The specific devolved matters are all subjects which are not explicitly stated in Schedule 5 to the Scotland Act as reserved matters. All matters that are not specifically reserved are automatically devolved to the Scottish Parliament. Most importantly, this includes agriculture, fisheries and forestry, economic development, education, environment, food standards, health, home affairs, Scots law – courts, police and fire services, local government, sport and the arts, transport, training, tourism, research and statistics and social work. The Scottish Parliament has the ability to alter income tax in Scotland by up to 3 pence in the pound. The 2012 Act conferred further fiscal devolution including borrowing powers and some other unconnected matters such as setting speed limits and control of air guns.