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The CIOT calls for Scottish version to be similar to the UK’s to avoid double taxation problems.
The Chartered Institute of Taxation (CIOT) has suggested to the Scottish government that when air passenger duty (APD) is devolved to Scotland in 2018, it would be helpful for the Scottish version to be similar to the UK’s.
The tax body is concerned that the UK and Scottish governments may adopt different approaches to connected flights which could lead to double taxation.
John Cullinane, CIOT’s tax policy director, said: ‘We urge joint working by the UK and Scottish governments on connected flights to avoid travellers facing double taxation and the risk that this extra cost will eventually be added to the cost of flights by the industry.’
