Air Departure Tax Highlands and Islands Exemption: business and regulatory impact assessment
This assessment considers the business and regulatory impacts associated with the introduction of secondary legislation for the Air Departure Tax Highlands and Islands exemption.
Declaration
I have read the Business and Regulatory Impact Assessment and I am satisfied that it represents a fair and reasonable view of the expected costs, benefits and impact of the policy, and that these have been taken into account when making the policy decision. I am satisfied that business impact has been assessed with the support of businesses in Scotland.
I am also satisfied that officials have considered the impact on consumers as required by the Consumer Scotland Act 2020 in completion of the Consumer Duty section of this BRIA.
Signed:
Date:
Minister's name
Minister's title
Scottish Government Contact point: Stuart Wilson
Contact
Email: airdeparturetax@gov.scot