Smith Commission Live

The BBC's Westminster correspondent David Porter told BBC Radio Scotland's Newsdrive programme not all MPs are pleased with Lord Smith's proposals.

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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.

The work of the Smith Commission is over, but the debate over new powers continues.

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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.

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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."

Watch her Holyrood speech here.

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".

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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.

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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.

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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."

Watch the full interview here.

The Campaign for Scottish Home Rule 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.

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"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.

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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."

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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.

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"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 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.

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"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.

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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.

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"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: Lighthouses! Road signs! Royal fishing! Eight curious new powers buried in the #SmithCommission small print http://bit.ly/1uM08ia

Scottish Labour leadership hopeful Neil Findlay called on all parties to "accept the Smith findings and work at making them law".

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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: The vow has been delivered and more thanks @scotlibdems

The Ranter 2012: I've heard from a good source that we have powers over all vat revenue of ginger and tartan wigs. #smithcommision

The Community Trade Union - which has its roots in the steel communities of South Wales, Scotland and northern England and the textile towns of the Midlands - has welcomed the Smith Commission proposals.

John Park, Assistant General Secretary of Community, commented: "These are radical proposals, which rightly respect the outcome of the referendum and the desire of all parties to see more decisions taken directly in Scotland.

"The referendum demonstrated a massive demand for change in the way that Scotland is governed and the Smith Commission should be commended for answering that call. Importantly, the report has also avoided firing the starting gun in a race to the bottom that would hurt working people.

"Essential safeguards for workers, such as the minimum wage, have been protected."

Author and Yes campaigner Alan Bissett tweets: Is anyone on No side remembering that none other than Gordon Brown himself called the devolution of income tax a 'Tory trap'. Anyone...?

Linda Fabiani, the East Kilbride MSP, was one of the SNP members on the Smith Commission. She says the powers to be transferred are not sufficient.

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Ms Fabiani said: "It falls far short of the vow and the promises that were made. Because what we are talking about here is having power over less than 30 per cent of the tax for Scotland, less than 20 per cent of the welfare budget."

"So it's certainly not what was talked about as home rule."

The Chief Secretary to the Treasury, Danny Alexander, said the Smith commission proposals "are the right thing to do".

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"It's part of a plan that we have today, which for the first time means that we will have home rule for Scotland within the United Kingdom, something that we, as Lib Dems, have campaigned on for a long time," he said.

Mr Alexander added: "What you have is taxes like income tax which are proposed to be fully devolved, all of the income tax raised in Scotland will go towards helping to pay for the public services that are delivered by the Scottish parliament."

A MP from the north of England says he fears that the new powers to be granted to the Scottish parliament could have a detrimental effect on English regional airports.

Phil Wilson, Labour MP for Sedgefied, told the BBC that allowing Holyrood to set air passenger duty could disadvantage airports in the north of England.

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Mr Wilson continued: "The Scottish National Party's policy on all of this is to cut air passenger duty and this will give an incentive to people to travel to Edinburgh to fly or to Scottish airports to fly, rather than go from Newcastle or Manchester.

"And I know Ed Balls has actually written to George Osborne today to say that look, you know, regional airports - especially in the northeast of England - and the northwest, shouldn't be disadvantaged by these moves."

Michael Heron: The #SmithCommision isn't about making Yes people happy, it's about trying to placate No voters - and they *want* to convince themselves.

KillTheWavesJoe: Scotland still very much attached to runaway train of Westminster, as it hurtles toward the social cliff. #SmithCommision

Ian Young: What exactly are these 'job creating powers' that John Swinney wants? #SmithCommision

DJ Johnston-Smith: Quite certain that 30% tax & 15% of welfare powers can't justly be claimed to be "as close to a federal state as you can be" #SmithCommision

Dr Alan Renwick, author of 'After the Referendum: Options for a Constitutional Convention' has said the Smith Commission's report makes it "even more important" to resolve the governance issues facing the rest of the UK.

Rushing in to 'English votes for English laws', or remaining with the status quo would be wrong, he said.

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"The risk is that the UK ends up with a system which has not been properly thought through, leading to as many losers as winners. Political leaders would be handing over even more ammunition to the critics, such as UKIP", he said.

Mr Renwick continued: "Proper, detailed examination of all the options, and their likely effects, is needed. The best way to do this would be through a constitutional convention that allows ordinary British people to participate in the forging of a new constitutional settlement for the UK as a whole."

The leader of the Commons, William Hague, has told MPs that the government will publish a command paper before Christmas on the options for England, following the Smith commission report.

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Mr Hague said there would be proper debate and scrutiny of the Smith proposals.

Ruth Wishart: Constitutional Convention. Calman Commisison. Smith Commission. Evolution, not revolution, but maybe same destination. #smithcommision

Matthew Riley: Hope no one is buying that #smithcommision is near what the Scottish people want. Just recommendations & barely more than Scotland Act 2012.

Christopher Silver: It's a potentially catastrophic approach for unionist parties to see #smithcommision as a line in the sand in advance of #ge2015

The proposals revealed by Lord Kelvin this morning have been met with a mixed reaction.

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Find out what everyone from politicians, trade unions, business groups and charities have been saying here.

Mike Thomson, Uddingston: Interesting that Westminster will retain all oil and gas revenues, albeit they persistently talked down the value and benefit of such revenues in the weeks and months leading up to the referendum.

Frank, Shetland: What a disappointment. I have to agree with the new first minister. The voters will decide. It's a mix off very little. Where is the can-do spirit?

Fergus, Aberdeenshire: Smith sounds like a tax raising charter. Something i didn't vote for when I voted No.

John, Airdrie: How sadly predictable the SNP are disappointed with the Smith Commission. For the good of our country they are going to need to get over the referendum result. We said no. Accept it and get on with running the country as per the settled will of the people.

Over on our BBC Scotland News Facebook page we're also getting your views on the Smith Commission proposals.

Prentice Baines says: "I thought we were promised 'extensive new powers' to the effect of 'home rule'?"

Les Mason says: "Air Passenger Duty is welcome. Hopefully allow us to make Scottish airports more competitive and negate the need to always route through Heathrow/Gatwick."

So what is in the Smith Commission report?

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Here is a recap on the main points from the report, which can be read in full here.

Shelter Scotland welcomed powers to abolish the so-called bedroom tax.

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Director Graeme Brown said: "It is critical that the new powers for the Scottish Parliament are used to tackle poverty and inequality generally and poor housing and homelessness specifically.

"There is a long way to go before these proposals become a reality for people across Scotland and our priority remains helping Scotland's most vulnerable tackle bad housing and homelessness."

The Smith commission has apparently made some huge decisions.

But possibly the most important economic decisions relating to Scotland's new powers, on the size of the grant Scotland will receive in future and how much it can borrow, are yet to be taken.

Read my blog on whether the new tax spending powers to be devolved to Scotland are fair.

Disabled people's organisation Inclusion Scotland welcomed plans to devolve control over disability benefits and the Work Programme.

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But the group said it is disappointed that the commission failed to devolve all welfare and more fiscal powers to Scotland.

Bill Scott, Inclusion Scotland's policy director, said: "We consulted with hundreds of disabled people and their near unanimous view was that we needed Devo Max, including the devolution of all welfare benefits.

"However, we are pleased that the Scottish Government should get more control over employability schemes. This cluster of powers has the potential to make a real difference to Scots disabled people's lives."

Dave Murchison: Unionist parties in Scot. Parl. telling Sturgeon to basically shut up and accept that's all Scotland is getting. #indyscot #smithcommission

Peter A Russell: Smith Commission was @theSNP 's chance to unite Scots around new settlement. They have blown it, and failed Scotland. To their eternal shame.

Grant McKenzie: #smithcommission is only recommendations! @jackiebmsp, you need to learn the difference between the process and having delivered

Sam Ghibaldan: The #SmithCommission, which included the SNP, has gone well beyond #TheVow. The SNP should remember people rejected independence #FMQs

Deputy Prime Minister Nick Clegg hailed the Smith Commission's recommendations as "The Vow Max".

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He told the BBC: "Myself, David Cameron, Ed Miliband made this vow that more powers would be handed to Scotland.

"We've not only delivered on that vow, on the timetable that we said, we've over-delivered on it - it's 'Vow Max', if you like."

Mr Clegg added: "And now we will have a Scottish parliament which can raise the majority of the money that is spent in Scotland, you have a welfare system for Scotland.

"It won't ask anything more of English taxpayers - anything that the Scottish government wants to do now or in the future will have to be paid for in Scotland itself. I think that is a sensible settlement and I back it, and I back it fully."

Andy Willox, Scottish policy convenor of the Federation of Small Businesses (FSB), said the proposals "seek to bridge the gap between the spending power of the Scottish parliament and the health of the country's private sector".

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He added: "We know that our members' preferred course of action in the event of a 'No' vote was a Scottish Parliament with more powers, and today's agreement certainly moves in that direction.

"No matter how the Scottish Parliament chooses to use new powers, we cannot see a new administrative burden fall on Scottish businesses, or firms who trade or employ north of the border.

"We must develop smart tax and regulatory systems which take the administrative sting out of any changes for the business community."

Deputy SNP leader Stewart Hosie tweets: The #smithcommission proposals are welcome as far as they go... But they will NOT deliver the powerhouse parliament promised. #VoteSNP

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Amanda McMillan, managing director of Glasgow Airport, said: "We welcome the findings of the Smith Commission which has recommended the devolvement of Air Passenger Duty (APD) to the Scottish Parliament.

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"APD is the highest form of aviation tax in the world and it is important it is devolved and reformed as soon as possible.

"APD is a damaging, regressive tax which in addition to dissuading airlines from adding new routes, makes it extremely challenging to maintain existing services.

"Having full control of APD will play a major role in strengthening Scotland's connectivity and provide yet a further boost to our burgeoning tourism industry."

Alistair Carmichael says today represents "a time to heal the divisions, to bring the people of Scotland together".

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He adds: "We had a vote and we said we would deliver change. We have now told the people of Scotland today what that change will be.

"It's time to get together and use the powers that the Scottish Parliament has, and will get, and to use them for the good of the Scottish people and the Scottish economy."

At First Minister's Questions earlier, Nicola Sturgeon said the proposals fall short of genuine home rule, which she says was promised ahead of the independence referendum.

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Ms Sturgeon added it was her belief that the opinion of the Scottish people would be the powers are not enough, and that they will show that at the next election.

Nicola Sturgeon at FMQs: says she would raise top tax to 50%, if she could now. Cites Scottish Trade UnionCongress and SCVO disappointment at Smith Commission.

SNP disputing Carmichael's claims that more than 50 % of revenue spent will be raised by Scottish Parliament.

Labour MP Sandra Osborne, in the House of Commons debate, backs the decision not to immediately recommend the devolution of abortion powers "which would have caused all sorts of problems".

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Mr Carmichael, in response, said: "There is a clear statement that it is considered by the commissioners to be an anomalous situation and I can understand why they take that view.

"However, we have always dealt with abortion differently - we have always made it the subject of a free vote in this house.

"And I think the compromise they reached in the commission to have a recognition of the anomaly that currently exists but saying a new process will have to be devised in order to deal with that is a sensible one."

Annabel Goldie also spoke to the BBC News Channel earlier. She was one of the representatives on the Smith Commission for the Scottish Conservatives.

She said: "It was challenging. You'd expect robust discussion, from five different parties, in many respect with quite disparate views.

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She said: "I thought it was a measure of the commitment to Scotland and Scotland's future, that we managed to bang our heads together, iron out the differences, because we wanted to come out with an agreed position and I'm delighted that's what we've managed to do.

"A very positive position, a very exciting position, for the future of Scotland."

FMQs at Holyrood: rarely can there have been such a stairheid rammy about a consensus. #smithcommission

Nicola Sturgeon at FMQs quotes IEA saying Smith Commission is a "dangerous half-way house". (It then warns blame game continues, more tax and red tape).

Michael Moore, speaking on the BBC News Channel earlier, said: "This is home rule for Scotland. We have got a substantial package of financial measures coming to the Scottish parliament. It will raise something like 60% of the spending that its responsible for, in taxes directly or indirectly.

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"It has also got the beginnings of separate Scottish welfare system that builds on the social union from the cradle to the grave but also roots Scotland still very firmly within the UK; particularly that matters for job and wealth creation."

"But we have devolved substantial powers to assist people getting to work to the Scottish parliament."

Stewart Hosie: Proposals to not reflect the powerhouse parliament many thought they had been promised #smithcommission

Sean McPartlin: Coalition line: "This is Home Rule for Scotland" - either means they are daft, or they think we are. #smithcommission

Calum Findlay: At least we get 100% control of speed limits and road signs! #smithcommission

Mark Bolsover: #smithcommission whilst their are *some* positives (e.g. change of franchise for 16/17 yr olds), the, frankly, obfuscatory checks make it seem like a maintenance of the status quo, couched in apparently well-meaning platitudes...

Kirstein Rummery: #smithcommission achieved cross party consensus - that is actually a *huge* achievement. Wish all politics looked like this

Conservative MP Andrew Percy, in the House of Commons debate on the Smith Commission, says people in England are "getting the fluffy end of the lollipop."

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On air on BBC Radio Scotland - what do you think of the conclusions of the Smith Commission report?

You can text me on 80295.

Jackie Baillie MSP, who is standing in at First Minister's Questions until the Scottish Labour Party finds a new leader, says the vow made to people of Scotland ahead of the referendum has been delivered ahead of schedule.

Scottish Socialist Party (SSP) national spokesperson Colin Fox says that Smith proposals were "underwhelming" and did nothing to tackle key problems facing working people.

Mr Fox said: "As tax raising powers are devolved the block grant to Holyrood will fall leaving power still very much in London's hands.

"On key problems facing thousands of Scots it has no real answer. No new power to tackle fuel poverty, introduce a desperately needed wage of £10 an hour or tackle the scandal of zero hours contracts.

"What the commission shows is the stark reality between its tinkering and spin and the failure to address the crying needs for jobs, fair pay and real change.

"It will not settle the increasing demand for independence reflected in public opinion since September 18th and underlines the SSP's view that independence has not been defeated but deferred."

Free market Institute of Economic Affairs says the Smith deal "dangerous 1/2-way house". Blame game goes on, with the prospect of more regulation and higher tax.

Brad Mackay, of the Edinburgh University Business School, says business leaders don't want single market disrupted and would prefer Holyrood to keep tax rates consistent with UK.

Meanwhile, Scottish Retailers say more devolution is not an end in itself, adding: "Priority is simple, make it easier and less costly for firms to invest, grow and hire"

Nicola Sturgeon, in First Minister's Questions, asks how Labour has managed to find itself on same side as Conservatives and on different side from STUC over Smith proposals.

She points to comments from various charities and unions which have expressed disappointment over what is on offer and says there are no powers to create jobs.

If you want to watch First Minister's Questions, where MSPs are discussing the Smith Commission, you can do so on the 'Live Coverage' tab of this page or follow it on the BBC's live blog and video of the Scottish Parliament.

Labour MP Dame Anne Begg describes the Smith recommendations as "The Vow Plus".

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But she adds: "It is quite right that pensions, and in particular state pensions, should remain reserved as there is no doubt that throughout the referendum campaign and polling that voters, and indeed Yes voters, wanted it to remain within the UK."

Reaction on Twitter going wild for the Smith Commission.

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It was the 8th most tweeted about topic in UK, and 5th most tweeted about in Scotland.

tweets: SNP's Pete Wishart gets a cheer from MPs for uttering the word "welcome" to #smithcommission, but goes on to say Scotland is "disappointed"

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Carmichael to Wishart: "It's about time he and his party came to terms with their loss" in the referendum vote #smithcommission

Shadow Scottish Secretary Alistair Carmichael again says the independence referendum should be accepted as a once in a generation vote.

He adds: "Alex Salmond and Nicola Sturgeon said they would respect the outcome of the referendum. There is absolutely no reason from today for them to do anything other than make it clear that we will not be returning to this question in a referendum in a generation."

Mr Carmichael says the new powers will allow Scotland to design "a welfare system that is fit for purpose".

Conservative MP Sir Edward Leigh added: "If we rush this we are at risk of throwing petrol on the embers of English resentment."

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Conservative MP Andrew Robathan, in the debate on the Smith Commission in the House of Commons, says Scotland voted "against spiteful nationalist" but Smith Commission proposals will deliver greater UK separation.

Scottish Labour leadership candidate Jim Murphy says new welfare powers are "just as crucial" to Scotland as new tax powers.

He asks Mr Carmichael in the House of Commons to confirm that he wants to see devolution of those powers "at a pace and in a manner which will enable Scotland to challenge poverty and the generational disadvantage that blights far too many families".

Jim Roberton: Alistair Carmichael produces the Daily Record to support his argument on Smith. A lie, supported by another lie, does not make your case.

Dick Winchester: Alistair Carmichael now trying to drive a wedge between @JohnSwinney and other MSPs/SNP members. It won't work.

'If you think today's constitutional changes are only about Scotland, think again.

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'If you think they mark the end of a process of change, think again.

'If you think they will end the debate about Scottish independence, think again.'

Read Nick's blog.

Labour MP Graham Allen, chairman of the political and constitutional reform committee, says: "This is a great day for democracy. What's good enough for Scotland is good enough for England."

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Conservative MP John Redwood asks Mr Carmichael if he agrees that once Scotland is determining its own income tax rates in the Scottish parliament, it would be "quite wrong for Scottish members of this parliament to fix the bands and rates for the English".

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Mr Carmichael says: "Income tax remains a tax that is shared between the two parliaments.".

Some Tory MPs respond with cries of "rubbish".

First Minister of Wales Carwyn Jones says it would now be discriminatory if air passenger duty was not devolved to Wales like it is in Scotland.

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Plaid Cymru meanwhile, have welcomed the Smith Commission but says it doesn't fulfil the 'vow' made in the last days of the referendum campaign.

The Free Church of Scotland has welcomed the Smith Commission proposal to allow 16 and 17-year-olds to vote in future Scottish elections and the beginning of a process to devolve abortion.

James Fraser CBE, chairman of the Free Church's Board of Trustees, commented: "We are pleased that the Smith Commission is recommending that young people aged 16 and upwards be able to vote in future Scottish elections.

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"This was an interesting by-product of the referendum debate, and it is excellent that it will now become a permanent feature of politics in Scotland. It will hopefully go a considerable way to maintaining the momentum of the political debate."

On the issue of abortion, Mr Fraser added: "We are also pleased that the Smith Commission has put the devolving of abortion powers on the table. We are completely at a loss to think of any good reason for devolving health on the one hand, but reserving abortion policy on the other."

Graeme, Glasgow: We need to remember that nobody voted for the findings of the Smith Commission. It may be that they reflect the wishes of the Scottish people but until they are asked we can never know. The changes proposed are far too significant to be imposed on the Scottish people by a cross-party group of politicians who all want more powers to Scotland to increase their own influence.

Wilma Davidson: Interesting to read this morning about the recommendations of the Smith Commission. Disappointed to see there has been no discussion throughout this whole process of The Scottish Six, or broadcasting in Scotland in general. Scotland needs more local news and current affairs produced here in Scotland, for Scotland.

Mr Carmichael responds to Mr Hosie's claim, saying: "There are significant job creating powers and the Scottish parliament already holds significant job creating powers."

tweets: PM on Smith Commission: "Report makes the case for English votes for English laws unanswerable". Says proposals published before Christmas.

He also states that the Smith Commission will achieve a "better balance in the UK".

SNP deputy leader Stewart Hosie says he notes the absence of "further substantive job creating powers" in the Smith recommendations.

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tweets: #smithcommission Scottish Parliament will have the power to prevent proliferation of Payday Loan shops

Better Together leader Alistair Darling welcomes the recommendations but asks Alistair Carmichael to "ensure he does nothing to undermine the strength and integrity of the United Kingdom".

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The Scottish Secretary says the Smith recommendations will be implemented "without hesitation, without reservation and without equivocation".

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Mr Carmichael pays tribute to the Scottish Labour party for the "compromises and progress they have made".

Responding to Mr Carmichael in the House of Commons, Shadow Scottish Secretary Margaret Curran says: "We have secured Scottish guarantees over the voting rights on the budget."

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ICAS, a professional body of Chartered Accountants, has welcomed the Smith Commission recommendations on further devolution to Scotland.

Chief Executive Anton Colella said: "This is a huge moment for Scotland. With this significant transfer of powers comes major new responsibility for the Scottish Parliament.

"We believe oversight of Government and the way the Parliament works must now be transformed. Scotland needs a new era of accountability, scrutiny and transparency to go in hand with our new financial powers."

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"This maintains the single UK market and we hope will provide the right conditions to grow business and prosperity in Scotland."

ICAS also welcomed recommendations to improve collaboration between the Scottish and UK Governments.

Alistair Carmichael adds: "Having a more powerful Scottish parliament inside a strong United Kingdom will open the door to more constitutional change in the United Kingdom.

"We can achieve home rule all round."

Mr Carmichael says the Smith recommendations are "a significant achievement and a historic moment for Scotland and the United Kingdom".

Scottish Secretary Alistair Carmichael has started speaking about the Smith Commission in the House of Commons.

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He said: "We back the agreement and will produce draft legislation in January."

Jim Murphy adds: ""The Vow has been met. Let's now talk about values and actions."

"I have set out very clearly what I will do if I am elected Scottish Labour leader and First Minister. I will ask the wealthiest few in Scotland to pay a little bit more tax so that we can support our small businesses and reduce poverty.

"Nicola Sturgeon must say once and for all whether she would do the same."

Scottish Labour leadership candidate Jim Murphy said the vow of more powers for the Scottish parliament has "not only been delivered but exceeded".

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He said: "The days of political parties in Scotland promising the earth but blaming someone else for their failure to deliver are well and truly over. There will be no hiding place for those parties which preach social justice but duck for cover when called to act.

"The terms of the political debate in Scotland have now changed entirely. No longer will we obsess about the delivery of powers. That question has been answered today. The debate now moves from powers to policy."

David Cameron, speaking on the BBC News Channel, said: "I'm delighted with what's been announced, we are keeping our promises and we're keeping our United Kingdom together."

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He added: "I always said a No vote didn't mean no change. Indeed we made a vow of further devolution to Scotland and today we show how we're keeping that vow, and will continue to keep that promise.

"The Scottish parliament is going to have much more responsibility in terms of spending money, but it will also have to be accountable for how it raises taxes to fund that spending and I think that's a good thing.

"I think the report today also makes the case for English votes for English laws unanswerable and we'll be taking action on that shortly.

"It's a good day for the UK."

Liz Cameron, director and chief executive of the Scottish Chambers of Commerce, welcomed the Smith commission's recommendations to help "maximise business growth".

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She said: "Time is of critical importance and our priority is to ensure that the Scottish business community is at the core of implementing these recommendations.

"Now, the responsibility is on politicians to come together and focus their collective talents and skills to deliver upon these recommendations and create the new Scotland which has the right economic levers to support our businesses, which are the creators of jobs and wealth."

Grahame Smith, general secretary of the Scottish Trades Union Congress (STUC) said he was "underwhelmed" by the package of recommendations which "does not meet our aspirations".

He added: "STUC continues to believe that control over employment law, equalities and minimum wages is a necessity if inequality is to be effectively challenged. We will continue to press for this.

"The no detriment clause and retention of the Barnett Formula is to be welcomed but the proposals for further fiscal devolution do not go far enough. Without the key powers over inheritance and capital gains taxes, meaningful tax and land reform will be more difficult. "

Ruth Davidson, the leader of the Scottish Conservatives, has endorsed the Smith commission's proposals.

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She said: "This is a plan which, for the first time since devolution, brings real accountability and real responsibility to the Scottish Parliament.

"Future Scottish governments will have to look Scottish taxpayers in the eye when they are spending their money.

"Successive administrations have been able to claim credit for public spending, and then blame Westminster when it runs out.

"That now ends. The powers are there to do as they please."

Lee Wootton: It's 100% of income tax raised in Scotland Nicola, of course it's gonna remain shared or did you want control of all income tax in the UK cause that's the only way you were gonna get 100% of income tax! Scotland has gotten a good start here. Don't blow it for us by screaming about what we didn't get!

Jacqueline Baird: I just knew it. Five minutes gone and the SNP have started already complaining. No matter what was on offer it was not going to be enough. The panel was made up to represent all of the Scottish people. The majority of people did not vote for independence. Scotland has a lot more than the ordinary working class people in the rest of the UK.

Peter: Revise the Barnett formula in line with the outcome of this report. English and Welsh taxes for English and Welsh people. The People's Republic of Caledonia must live within its own means with no subsidies from the rest of the UK.

Martin Kettle, of The Guardian: John Swinney sets out the SNP's Smith Commission as a betrayal narrative.

Tom Gordon, Scottish Political Editor of the Sunday Herald: "I'm just the referee," Lord Smith tells media briefing on #thevow as he repeatedly refuses to answer Qs on what it all means.

Anas Sarwar interim leader of the Scottish Labour Party, said of the Smith Commission agreement was "not in our own interests but in the interests of the Scotland and the people we serve".

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"People wanted more decisions taken closer to home and that is what we have delivered," he added.

"Today is a good day for Scotland and a good day for the Scottish Parliament."

The Association of Chartered Certified Accountants (ACCA) has said the Smith commission proposals must be carefully evaluated and only introduced if they are fair to both Scotland and the rest of the UK.

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Craig Vickery, head of ACCA Scotland, said: "The closeness of the referendum vote made it clear to Westminster that the momentum for further devolution continues to build, and the Smith Commission proposals are the next step in delivering this.

"My concern is that politicians will choose the proposals they like or are easiest to implement rather than looking at the package as a whole and how the individual parts affect both Scotland and the rest of the UK."

He added: "The proposal for the full devolution of income tax is likely be of interest to most people, and with support from both Westminster and Holyrood looks likely to happen.

"I would caution against setting a timetable too quickly on this however; both HMRC and Revenue Scotland need to be given as much time as they need to put the processes in place, rather than it being rushed through to meet public expectation of change sooner rather than later."

Ewan Dow: So Iain Gray thinks #SmithCommission makes Scots Parl one of world's most powerful devolved Parls? German Länder just phoned. They laughed!

James Bundy: The #smithcommission shows that the UK government will keep to their promise of further devolution and get control of income tax and A.P.D

Euan Bryson: As they celebrate the Smith Commission, it is ironic that this report will consign unionist parties to the Scottish political history books.

Iain: #smithcommission Good start and well done to Lord Smith for banging heads together to this degree...but where next from here?

Gordon Brown will formally respond to the Smith Commission recommendations in a speech to Scottish local councillors this weekend in Glasgow.

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He will tell them: "The Vow to deliver a stronger Scottish Parliament within the UK has been kept, as promised, and the timetable for draft laws to be published in January will now be honoured, as promised."

Mr Brown will say that the Commission, by deciding that income tax is a shared UK tax and savings tax and personal allowances will not be devolved, has "rightly rejected the Conservative proposal".

Shadow Scottish Secretary Margaret Curran says the commission's recommendations are "a promise kept and an agreement delivered".

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She adds: "Today we respond to the call for change that we heard on 18 September with extensive new powers for the Scottish Parliament. There shall be a stronger Scottish Parliament.

"Politics in Scotland has changed forever and people want power close to them. This agreement today meets that demand with extensive new powers over tax, welfare and job creation being passed to the Scottish Parliament."

Gordon Dewar, chief executive of Edinburgh Airport, welcomes the commission's recommendation that air passenger duty is devolved to the Scottish Parliament.

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He adds: "This should not and need not wait for legislation on other tax changes.

"We strongly believe that there is a real case to see it devolved as soon as possible so that Scotland can capitalise fully on the benefits of this fantastic year where we have been in the global spotlight. The removal or reducing of this tax will see millions more passengers come to Scotland as our major airlines have indicated.

"Airline planners are finalising 2015 now and we run the risk of losing that momentum as those people who wish to visit us are deterred by the highest aviation taxes in the world."

tweets: Formal consultative role for Scot Gov and Scot Parl "in the process of reviewing the BBC's Charter" #smithcommission.

Report says "strongly" believe abortion powers should be devolved and want "immediate" process to further consider #smithcommission

Chris Hegarty: Some nice headlines from the Smith Commission but scratch beneath the surface and it's just tinkering with issues such as welfare. I don't have any party allegiance but as a voter who wanted more powers I'm surprised, underwhelmed and disappointed.

David, Glasgow: This is nothing like Devo Max, nor the 'home rule close to federalism' that Scots were promised. The Tories, Lib Dems and Labour will dress it up like it is something more than it is. Scots have been cheated, you can guarantee by the time these plans have gone through Westminster they will have been watered down as much as possible.

Paul: If Scottish parliament get powers to raise income tax, then the Scottish MPs in Westminster should not be setting the income tax levels for the rest of the UK. Believe the PM about English Laws for England only? No!

"If Scotland gets the powers promised to it by the Smith commission, the consequences will be felt across the whole of the United Kingdom.

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"First, there will be increased demands for more devolution elsewhere.

"Many English MPs will want a greater say at Westminster over legislation that only affects England. William Hague is chairing a cabinet committee to come up with plans to make this happen, plans that will be published in a few weeks' time."

Read James' full analysis

Severin Carrell, The Guardian's Scotland correspondent, tweets: Lord Smith says @David_Cameron pledged this morning #smithcommission wld be implemented "in full"; Smith expects total package be accepted

Aamer Anwar: #smithcommission Just Recommendations, broken vows, no real powers 2eradicate poverty & at mercy of Westminster- BUSINESS AS USUAL.

Stephen Crompton: You can't call this a win compared to what we could have had, not even a full step forward! A toe edged slightly closer? #smithcommission

Pam Heinemeier: English votes for english laws was ALWAYS the favoured outcome of the Smith Commission.

Andrew Smith: Whether or not everyone feels it goes far enough, it's fair to say #smithcommission represents a real and substantial change to devolution.

John Swinney described the Smith Commission as a "long and intense process".

He adds: "There has been lots of cross words, and lots of laughter. It has not been an arduous process. Politicians can find some common ground.

"What is helping us is we have had fabulous chairmanship from Lord Smith of Kelvin, who has delivered a tremendous service to Scotland in this process."

Glen O'Hara: #Sturgeon initial measures really raised my hopes for good governance in #Scotland. #SNP reaction to #smithcommission has dashed them again.

Kirstein Rummery: #smithcommission delivered one of the most/devolved, accountable and autonomous fed settlement in the world - more tax & spend power than US.

Iain Docherty: So Scotland can't even decide which taxes it wants. 'As close to federalism as it gets'? #smithcommission

Nicola Sturgeon, in a second tweet said: Para 75 of #smith report - 'income tax will remain a shared tax'. So not 100% devolution as spun by Westminster parties.

Mr Swinney said parties had to compromise in the Smith Commission, adding: "This agreement does not fulfil all of my expectations or my ambitions and more importantly it doesn't fulfil the expectations or ambitions of the people of Scotland".

The deputy first minister said: "This is not what people were promised in the last days of the referendum, when Gordon Brown promised a system that would be delivered which would be as close to federalism as was possible.

"We were promised modern home rule. That has not been delivered today."

tweets Licensing of onshore #oil and #gas extraction underlying Scotland will be devolved to Holyrood #smithcommision

First Minister Nicola Sturgeon tweets: I welcome all new powers - and pay tribute to Lord Smith - but 70% of our taxes and 85% of welfare staying at Westminster not real home rule

Gareth Clancy: more power for Scotland #SmithCommission on income tax & borrowing . Need strong "economic responsibility".

Jim McLaughlin: Maggie Chapman, Greens justifiably angry with "collaborators." Can feel the hackles of the nation rising over #smithcommission sell-out.

Rhiannon Valentine: Don't forget these are recommendations! We have no guarantee that this is what will actually be delivered. #SmithCommission

John Swinney, speaking on the BBC News Channel, said: "There are many aspects of this report which are welcome, which strengthen the powers of the Scottish parliament and give us the ability to tackle some of the issues that affect our citizens.

"But what civic Scotland aspired for was the job creating powers that could transform our economy in Scotland, and control over the welfare system, over the minimum wage, over the things that would enable us to tackle the in-work poverty which is a central economic problem we face today and unfortunately we don't have those powers."

John Daly: #smithcommission launches the vehicle that will deliver independence.

Jimmy Walker: Hoped for a more robust proposal from Smith Commission. What makes it through Commons will be mere lip service.

Allan Williams: Fairly sure SNP would have criticised Smith Commission report regardless of what it said.

Lord Smith's recommendations, known as a Heads of Agreement, will form the basis of draft legislation due to be published by 25 January.

The main parties at Westminster have pledged that the legislation will be taken forward regardless of the outcome of the general election in May.

Liberal Democrat sources have welcomed the findings of the Smith Commission to give more powers to Holyrood as a "quality and substantive piece of work".

The party says the proposals go further than the vow delivered by the three unionist party leaders just before September's referendum and, in effect, create a Scottish welfare system.

Lib Dem sources say they believe other parties in the Smith Commission have moved stewards their line on a number of issues.

And with that the conference is over, and politicians from all five parties make their way towards the assembled media to give their take on the proposals.

Nick Heller: If Michael Moore genuinely thinks #smithcommission offers "Home Rule" he must have missed a day at school.

Laura Mitchell: This is additional powers. This is not home rule. #smithcommission

Maggie Chapman of the Scottish Greens says the report gives at best some limited powers to stop austerity. She says they are content with borrowing powers outlined in the agreement.

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Says she will scrutinise what comes out of Westminster in coming weeks and months and will ensure going forward that the voice of the Scottish people is heard.

Mr Cameron, in a second tweet, said: This is a good day for the UK. Before Christmas I will bring forward proposals on English votes for English laws.

David Cameron, the Prime Minister, tweets 1/2 I'm delighted with the Smith report on devolution. We are keeping our promise to the Scottish people.

Michael Moore says Smith Commission proposals will give Holyrood £20bn of tax and £2.5bn of welfare powers.

Michael Moore says the report ensures Scotland will continue to benefit from full integration in the UK-wide economy.

Michael Moore of the Scottish Liberal Democrats says Smith Commission proposals give "home rule for Scotland" and amount to a transformation of Scotland's political settlement and also a transformation of the UK.

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He says the proposals have "delivered on the vow and more" and said the agreement was a "great day for Scotland".

Ms Goldie says the report is the "next step in a very exciting future for Scotland".

Annabelle Goldie says the Conservatives wanted the report to be a "floor not a ceiling". She said Holyrood politicians would now have to look taxpayers in the eye, and predicted the proposals will bring stability to UK.

Ms Goldie says the independence referendum showed a clear demand for change, and Smith Commission report has delivered on this.

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Former Scottish Tory leader Annabel Goldie is up now. She starts by paying tribute to Lord Smith's ability to keep control of 10 unruly politicians.

tweets: If you want to read Smith's #devolution recommendations; his report is here.

Iain Gray, who represented Labour on the commission, describes today's proposals as "a promise kept"

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Mr Swinney said the SNP wanted job creation powers, but these are not proposed

John Swinney, one of the SNP's representatives on the Commission, said the party played "a full and constructive part" in the Smith Commission.

He welcomes the new powers that will come to Scotland and pledges to work constructively with the UK government to implement the Commission's proposals.

tweets: Lord Smith calls for; more powers to local level: better MSP oversight: better inter-govt working: improved public awareness of current devo.

Lord Smith of Kelvin stepping back from his Devo More role now. No intention of playing further role.

Lord Smith praised the ten members of the commission, who were representing Labour, the Conservatives, the Liberal Democrats, the Greens and the SNP.

Lord Smith said that following the independence referendum, some people will feel the Smith Commission's proposals have "gone too far, some not far enough".

Lord Smith highlights the submissions made by members of the public and organisations, and makes his own recommendations from those submissions. These include:

• Devolution from the Scottish Parliament to local communities
• Improved inter-governmental working between Westminster and Holyrood

Peter MacMahon tweets: Smith Commission "stronger Scottish Parliament more accountable more autonomous ".

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Lord Smith says this was not an agreement of five parties "sitting in isolation".

He says every proposed changed is "workable".

"Change of this magnitude cannot be rushed through", he adds

Daniel Kenealy, lecturer of politics and public policy at Edinburgh University tweets: Lord Smith argues that reaching consensus is, in itself, an accomplishment. Hard to disagree with that. #smithcommission

Lord Smith recommends the Scottish Parliament will be made permanent in UK legislation and given powers over how it is elected and run, including the power to allow 16 and 17 year olds to vote.

The Scottish Parliament will be given powers to create new benefits in devolved areas and make discretionary payments in any area of welfare. Also a range of other benefits that support older people, carers, disabled people and those who are ill will be fully devolved.

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The Scottish Parliament will be given the power to set income tax rates and bands on earned income and will retain all of the income tax raised in Scotland. A share of VAT will be assigned to the parliament and Air Passenger Duty will be fully devolved.

Lord Smith says the Scottish Parliament will be "more accountable" following the agreement.

Lord Smith describes the agreement between the five parties as "an achievement in itself", following the independence referendum.

tweets: Smith commission report runs to 28 pages - sets out the agreement reached between all five of Scotland's main political parties.

The press conference on the Smith Commission has begun at the National Museum of Scotland.

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This is the book that will set out what new powers the commission has recommended be devolved to Holyrood.

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The SNP tweets this picture of the Smith Commission, ahead of the conference.

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The press are setting up for Smith Commission conference, which begins around 09:00.

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You can watch the live stream of the conference by clicking on the live coverage section on this page.

Professor Richard Kerley, Chair of the Centre of Scottish Public policy, told Radio Scotland's Good Morning Scotland what would happen if the Scottish Parliament gets full control over income tax rates and bands.

He said: "How it would work in practice is to build on the arrangements that are currently being put in place under the 2012 act for the Scottish Parliament to levy a proportion of income tax within Scotland. Whether that would be exercised through HMRC is clearly still to be determined.

"In effect, if what we are being told is the entry point for income tax - that is the personal allowance - retains a UK-wide level, then over and above that it would be up to the Scottish Parliament to recommend the rate in the pound of income tax and the bands at which income tax is levied."

'The Scottish Parliament has had 15 years of spending power with very little taxation accountability.

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'That's about to change, a lot, if the Smith Commission "heads of agreement" translate into workable new devolution legislation.

'There is a political case for such radical changes.'

Read the analysis of BBC Scotland's Business and Economy Editor Douglas Fraser

His name may be familiar to you after the Commonwealth Games in Glasgow, as he served as chairman of the organising committee.

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Lord Smith of Kelvin was then appointed to oversee the process of devolving more powers to Scotland.

Find out more about him.

Ten people - two representatives each from the SNP, Labour, the Conservatives, the Liberal Democrats and the Greens - made up the Smith Commission.

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Find out who they were.

The recommendations of the Smith commission, chaired by Lord Smith of Kelvin, are to form the basis of UK government legislation on more Scottish powers although they would not be delivered until after the Westminster election in May 2015.

The Smith commission on further devolution has concluded its talks with the five political parties represented in the Scottish Parliament. They have reached agreement on a package of additional powers, which is to be announced in Edinburgh on Thursday.

The commission's recommendations are expected to include:

• the full devolution of income tax rates and bands, with the personal allowance (the threshold above which tax is paid) continuing to be set by the UK government
• assigning a proportion of the VAT revenues raised in Scotland to the Scottish budget
• giving Holyrood control of air passenger duty and - eventually - the aggregates tax
• devolving welfare measures including attendance allowance, carers' allowance and some cold weather payments
• retaining UK control of all the benefits being merged into universal credit, while introducing some devolved flexibility over aspects such as the frequency of payments
• devolving the work programme
• putting Holyrood in charge of its own elections, which could allow MSPs to give 16 and 17 year olds a vote in the 2016 Scottish Parliament election

The BBC understands the commission on devolving powers to the Scottish Parliament is to recommend it has full control over income tax rates and bands.

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The report is not expected to call for personal allowances - the threshold at which tax is paid - to be devolved.

The Smith Commission, which was set up after the "No" vote in the independence referendum, reached an agreement at its final meeting in Edinburgh and its full report will be published on Thursday morning.

Good morning, and welcome to our live coverage of the Smith Commission.