It is not possible to determine whether something might or might not be within the legislative competence of the Scottish Parliament without sight of the detailed provisions of a proposed bill. However, schedule 5 to the Scotland Act identifies local taxes to fund local authority expenditure as being exempt from the reservation applying to fiscal policy.
This matter is devolved–schedule 5 to the Scotland Act identifies local taxes to fund local authority expenditure as being exempt from the reservation applying to fiscal policy. Furthermore, the Scottish local government finance review committee is, in turn, wholly independent of Scottish Ministers although information about respondents to the committee's consultation exercises can be found on its website at www.localgovernmentfinancereview.org.