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Publication - Impact assessment

Air Departure Tax Highlands and Islands Exemption: business and regulatory impact assessment

Published
25 September 2026
From
Deputy First Minister and Cabinet Secretary for Finance and Local Government, +3 more … Director of Tax, Director-General Exchequer, Strategy and Performance, Director-General Scottish Exchequer
Directorate
Tax Directorate
Topic
Money and tax, Transport
ISBN
9781807755416

This assessment considers the business and regulatory impacts associated with the introduction of secondary legislation for the Air Departure Tax Highlands and Islands exemption.

Supporting documents

Air Departure Tax: Highlands and Islands exemption Business and Regulatory Impact Assessment
File type
34 page PDF
File size
490.3 kB
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