Business and the economy  | - Holyrood agrees a separate budget to cover all devolved policy areas, based on a three-year funding settlement received from the Treasury.
- It also sets inward investment and job creation goals for Scotland.
- Holyrood has powers to vary income tax by 3p above or below UK rate, but the so-called "Tartan Tax" has never been used.
| - Westminster controls fiscal, economic and monetary policy; and government borrowing and lending.
- Matters relating to weights and measures, telecommunications, the internet and the postal service are controlled by the UK government.
- So too are consumer and employment rights, including industrial relations.
|
Culture, science and sport  | - Holyrood is responsible for funding culture and the arts, mainly through the agency Creative Scotland.
- The Scottish government also oversaw the successful bid to host the 2014 Commonwealth Games in Glasgow.
| - Science policy is reserved to Westminster, except where it relates directly to schools and universities.
- The National Lottery, betting and gaming are also reserved matter.
- Westminster controls the rules relating to broadcasting.
|
Education  | - Holyrood is responsible for funding and running the education system in Scotland, from nurseries to universities.
- Scotland has its own Scottish Qualifications Authority to deal with the school exam system.
| - Although Holyrood manages the budget for Scotland's education system, funding ultimately comes from the UK Treasury's block grant.
|
Environment and energy  | - Scotland has great scope on environmental powers, including regulating water quality and setting targets relating to climate change.
- In the last parliament, MSPs passed what was reputed to be one of the world's most ambitious bids to cut carbon emissions, under the Climate Change Bill.
- The Scottish government is opposed to new nuclear power stations and, despite the issue being reserved, it can refuse applications under the 1989 Electricity Act.
| - The UK government controls the generation, transmission, distribution and supply of electricity.
- It also rules on nuclear energy and nuclear installations, plus nuclear safety, security and safeguards.
- Westminster also oversees the oil and gas industry in relation to ownership; offshore installations and pipelines.
|
Farming and fisheries  | - Holyrood has control over rural development, agriculture, forestry, and natural heritage.
- Scots ministers also aim to influence the UK government in Europe on issues such as fisheries, although they have formal role in international negotiations.
| - The fishing industry in Scotland comprises a significant proportion of the United Kingdom fishing industry.
- At EU level, member states, in this case the UK, are responsible for the implementation and enforcement of the Common Fisheries Policy.
|
Health  | - Holyrood is responsible for Scotland's NHS; public health issues such as drink and drug abuse; dentistry; pharmaceutical services and mental health.
- Scotland led the way in the UK when it banned smoking in public places. MSPs have now agreed to bring in a minimum price per unit of alcohol in efforts to end problem drinking.
| - Some aspects of health policy, such as abortion, surrogacy and embryology, are a matter for the UK government.
- Human genetics is also an issue for MPs and not MSPs.
|
Housing and planning  | - Holyrood has control over the planning system, land use, and building standards in Scotland.
- It also oversees housing and regeneration projects.
| - Housing and planning powers are distinct in Scotland, as they are in each of the devolved nations.
|
Justice and home affairs  | - Scotland has its own legal and justice system and as such legislates on issues to do with police, prisons and the court system.
- It also controls youth justice and sentencing, legal aid and oversight of the legal profession.
- Under the Scotland Act (2012) the Scottish government now has control over drink-drive limits, and the regulation of air weapons.
| - MPs retain the power to legislate on immigration, extradition, and emergency powers in Scotland, but many other aspects are devolved.
- Further powers were devolved following the passing of the Scotland Act (2012), including regulation of air weapons.
- Data protection, national security and extradition are ones for Westminster.
|
Local government  | - The Scottish government is responsible for overseeing and funding the work of Scotland's 32 local councils.
- The current SNP government has had a long-held agreement with councils, giving them more freedom to spend money in return for a council tax freeze.
| - The UK government retains oversight of local government in England.
- Social services are provided by local councils throughout the UK, but the Treasury ultimately holds the purse strings.
|
Transport  | - There are several devolved issues under this brief in relation to public transport, roads and rail services.
- Holyrood has responsibility for ferry services, including those provided by state-funded "lifeline" ferry operator Caledonian MacBrayne.
- Under the Scotland Act (2012) the Scottish government now has control over road speed limits.
| - The laws governing traffic regulations and vehicle excise duty are the preserve of the UK government. Prior to the Scotland Act (2012), speed limits were a matter for Westminster.
- Regulating the railways and rail transport security is a matter for the UK government.
- Marine and air transport, including HM Coastguard, comes under Westminster control.
|
Constitution  | - The Scottish government is being given temporary powers enabling it to hold a referendum on independence.
- The SNP government and the UK coalition signed a deal in October agreeing that the poll would consist of a single yes/no question and would be held before the end of autumn 2014.
| - The Scottish Parliament was set up by an act of Westminster and, as such, decisions on Scotland's constitutional future are reserved.
- A special agreement, signed by the Scottish and UK governments, now allows for a Scottish independence referendum in autumn 2014, with a single yes/no question.
|
Defence and foreign affairs  | - Holyrood has no powers over defence and foreign affairs.
| - Legislative powers and responsibilities for the administration of defence remain with Westminster and the Ministry of Defence.
|
Immigration and nationality  | - Holyrood has no powers on the issue of immigration and nationality.
| - Both these areas are wholly reserved to Westminster.
|
Social security  | - The Scottish government has some say on employment and training matters, but Holyrood has no control over the range or level of benefits.
| - MPs in Westminster set the levels of benefits in Scotland - including child benefit, pensions, tax credits and welfare payments.
- They also regulate occupational pension schemes and personal pension schemes.
|