Speech to outline Holyrood reform

The Calman Commission recommended tax reform

The Queen's Speech on Wednesday is to feature a promise to give more powers to the Scottish Parliament.

But the legislation to bring about change would not be brought forward until after the next UK election.

The speech will contain plans to implement the proposals of the Calman devolution review, which included reforms to the tax system.

The pledge, which will be set out in a white paper, would form part of the Labour election manifesto.

Among the conclusions of the Calman Commission, backed by Labour, the Conservatives and the Liberal Democrats, was a recommendation that Holyrood should take charge of half the income tax raised in Scotland.

Meanwhile, the Scottish government is on track to outlining its plans for an independence referendum by publishing its own white paper on St Andrew's Day.