Plans to give new tax-raising powers to the Scottish Parliament have been outlined by the UK government, as part of a radical shake-up of devolution.
In a Commons statement on 25 November, Scottish secretary Jim Murphy said the 10-year-old parliament had been a success, but it was now time to make Scotland more financially accountable.
He told MPs that powers in other areas, including airguns and drink-drive limits, would be devolved.
But the new powers may not be transferred for another six years.
The Scottish secretary's statement came after a commitment in last week's Queen's Speech to respond to the findings of the Calman Commission review of devolution.
Mr Murphy said a new Scotland Bill would be published after the general election if Labour is returned to power, and would become law before the Holyrood elections in 2015.
But shadow Scottish secretary David Mundell told the Commons that today's White Paper should not "bind" an incoming Tory government.
"Conservatives accept that the Scottish Parliament needs to be more financially accountable, that the devolution settlement needs to be tidied up, and that Westminster and Holyrood need to start working constructively together for the good of Scotland and Britain.
"But we will do this through our own White Paper, not with this government's proposals launched in the dying days of this Parliament," he told the House.