Air Departure Tax: Expert Advisory Group - terms of reference

Context

The Scottish Government is establishing an Advisory Group to support the implementation of Air Departure Tax and to inform future policy and legislation for the tax. The Group is intended to provide a broad view of subject matter expertise and perspectives, and act as a sounding board.

The composition of the Group is intended to bring together a broad range of interests in aviation tax policy, from airlines, airports, booking agents, consumer rights, environmental and sustainable transport organisations, and broader economic interest groups.

Remit

The Group’s remit will be to provide expert advice, challenge and scrutiny of prospective policy options. It will also seek to identify and offer solutions to any potential challenges and unintended consequences.

The Group will not be responsible for setting direction or making recommendations, nor will it be accountable for any decisions which will ultimately be taken by Scottish Ministers.

Governance and accountability

The Group will be led by the Scottish Government; Lorraine King will chair the Group and officials from the Air Departure Tax Team will provide the secretariat function.

Papers for each of the meetings will be circulated a minimum of five days prior. Members are asked to engage with the papers ahead of time to increase the productivity of the meetings.

The Scottish Government will provide initial policy propositions for the Group to contribute thoughts and insights on. Members will also be invited to offer alternative propositions and be encouraged to raise issues they feel should be addressed.

Each member of the Group will bring their own experience to discussions. It is expected that all members will listen to and be tolerant of different views and perspectives, even if they do not agree with them.

Timescale, frequency and location of meetings

The Group will meet periodically over 2026 to 2027. Meetings will be held online and usually last for 1 hour.

Membership

Officials from the Scottish Government, Revenue Scotland and Transport Scotland will also attend the meetings.

Membership of the Group may be fluid to accommodate for the direction of discussions and the expertise required.

Outputs

Scottish Government officials will use outputs from the meetings of the Group to inform advice to Scottish Ministers on the formulation of policy and legislation.

Membership of the Group and minutes of meetings will be published on the Scottish Government website.