Answer: devolution
Explanation:
Devolution is the granting of self government to the Scottish Parliament by the Parliament of the United Kingdom.
In Devolution, the powers that devolved the subnational authority will always reside in central government, this is quite different from federalism this makes the state remains a unitary state.
Legislation that create devolved parliaments can be amended by central government if need be.
Therefore the ability of scottish government to have certain laws for themselves is devolution.
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The correct answer is the first one! Excise tax is specifically a tax that only applies to a particular class of goods, such as for example gasoline and tobacco
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