published on 18 March 2014, setting out recommendations that would be implemented if Scotland voted no in the referendum, and Labour were elected in 2015. The proposals included allowing the Scottish Parliament to raise as much as 40% of its annual revenue, and giving it greater leeway to vary income tax rates from those in the rest of the UK. The plans would build on the powers devolved under the 2012 Scotland Act, which legislated for an increase in responsibility over taxation from 2016, in exchange for a 10% reduction in the grant received from Westminster. The Commission also recommended devolving responsibility in some other fiscal areas, such as the payment of Housing Benefit and the possible levy of a mansion tax in Scotland, but decided against taking charge of other financial matters, including state pensions, National Insurance and tariffs on North Sea oil. Other proposals were to retain the Barnett formula, give Scotland control over its railways, and transfer authority for dissolving parliament and holding elections from Westminster to Holyrood. Lamont described the proposals as "the right balance between fiscal accountability and insuring us against risk". Ben Thomson, chair of the cross-party Devo Plus think tank argued the plans were "just tinkering with the current system" and would allow the SNP to "say that the unionist parties aren't interested in real devolution". Deputy First Minister Sturgeon welcomed the prospect of increased devolution, but said a vote for independence was the only way to ensure greater powers for Scotland as "there [was] no guarantee that any new powers would be delivered in the event of a no vote". The proposals were subsequently endorsed by delegates at Scottish Labour's 2014 party conference. Free public services debate In September 2012, Lamont announced a policy review of Scotland's universal benefits, signalling that a future Labour administration would reverse many of the free services introduced since power was devolved to Scotland. Launching the review at an address to party delegates in Edinburgh, she questioned whether services such as prescriptions and tuition feeswhich are free in Scotlandshould continue to be available to all, regardless of income, and suggested the situation was unsustainable: "I believe our resources must go to those in greatest need ... Salmond's most cynical trick was to make people believe that more was free, when the poorest are paying for the tax breaks for the rich ... Scotland cannot be the only