"Why are you blaming HMRC? I expect they were content to agree since it probably saved them some work, but that didn't stop SNP using the power if they really wanted to.
For seven years you could have been helping the low paid and unemployed, and you haven't bothered. You complain about the need for food banks but refused to increase benefits. And now you want even more powers.
Sorry, but that's not a very good advertisement for the SNP"
I'm not interested in any advertisements for the SNP. I'm not an SNP voter and I dislike the bulk of their economic policies.
Nevertheless, lets address a couple of misunderstandings here.
The snp - "refused to increase benefits". Err, the Scottish Government doesn't have any control of benefits. It would be better, in my view, if they did, either through independence or further devolution, have control of these. They did, however, introduce a fund to negate the impact of the bedroom tax on vulnerable people. And they did actually bother to vote against the bedroom tax, unlike many Labour MPs. They all voted against the benefit cap, which Labour supported. So the charge that the SNP refused to increase benefits is pretty dim.
On the subject of raising tax. It's not a question of "blaming" HMRC. Just that in 2000 the Scottish Government paid HMRC a reasonable sum (12 million) in order for them to be able to process the data necessary to implement the tax raising power, and then paid 50K a year to keep that information updated. But then HMRC planned to update its computer systems and requested an additional funds to transfer this functionality to the new system, while reporting that it would not even be useable until 2012/13. This would have meant that the Scottish Government, would eventually have spent 20.3 million on facilitating a tax raising power which, if used, would push up taxes for the lowest earners as well as the highest and couldn't be used until 2012/13 due to HMRC IT upgrades, and at which point the Calman Commission was to recommend different tax raising powers anyway. As the Scottish Government declined to pay the additional 7 million, HMRC changed their IT systems without retaining the necessary information, and the facility is no longer usable. So, no, since then the SNP couldn't have simply used the power "if they really wanted to". This doesn't even begin to cover the Scottish Governments own administrative costs in introducing the tax pre-2007, or general compliance costs. All this to administrate a tax which was not ringfenced in such a way that would ensure that any 'excess' raised by the Scottish Government was not cut straight from the block grant anyway.
It's for a good reason that the Calman commission has recommended more flexible taxation powers, rather than the unprogressive flat rate adjustment, and all parties have welcomed these, regardless of the independence debate. Nobody but nobody is arguing that the SVR should be retained. You're flogging a dead horse here.