The Legislative Consent Motion for the Scotland Bill has been passed through the Scottish Parliament, with all the main parties voting in favour.
Murdo Fraser MSP, Scottish Conservative Deputy Leader, said:
"This is a hugely important step forward for Scotland. For the first time at Holyrood, politicians will require to set an income tax rate to fund their spending plans, a rate which may or may not be in line with that payable south of the border. It ensures that, in future, MSPs are more accountable for how Scotland is governed.
"The SNP have completely failed to engage with the debate. Their members on the Scotland Committee have resorted to simply playing party politics and crying foul when the argument has gone against them. They are all at sea on these constitutional issues and SNP voters who support independence will wonder what is the point of a party which is now prepared to swallow these Unionist proposals.
"They may have voted for the motion today, but they are out of touch with what 21st century Scotland wants. These progressive plans are the way forward for Scotland and we look forward to putting them into practice."
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