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Scottish government aims at a 50% reduction plan.
The Scottish government has launched consultations on the air departure tax (ADT). The first concerns the delivery of the 50% reduction policy plan and the other focuses on the environmental impacts from such a reduction (see here).
The government believes that the reduction will ‘boost Scotland’s air connectivity and economic competitiveness, encouraging the establishment of new routes which would enhance business connectivity and inbound tourism and help generate sustainable growth’. It plans to achieve the reduction by the end of the current session of the Scottish parliament next May.
Details of how it will be distributed across tax bands and tax rates will be set out in secondary legislation in the autumn. The new tax is expected to take effect from 1 April 2018, replacing UK air passenger duty.
Responses to the consultations should be emailed to here by 15 September.
