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Some benefits, including Disability Living Allowance, Attendance Allowance and Carer's Allowance, are to be devolved under the Smith proposals.
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Speaking at the start of the budget debate, Mr Swinney said the Scottish government's longer-term financial decisions were influenced by the expectation of further powers, including over income tax rates and bands, being devolved under the Scotland Bill which is currently going through the UK Parliament.
This must come – indeed, partial income tax-raising powers will be devolved next year under the recent Scotland Act.
The powers to replace APD are due to be devolved to the Scottish Parliament under the Scotland Bill.
But the process will not have been completed across Scotland until October 2017 - a year before they are due to be devolved to the Scottish government under recommendations from the Smith Commission on additional powers for Holyrood.
Wales could control nearly £3bn in taxes by 2020 under the powers set to be devolved, the first ever official predictions have said.
Under the St David Day's Agreement, more powers on energy could be devolved to the Welsh government in the future.
Local government elections should be devolved, the commission reported.
Journalists will be expected to self-publish more and operational responsibility will be devolved to publishing areas under the mantra "local content, local sales, local management".
The rewards and recognition system should be devolved uniformly right from the National MoH to the health facility levels.
The commission also said housing benefit should be devolved to Holyrood, allowing MSPs to scrap the UK government's controversial under occupancy charge, branded the "bedroom tax" by Labour and other critics.
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