This Bill proposes for a tax to be charged on the carriage of passengers on flights that begin at an airport in Scotland, to be called air departure tax (ADT).
This is a Government bill
The Bill became an Act on 25 July 2017
This Bill was passed and is now an Act of the Scottish Parliament.
This Bill proposes for a tax to be charged on the carriage of passengers on flights that begin at an airport in Scotland, to be called air departure tax (ADT).
This tax will be paid by the aircraft operator and will be collected and managed by Revenues Scotland.
There will be some exemptions:
As part of the Scotland Act 2016, responsibility for taxing passenger air travel is devolved. Air Departure Tax (ADT) replaced Air Passenger Duty (APD) for flights beginning in Scotland.
APD still applies in the rest of the UK to aircraft operators that are currently liable.
Air Departure Tax (Scotland) Bill as Introduced (481KB, pdf) posted 19 December 2016
Explanatory Notes (305KB, pdf) posted 19 December 2016
Policy Memorandum (355KB, pdf) posted 19 December 2016
Financial Memorandum (281KB, pdf) posted 19 December 2016
Delegated Powers Memorandum (155KB, pdf) posted 19 December 2016
Statements on legislative competence (67KB, pdf) posted 19 December 2016
All Bills introduced in the Parliament must be accompanied by specific documents. For most Bills, this includes:
Explanatory Notes: this document provides an overview of what the Bill does, plus a more detailed explanation of individual provisions.
Policy Memorandum: this sets out the objectives of the Bill. It also lists any alternatives considered, details of consultations, and an assessment of the effects of the Bill on a range of areas.
Financial Memorandum: this sets out estimates of costs, savings, and any changes to revenues expected to result from the Bill.
Delegated Powers Memorandum: this is needed if a Bill gives powers to make subordinate legislation or allows Scottish Ministers to issue directions, guidance or codes of practice.
Statements on legislative competence: two short statements, one by the Presiding Officer and one by the Member introducing the Bill. “Legislative competence” means the powers the Parliament has to make law.
The Presiding Officer has decided under Rule 9.12 of Standing Orders that a financial resolution is required for this Bill.
For each Bill, the Presiding Officer must decide if a 'Financial Resolution' is required. The main reasons a Bill would need a Financial Resolution are that:
If a Bill requires a Financial Resolution:
The Scottish Parliament's Information Centre (SPICe) prepares impartial research and analysis to assist MSPs in their examination of Bills and other parliamentary business.
The Bill was introduced on 19 December 2016
At Stage 1, the Bill is given to a lead committee. This is usually the committee whose remit most closely relates to the subject of the Bill. The lead committee will consider and report on the Bill. Other committees may also examine the Bill and report to the lead committee. Finally, there is a debate and vote by all MSPs on the general principles of the Bill. If the general principles are not agreed to, then the Bill ‘falls’ and can’t become law.
The lead committee for this Bill is the Finance and Constitution Committee.
The lead committee will usually examine the Bill through evidence sessions. This will involve contributions from individuals and organisations, known as 'witnesses', with knowledge of the subject matter. The committee might also discuss the Bill in private sessions.
The deadline for sharing your views on this Bill has passed.
If a Bill is relevant to more than one committee, 'secondary committees' may consider and report on the general principles of the Bill to the lead committee. Some Bills may also be considered by the Delegated Powers and Law Reform Committee or the Finance and Public Administration Committee.
A Stage 1 debate took place on 25 April 2017 to consider and decide on the general principles of the Bill.
Result 112 for, 4 against, 6 abstained, 7 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 1 on 25 April 2017
At Stage 2, MSPs can propose changes to a Bill. These are called 'amendments'. Any MSP can suggest amendments but only members of the Stage 2 committee can decide on them.
Documents with the amendments considered at this meeting held on 17 May 2017:
First Marshalled List of Amendments for Stage 2 (286KB, pdf) posted 15 May 2017
First Groupings of Amendments for Stage 2 (310KB, pdf) posted 15 May 2017
A Stage 2 'Marshalled List' is a list of all the amendments that have been lodged at Stage 2 (or, if the Stage is mid-way through, all those still to be dealt with). They are listed in the order in which they will be called by the convener and then decided on.
A 'Groupings' list shows how the amendments that are listed in the Marshalled List have been grouped together for debate. Each group contains amendments that are related to each other, even if they are at different places in the Marshalled List.
The Bill ended Stage 2 on 17 May 2017
At Stage 3, MSPs can propose further amendments (changes) to the Bill. These are debated and decided on in the Debating Chamber. At this stage, all MSPs can vote on them. There is then a debate on whether to pass the Bill. If the Bill is not passed, it ‘falls’ and can't become law.
Documents with the amendments considered at this meeting on 20 June 2017:
First Marshalled List of Amendments for Stage 3 (141KB, pdf) posted 18 June 2017
First Groupings of Amendments for Stage 3 (80KB, pdf) posted 18 June 2017
Once MSPs have decided on the amendments, they debate whether to pass the Bill.
Result 108 for, 11 against, 0 abstained, 10 did not vote Vote Passed
See further details of the motion
The Bill ended Stage 3 on 20 June 2017
If the Bill is passed, it is normally sent for Royal Assent after about 4 weeks. Royal Assent is when the Bill gets formal agreement by the King and becomes an Act of the Scottish Parliament. Some Acts become law straight after Royal Assent. Some only come into force on a later date. Sometimes different bits of the same Act become law on different dates.
This Bill was passed on 20 June 2017 and became an Act on 25 July 2017.