Changes to devolution in the Scotland Bill risk damaging the country's finances and will be opposed unless significant new powers are added, a Scottish Parliament committee has concluded.
MSPs made 45 recommendations to the legislation, presently at Westminster, including greater control of taxes and borrowing powers.
Linda Fabiani, convener of the Holyrood committee that scrutinised the proposals, said: "There are elements of the Bill which the whole committee can welcome.
"However, overall, we believe the Bill does not go far enough and its provisions, if enacted, represent a significant risk to public finances in Scotland.
"Our report concludes that whilst the Bill delivers a very limited amount of financial accountability, it does not deliver what Scotland needs, which is full fiscal autonomy."
The Scotland Bill was drawn up by the UK Government to make changes to devolution. It proposes a new Scottish income tax rate, devolution of stamp duty and borrowing powers, among other measures.
Holyrood would be given responsibility for air gun regulations, drink-driving limits and the national speed limit.
But the financial package has proved controversial. The SNP-dominated Scotland Bill Committee split along party lines on some recommendations, with a minority report setting out the opposition's view.
However, there was unanimous support for the proposed £500 million borrowing cap to be doubled and for air passenger duty to be devolved. The committee also wants wider power to set all speed limits and for control of the Crown Estate.
The SNP and Green Party members of the committee supported calls for control of all income tax bands, saying the UK Government should pay for the costs of setting up the tax powers. Both parties also want revenues from excise duties on alcohol to be assigned to the Scottish Parliament. The SNP wants control of corporation tax.
The report concludes that the committee cannot recommend that the Scottish Parliament approves the necessary Legislative Consent Motion on the Bill. By convention, the Westminster Parliament does not normally legislate on devolved areas without consent.
Bruce Crawford, the Scottish Government minister responsible for parliamentary business, said: "I welcome this report and trust that the UK Government will give careful attention to its findings, as the Secretary of State for Scotland (Michael Moore) rightly pledged to do. We await the UK Government's response to the committee report with interest.
"We are keen to make progress on improving the Scotland Bill, and the Scottish Government and Parliament will be in a position to consider the matter of legislative consent once the Westminster coalition has taken the opportunity to give the report's recommendations the care and attention Mr Moore confirmed they would, and come forward with their proposals."
Mr Moore said: "The report introduces new issues which are being presented for the first time as potential amendments to the Scotland Bill and for which we have not seen or been given supporting evidence. It is evident that not even the committee has been able to reach consensus on them. The impact these new measures would have on Scotland is not clear.
"I will consider the committee's report carefully and will pay particular attention to the comments made about the measures that are actually at the heart of the Bill.
The minority report, published with the main committee recommendations, said it would be "perverse" to turn down substantial new powers.
James Kelly, a Scottish Labour MSP and deputy convener of the committee, said: "This is the biggest ever devolution of tax powers and responsibilities and makes MSPs responsible for raising money, not just spending it.
Tory MSP and committee member David McLetchie said the SNP was using the Bill as a platform for independence.
He added: "I'm afraid the majority position is not based on evidence, and is based simply on assertion."
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