Voters will go to the polls on 7 May in national elections in Scotland and Wales, as well as in various council areas across England.
While at times devolved and local elections can feel like a proxy for how voters feel about the UK government, voters aren’t choosing who they want to run Whitehall.
They’re choosing who they want to run the devolved governments in Scotland and Wales, or who they want to run their councils and local services.
But all these separate authorities have different powers – and some parties may campaign on things that the elections they’re contesting don’t actually have the power to change.
And some big policy areas, like defence and international relations, are controlled by Westminster for all nations.
So, what’s devolved to each nation and region – in other words, who’s in charge of what?
Scroll down to read more about each topic:
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Scotland has the power to set additional income tax bands. It has three additional rates – starter, intermediate, and top – making six in total.
Wales has the power to set part of each rate of income tax, although so far it has always chosen to set them so that they match the rate paid in England and Northern Ireland. Unlike Scotland, Wales can’t set additional rates of income tax.
Both nations also set their own taxes on the sale of land and buildings – which in England is called stamp duty – as well as taxes on landfill waste.
Northern Ireland has its own versions of council tax (domestic rates) and business rates, but other than that has few tax powers. It can set its own corporation tax rates, although has not actually done so yet.
English mayors are soon to get powers to introduce tourist taxes – which already exist in Scotland, and will in Wales from 2027.
Some mayors can also set their own precept on top of council tax.
While most powers over Universal Credit are reserved to the UK government, Scotland has powers to decide how frequently it’s paid.
It also has powers over benefits for disabled people, carers, and to cover the costs of pregnancy and looking after a child.
Wales has much fewer powers over benefits, although can reduce council tax for those on lower incomes.
Both nations can also provide additional housing benefits on top of those set by Westminster.
Benefits are entirely devolved in Northern Ireland, although they largely mirror those in Great Britain with some small variations – such as Universal Credit being paid more frequently.
Scotland and Wales are both in charge of their own NHS, and decide how much funding it gets and how it’s organised.
They’re also in charge of prescriptions, dentists, and mental health services.
Councils in Scotland and Wales oversee social care services.
Northern Ireland also runs its health service, known as HSC (Health and Social Care) – which also provides social care.
Abortion policy is also devolved to Northern Ireland, although Westminster legislated to decriminalise abortion there during a period of government collapse in Northern Ireland in 2019.
Some English mayors have powers over things like air quality and promoting healthier lifestyles, and mayors sit on local NHS care boards.
Scotland, Wales, and Northern Ireland all have powers over housing.
They decide how much to invest in housebuilding, and how many and what type of houses they want built – for example, how much social housing to build.
Scotland and Wales have both abolished right to buy schemes for social housing.
Scotland previously had controls on rent increases for private rental properties, although these ended in 2024.
Some English mayors will soon get powers over spending on housing delivery, as well as funding for affordable housing and the ability to oversee the Homes England agency in their areas. The Mayor of London can set targets for the numbers of new homes and new affordable homes.
Policing, prisons, and courts are devolved in both Scotland and Northern Ireland, and both devolved governments have funding and oversight powers.
The UK Supreme Court, however, is the final court for all nations in the UK.
Wales has no powers over policing, justice, and prisons, which are controlled by Westminster.
Some criminal justice powers also remain with the UK government for all nations, such as counter-terrorism and misuse of drugs.
Scotland and Northern Ireland both have their own separate legal systems, which have existed for a long time, well before the devolved governments were established.
Some English mayors have oversight powers over local police forces, with plans for all mayors to get those powers soon.
Scotland, Wales, and Northern Ireland all have powers over education.
They can set curriculums, school standards, qualifications, and provision for pupils with special educational needs and disabilities (SEND), as well as how much funding to provide schools.
As well as schools and colleges, they’re also in charge of universities, and the levels of tuition fees that they can charge.
Powers over early years settings are also devolved, as is child protection policy.
English mayors have powers over what training is provided in their areas, including adult funding and working with education providers over the types of skills needed in the local economy.
Scotland and Wales are both in charge of the majority of transport powers in each nation.
They’re responsible for road building and have powers over rail franchises and ticketing.
Wales owns some of its rail infrastructure, although it also has to work with the UK government who also owns some tracks.
Scotland sets its own drink-drive limit, which is lower than that of the rest of the UK.
Wales meanwhile has set a lower 20mph national speed limit, which has proved controversial.
But other things like the Highway Code, driver licensing, and aviation are controlled by Westminster.
Northern Ireland is also in charge of transport powers including rail and roads, and works with the Republic of Ireland to agree common approaches on things like safety and strategic transport planning.
Some English mayors have powers over transport, such as local rail and bus services, as well as licensing for taxis and private hire vehicles.
Scotland, Wales and Northern Ireland all have powers over economic development, designed to encourage entrepreneurship and support key sectors in their country, such as energy in Scotland, manufacturing in Wales, and the creative industries in Northern Ireland.
Lots of the other things they have powers over – like transport, housing, planning, and skills – can also help grow the economy.
That’s also true for English mayors, and a big part of their role is to help drive the economy in their local areas. They do this by creating local growth plans to try to boost key industries in their areas. They also allocate investment funds from Westminster.
The government says it will also give mayors powers to spend some tax revenue locally.
However, Westminster remains in control for the whole UK on things like financial services, currency, competition policy, consumer protection, and for employment rights in England, Scotland, and Wales.
English mayors oversee strategic planning, looking at what types of infrastructure, buildings, and housing are needed in an area, as well as how to grow the economy and improve the local environment.
They also have so-called call-in powers, where they can look at planning applications that have been rejected by local councils and can decide whether to overturn them.
The Mayor of London has call-in powers for licensing, such as for pubs and late-night venues.
Scotland, Wales, and Northern Ireland all have powers over planning.
They create national planning rules and set building regulations, and can also ‘call-in’ plans rejected by councils.
Scotland and Northern Ireland also have powers over alcohol licensing. In Scotland, shops can only sell alcohol at certain times, while in Northern Ireland there are a limited number of alcohol licences, so any new pub or off-licence must wait for an existing one to close down.
Scotland, Wales, and Northern Ireland are all in charge of environment policy. They set standards for water supplies and environmental protection, work to tackle pollution and coastal erosion, and oversee things like waste management and national parks.
They’re also in charge of their own climate policy, and set their own targets for the reduction of greenhouse gas emissions, carbon budgets, and on climate change reporting.
The devolved nations also run agriculture, forests, and fishing, as well as most animal welfare standards.
Energy policy for Scotland and Wales, however, is largely controlled by Westminster – such as on oil and gas licences or on nuclear, although planning decisions for new nuclear power stations are devolved. Westminster also controls nuclear for Northern Ireland.
English mayors draw up local nature recovery strategies, designed to protect and restore green spaces and habitats, as well as looking at sustainable development in planning strategies. Some also have powers over air quality.
