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=== United Kingdom === Since [[devolution in the United Kingdom]] was implemented in the late 1990s, creating the [[Scottish Parliament]], [[Welsh Assembly]] and the [[Northern Ireland Assembly]], the devolved governments of [[Scotland]], [[Wales]] and [[Northern Ireland]] have been funded by block grants from the [[government of the United Kingdom]] because only a relatively small percentage of the tax revenue is collected by the devolved governments. Westminster provides a block grant for [[Transport for London]] reflecting the expense of operating the London Underground and the fact the Greater London Authority is unable to raise a transport levy on council tax unlike other metropolitan counties in the UK{{cn|date=October 2021}} (though since 2012 the Mayor of London's [[Community Infrastructure Levy]] has been introduced, allowing the Mayor to attach a levy on property development to serve a similar function). Under the terms of the [[Scotland Act 2012]], the block grant from the [[United Kingdom]] government to Scotland will be cut, but the [[Scottish Government]] will be able to collect an equivalent amount of [[income tax]].<ref name = "devolution">{{cite web |url=https://www.bbc.co.uk/news/uk-scotland-11863392 |title=Q&A: Scotland Bill |first=Andrew |last=Black |publisher=[[BBC News]] |date=30 November 2010 |access-date=14 April 2014}}</ref>
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