tax rates in Scotland and for Holyrood to borrow more money.

The coalition government at Westminster has said it represents the biggest transfer of fiscal power to Scotland in more than 300 years.

But the Scottish government has said it is a missed opportunity.

As well as bringing in a new Scottish rate of income tax and borrowing powers worth £5bn, the Scotland Act (2012) will hand powers over air guns, drink-driving and speeding limits to Holyrood.

It will also devolve stamp duty land tax and landfill tax, and give the Scottish Parliament a role in appointments in broadcasting and the Crown Estate.

And there will be new procedures for Scottish criminal cases that go to the UK Supreme Court.

The bill will officially become law after receiving Royal Assent, but Holyrood will not be able to use the new powers until 2016.

The SNP administration at Holyrood, which intends to hold a referendum on Scottish independence in the autumn of 2014, backed the Scotland Bill, but said it had been "bypassed by events".