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Seòmar agus comataidhean

Question reference: S6W-14177

  • Date lodged: 20 January 2023
  • Current status: Answered by Tom Arthur on 30 January 2023

Question

To ask the Scottish Government whether it will provide an update on the timeframe for implementation of the Air Departure Tax.


Answer

As outlined in the Scottish Budget 2023-24, the Scottish Government remains committed to introducing Air Departure Tax when a solution to the Highlands and Islands exemption issue has been found. The Scottish Government is carefully considering the implications for this of the UK subsidy control regime that was introduced in January 2023.

Until Air Departure Tax is introduced, the UK Government will maintain the application of Air Passenger Duty in Scotland.