Bye for nowpublished at 18:01 Greenwich Mean Time 27 November 2014
Rachael Connors
BBC Scotland News
That's all from the Scotland Live team today. Join us again tomorrow from 08:00 for the latest news and sport as it happens around the country.
The Smith Commission recommends the full control over income tax rates and bands be devolved to Holyrood
The commission, set up after the "No" vote in the independence referendum, reached an agreement at its final meeting
It says a share of VAT should be assigned to the Scottish Parliament, and that Air Passenger Duty should be fully devolved
It also recommends Holyrood be given powers to allow 16 and 17-year-olds to vote in Scottish elections
Graham Fraser, Louise Sayers, Paul McLaren and Rachael Connors
Rachael Connors
BBC Scotland News
That's all from the Scotland Live team today. Join us again tomorrow from 08:00 for the latest news and sport as it happens around the country.
David Porter
Westminster correspondent
The BBC's Westminster correspondent David Porter told BBC Radio Scotland's Newsdrive programme not all MPs are pleased with Lord Smith's proposals.
He said, overall, most MPs feel that following the Scottish independence referendum it is right for further devolution.
But many Conservative MPs have highlighted there are regions of England that would like devolution and raised the West Lothian question.
Brian Taylor
Political editor, Scotland
The work of the Smith Commission is over, but the debate over new powers continues.
Read BBC Scotland political editor Brian Taylor's blog here.
The first minister paid tribute to Lord Smith and welcomed the findings on new powers for the Scottish parliament.
But Nicola Sturgeon went on to voice concerns that the powers do not equate to home rule but continued Westminster rule and said: "I think the package is disappointing."
Iain, Crieff (in response to David Munro): The "Better Together" alliance set forth a manifesto to be delivered in the event of a "No" vote. They explicitly sought a mandate for the "Vow" two days before polling. They did that. They got their mandate. They haven't delivered.
Alyson, Aberdeenshire: The Smith Commission recommendations are a giant step towards independence.
Joe: The only powers the SNP will be happy with is independence, their stance will always be that the Smith report doesn't go far enough - all very predictable.
Barney, Paisley: I and many others didn't vote No to get more powers. Not what the referendum was for or about and the Smith Commission is symptomatic of the utter disregard of the political elite for the expressed wishes of the majority. Shameful.
Scottish Labour has called on the SNP to "keep their promise to the people of Scotland".
The party's infrastructure spokesman James Kelly MSP said: "The Scottish Parliament will be more powerful than almost any other devolved administration in the world, with responsibility for raising over 60% of the money it will spend.
"We must realise, however, that the Scottish Parliament has powers to tackle poverty and grow our economy now. We could ban rip-off rent rises and extend the living wage to more workers on low pay. It is disappointing that the Programme for Government has not delivered on this.
"The promise of more powers has been delivered. It has been exceeded. It is now time for the SNP to deliver on their promise to pursue social justice for Scotland."
The Labour leader, Ed Miliband, has said plans announced to grant new powers to the Scottish parliament represent the fulfilment of the promise made to the Scottish people.
Mr Miliband said: "We think it's right to give more powers to the Scottish parliament. We said that during the referendum campaign. We vowed to the people of Scotland that we would do that - including on income tax.
"I think the task now is to change the way we are governed more generally. Not just in Scotland but in England and Wales as well, but I think it's the right thing to do.
"We've listened to people, we've listened to the people of Scotland just like we're listening to the people of England and Wales about them wanting more power over their own lives."
Lord Smith says the deal on further powers for the Scottish Parliament is "a good deal", especially as all five main parties in Scotland agreed to it.
The chair of the Smith Commission, tasked with delivering further devolved powers to Holyrood, told BBC Scotland's political editor Brian Taylor that the agreement was historic and said: "I think it's a good deal and the important thing is, everybody signed."
The Campaign for Scottish Home Rule, external told BBC Radio Scotland's Newsdrive programme the Smith Commission's proposals are a "good start in the right direction" but fall short of home rule.
Steering group chairman Ben Thomson said: "It must have been like herding cats to get five different political powers to agree on this compromise of giving up some more powers. But that's exactly what it is; it is a compromise of offering some more powers.
"It is not home rule where Scotland gets the necessary levers for tax and welfare, to handle things which Scotland is responsible for, like the alleviation of poverty or getting people back in to jobs."
Mr Thomson said the plans fall short in two areas in welfare and tax . He said: "Westminster is responsible for about £14.4bn worth of pensions in Scotland, this has transferred about £2.5bn to Scotland.
"In terms of taxes, it's about 38% of what Scotland spent is now in Scotland's hands to raise in tax."
David Munro: No one has was given a mandate to propose new powers to appease the YeSNP mob. The ballot paper asked a very simple question, which was answered clearly by the moderate majority who voted NO! This will only further fragment our society and create more divisions that have been created by the SNP! Division - Salmond's legacy!
Tim, Largs: No power to stop benefit sanctions, one of the biggest causes of rise in food banks. Overall Smith falls well short of Brown's referendum vow and has yet to get through Westminster Parliament.
Catherine: Feel sad about all this. I didn't vote No to get more powers or have income tax increased. Feel that Scotland is drifting away from the rest of the UK and the sad thing is I feel that those who live south of the border don't really care anymore. Tragic.
Alan, Cupar: Darling and Brown promised 'home rule' and 'as close to federalism as you can get'...the Smith Commission has fallen a long way short of that...and the UK parliament still has to vote on the proposals!
The leaders of Scotland's three islands councils have welcome plans to transfer the Crown Estate's current responsibility for the foreshore and seabed to the Scottish parliament.
Orkney Islands Council convener Steven Heddle said: "Devolution of the Crown Estate's assets will give us the ability to ensure development in our waters is sustainable and delivers the maximum benefits for our communities."
Angus Campbell, leader of Comhairle nan Eilean Siar, said: "The Comhairle has long made the case that Crown Estate revenues should be retained in Scotland and that local communities should be the beneficiaries of income derived from seabed and foreshore developments."
Gary Robinson, leader of Shetland Islands Council, backed the transfer of Air Passenger Duty and added: "Further control by the Scottish Parliament over home energy efficiency schemes will reduce the scale of fuel poverty in our islands."
Iain Gray MSP, who represented the Scottish Labour party on the Smith Commision, told BBC Radio Scotland's Newsdrive programme: "This is the vow delivered, it's the promise kept and in many ways it goes much further than that."
He said, "It is a transformational package of powers over tax and welfare and really I think any government, any politician seeing these powers coming to them should be excited about the possibilities, to give them the powers to do what we're all in politics to do - to make Scotland prosper, help the vulnerable in society."
Mr Gray criticised the SNP's response to the report and said: "The people of Scotland want the government to tell them what they can do, rather than constantly telling us what they can't do."
President of the Law Society, Alistair Morris, said the proposals offered by the Smith Commission offer Scotland "a radically enhanced constitutional settlement" with "major new powers" over the money which is raised directly by the Scottish Government.
"We are particularly pleased to see that reserved tribunals, such as employment tribunals, are to be devolved. This will undoubtedly benefit those seeking recourse through the administrative justice system."
The Law Society also said it welcomes proposals for Scottish ministers to be fully involved in agreeing the UK position in EU negotiations relating to devolved policy matters.
The Child Poverty Action Group in Scotland, external responded to the Commission's report by saying new powers must be used to prevent child poverty.
The Director of CPAG in Scotland, John Dickie, said: "Powers over disability benefits and the ability to create and top up wider benefits create real opportunities to ensure financial support for families keeps pace with the actual cost of living.
"Nevertheless key levers for tackling poverty, including the national minimum wage, child benefit and wider economic and fiscal powers, remain at Westminster."
Mr Dickie welcomed specific recommendations that the Scottish government will be given administrative powers over Universal Credit payment options and the power to vary the housing costs element of the new UK benefit.
WWF Scotland is calling on ministers to utilise new powers to stop fracking and other unconventional gas developments in Scotland.
Director Lang Banks said: "We call on the Scottish government to make use of its new powers to protect communities and our climate by keeping these fossil fuels in the ground and unburned."
Mr Banks also warned that Air Passenger Duty is currently the only tax on the air transport industry, and "any subsequent changes must reflect the significant amount of our emissions that come from flying."
Inglis Lyon, Managing Director of Highlands and Islands Airports Limited (HIAL) welcomes the Smith Commission's proposals to devolve Air Passenger Duty to Scotland.
He said :"Although flights departing from the Highlands and Islands are exempt from APD, the tax does apply to cross border flights into Inverness, which account for 87% of its passenger traffic, and to arriving and departing flights at Dundee.
"APD also applies to flights from Aberdeen, Edinburgh and Glasgow into the Highlands and Islands. The impact of this tax is therefore felt right across regional Scotland."
Mr Lyon continued: "I have no doubt that APD is a barrier for business and tourism in Scotland, and this is evidenced by detailed research which confirms that APD is choking the recovery of the airline industry in Scotland.
"I believe it is right that decisions on how, and indeed whether, to apply such a tax should be made here in Scotland."
Stephen Daisley, political journalist at STV News, tweets, external: Lighthouses! Road signs! Royal fishing! Eight curious new powers buried in the #SmithCommission small print http://bit.ly/1uM08ia, external
Scottish Labour leadership hopeful Neil Findlay called on all parties to "accept the Smith findings and work at making them law".
Mr Findlay said: "But more important than that is being aware that it's not the devolution of powers that represents progress, it is using those powers to change people's lives."
The MSP for Lothian said, if elected leader, his plans would include building 50,000 houses for social rent, moving people from a minimum to a living wage, expanding childcare places and giving communities the power to say no to fracking if they want to."
Christine Jardine, external: The vow has been delivered and more thanks @scotlibdems
The Ranter 2012, external: I've heard from a good source that we have powers over all vat revenue of ginger and tartan wigs. #smithcommision