'Delivering Scotland's Air Departure Tax': consultation analysis report

Glossary

ADS: Air Discount Scheme

ADT: Air Departure Tax

APD: Air Passenger Duty

Block Grant: Funding received by the Scottish Government made up of consequentials of UK Government expenditure, calculated by the Barnett Formula.

Block Grant Adjustment (BGA): Deductions or additions to the Scottish Government’s total Block Grant to reflect devolved tax receipts or social security expenditure.

Devolved Tax: The devolved taxes are the taxes which are specified in Part 4A of the Scotland Act 1998 as a devolved tax and include Air Departure Tax, Scottish Aggregates Tax and Land and Buildings Transaction Tax. . Revenue Scotland is responsible for the collection and management of the devolved taxes.

ETS: Emissions Trading System

Fiscal Framework: The Fiscal Framework agreement between the Scottish and UK Governments determines how the Scottish Government is funded and underpins the powers conferred by the Scotland Act 2016. The Fiscal Framework is a transparent mechanism for adjusting the Block Grant to reflect devolved revenues and the transfer of responsibility for certain social security benefits to the Scottish Government.

HMRC: His Majesty’s Revenue and Customs

Net Zero: Achieving an overall balance between emissions produced and emissions taken out of the atmosphere.

Reserved Tax: A tax which is out-with devolved competence and the policy responsibility for which lies with the UK Government.

Revenue Scotland: Revenue Scotland is the tax authority with responsibility for the collection and management of Scotland’s devolved taxes.

Revenue Scotland and Tax Powers Act 2014: Sets out the legislative framework for the collection and management of the devolved taxes and the relationship between the tax authority and taxpayers in Scotland, including the relevant powers, rights and duties.

Scotland Act 2016: An Act of the UK Parliament devolving further powers to the Scottish Parliament. The Act enacts recommendations of the Smith Commission.

Scottish Fiscal Commission: The Scottish Fiscal Commission provides the independent economic and fiscal forecasts that underpin the Scottish Budget.

Subsidy Control Act 2022: From 4 January 2023, public funding became subject to a new, UK-wide subsidy control regime. The framework for this new regime is provided in the Subsidy Control Act 2022.