Scotland particularly in relation to taxation, were devolved to the Scottish Parliament after the referendum, following cross-party talks in the Smith Commission. The mainland of Scotland comprises the northern third of the land mass of the island of Great Britain, which lies off the north-west coast of Continental Europe. The total area is , comparable to the size of the Czech Republic. Scotland's only land border is with England, and runs for between the basin of the River Tweed on the east coast and the Solway Firth in the west. The Atlantic Ocean borders the west coast and the North Sea
River Esk, Dumfries and Galloway between Canonbie and Longtown. It forms the boundary between Scotland and England for a while as does its tributary, the Kershope Burn. The River Lyne enters on the left bank at Lynefoot just above the normal tidal limit of the estuarial section of the Esk. The River Sark and the Kirtle Water enter the tidal estuary of the Esk to the east and west of Gretna respectively. See main articles on each of these and some of their tributaries. River Esk, Dumfries and Galloway The River Esk (), also called the Border Esk, is a river in Dumfries and Galloway,