Question reference: S6W-26039
- Date lodged: 7 March 2024
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Current status: Answered by Tom Arthur on 20 March 2024
Question
To ask the Scottish Government, further to the answer to question S6W-25326 by Tom Arthur on 6 March 2024, whether it will detail how the UK subsidy control regime introduced in 2023 represents a barrier to implementation of a devolved Air Departure Tax, in light of the regime granting devolved governments the power to establish subsidy schemes such as tax exemptions based on local needs.
Answer
All subsidy schemes - including tax exemptions - must clearly demonstrate that the objective of the exemption clearly aligns with a set of seven principles defined in the Subsidy Control Act 2022. The Scottish Government will fully assess how any proposal for a devolved Air Departure Tax aligns with these principles.