Consultation: Delivering Scotland’s air departure tax

A consultation involves a targeted inquiry aimed at gathering expert insights to inform policy decisions. Typically lasting for several months, these consultations invite contributions from academics to provide evidence-based recommendations. The findings may support policy development, inform debates, or guide decision-making processes.

Description

Overview The Air Departure Tax (Scotland) Act was passed by the Scottish Parliament in 2017. However, the implementation of Air Departure Tax (ADT) has been deferred since then due to concerns over whether the current Highlands and Islands exemption within Air Passenger Duty (APD) complies with