Devolved, reserved and excepted matters

In practice, the difference is minor as Westminster is responsible for all the powers on both lists and its consent is both necessary and sufficient to devolve them.

Because Westminster acts with sovereign supremacy, it is still able to pass legislation for all parts of the United Kingdom, including in relation to devolved matters.

[1] The devolution of powers are set out in three main acts legislated by the UK Parliament for each of the devolved governments in Scotland, Wales and Northern Ireland.

Additionally, the Scottish Government has control over Air Passenger Duty (the tax to be paid by air travellers leaving Scotland), Aggregates Levy (the power to tax companies involved in extracting aggregates within Scotland) and has additional borrowing powers which permits the Scottish Government to borrow up to 10% of its budget annually.

[3] The Scottish Government can borrow up to £3.5 billion in additional funding to invest in public services, such as schools, transportation networks and healthcare, amongst other areas.

Additionally, Scotland has been granted substantially more powers on international affairs and foreign engagement.

[11] Scotland has the most extensive tax powers of any of the devolved governments, followed by Wales and Northern Ireland.

Furthermore, Scotland has legislative control over areas such as air passenger duty, value added tax (VAT) and aggregates levy.

The 20 areas of responsibility devolved to the National Assembly for Wales (and within which Welsh ministers exercise executive functions) are: The Government of Wales Act 2006 updated the list of fields, as follows:[20] Schedule 5 to the 2006 Act could be amended to add specific matters to the broad subject fields, thereby extending the legislative competence of the Assembly.

These include: Irish unionists initially opposed home rule, but later accepted it for Northern Ireland, where they formed a majority.

[citation needed] The Assembly was dissolved under the Northern Ireland Act 1974,[34][35] which transferred its law-making power to the Queen in Council once again.

General reservations cover major issues which are always handled centrally by the Parliament in Westminster:[22][23] Additionally, in Wales, all matters concerning the single legal jurisdiction of England and Wales are reserved, including courts, tribunals, judges, civil and criminal legal proceedings, pardons for criminal offences, private international law, and judicial review of administrative action.

An exception in Wales allows the Senedd to create Wales-specific tribunals that are not concerned with reserved matters.