Smith Commission: Proposals 'First step in promise' - Ed Miliband

The Scottish Parliament should have the power to set income tax rates and bands, the body on strengthening devolution has concluded.

The Smith Commission also said a share of VAT should be assigned to the parliament, and Air Passenger Duty fully devolved.

The Labour Party leader Ed Miliband said that the report was the "first step in the promise" that Labour made to the Scottish people.