The Scotsman cartoon: Smith Commission on devolution THE Smith Commission has recommended that the Scottish Parliament should be able to set its own income tax rates, with all of the cash earned staying north of the border. UK parties insisted the Smith Commission on devolution goes way beyond "the vow" they delivered in the final weeks of the independence referendum campaign - but nationalists argue that the vow "patently has not been delivered." Prime Minister David Cameron said: "I'm delighted with what's been announced. We are keeping our promises and we are keeping our United Kingdom together. I always said that a No vote did not mean no change. Indeed, we made a vow of further devolution for Scotland and today we show how we are keeping that vow and we will continue to keep that promise. New Scottish First Minister Nicola Sturgeon claimed the recommendation for changes do not go far enough and urged voters in Scotland to use May's general election to send that message to the Conservatives, Labour and the Liberal Democrats.