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

Section 5: Scottish Government Compliance with UK regulatory alignment and EU Standards

5.1 Alignment of proposals with the Internal Market Act and Intra-UK Trade

The UK Internal Market Act 2020 does not apply to ADT as that Act states that the United Kingdom market access principles do not apply to any legislation so far as it imposes, or relates to the imposition of, any tax, rate, duty or similar charge.

5.2 Alignment of proposals with EU on standards and access to (trading) markets

The Scottish Government has considered examples from other EU Member States, including Germany and France, where comparable tax reliefs and tax exemptions from aviation passenger taxes have been implemented to protect rural and island aviation connectivity. At the time of publication, there is no publicly reported indication that the European Commission has initiated infringement proceedings in relation to those measures.