Devo Plus is a cross-party and non-party grouping which has been set up by Reform Scotland to promote the idea of the Scottish Parliament, as far as possible, raising the money it spends, and its objective is to see the creation of a system which allows for this to happen.In the plans set out by Reform Scotland the Scottish Parliament would take control of most taxes, with the exceptions of VAT and National Insurance, to raise the income necessary to meet the Scottish Parliament’s expenditure responsibilities.