<sod >Gordon Brown is to outline a Ã¢ÂÂthird optionÃ¢ÂÂ for Scotland, calling for Holyrood to be handed a raft of new powers after BritainÃ¢ÂÂs exit from the European Union.< eod>< sod > It calls for Holyrood to be handed a raft of new powers after BritainÃ¢ÂÂs exit from the European Union, including the abilityÃÂ to set VAT rates, sign international treaties, and regulate the environment,ÃÂ employment and energy.< eod>