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Air Departure Tax (Scotland) Bill - Business and Regulatory Impact Assessment

Air Departure Tax (Scotland) Bill - Business and Regulatory Impact Assessment

Tuesday, December 20, 2016

ISBN: 9781786527165

The Business and Regulatory Impact Assessment (BRIA) for Air Departure Tax (Scotland) Bill

Executive Summary

The provisions of the Scotland Act 2016 gave the Scottish Parliament legislative competence over the power to charge a tax on the carriage of passengers by air from airports in Scotland.

As a consequence, the Air Departure Tax (Scotland) Bill was introduced to the Scottish Parliament on 19 December 2016 setting out the Scottish Government’s legislative proposals for Air Departure Tax (ADT), which will replace UK Air Passenger Duty in Scotland from 1 April 2018.

This BRIA is an assessment of the likely impact of the ADT Bill.