Delivering Scotland's Air Departure Tax

Question List

Part A: Highlands and Islands Exemption

A1 - Do you agree that the carriage of passengers from airports in the Highlands and Islands to airports in Scotland and the rest of the UK should be exempt from ADT?

A2 - Do you agree that the carriage of passengers to airports in the Highlands and Islands from all Scottish airports should be exempt from ADT?

A3 - Do you agree that direct and connecting international flights from airports in the Highlands and Island should not be exempt from ADT?

A4 - How could different segments of the aviation market respond to the proposed Highlands and Islands exemption?

A5 - What impact could the proposed Highlands and Islands exemption have on:

• customer demand
• route viability
• regional economic development
• any other factors

A6 - Do you agree that the carriage of passengers on private jets should not be included within the scope of the exemption?

A7 - Will air carriers face any operational or administrative challenges in applying the proposed Highlands and Islands exemption?

Part B: Taxation of Private Jets

B1 - Who are the primary users of private jet flights departing from Scottish airports?

B2 - What are the primary reasons for using private jets?

B3 - What evidence can you provide about demand, profitability and price sensitivity of the private jet sector in Scotland?

B4 - What role could ADT play in supporting decarbonisation of the private jet sector?

B5 - What additional factors should the Scottish Government consider in setting future ADT rates for private jet flights?

Part C: Operational and Future Policy Considerations

C1 - Do you have any comments or suggestions regarding the legislative and operational framework currently in place for ADT? Do you foresee any potential challenges under the current framework?

C2 - What are your views on the future role for ADT policy in Scotland and the associated economic, environmental and social impacts?

Part D: Impact Assessments

D1 - Do you have any information which could inform any final BRIA relating to the revised Highlands and Islands exemption?

D2 - Are you aware of any examples of particular current or future impacts, positive or negative on young people, (children, pupils, and young adults up to the age of 26) of any aspect of the proposals in this consultation?

D3 - Are you aware of any examples of potential impacts, either positive or negative, that you consider any of the proposals in this consultation may have on the environment?

D4 - Are you aware of any examples of how the proposals in this consultation may impact, either positively or negatively, on these with protected characteristics (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation)?

D5 - Are you aware of any examples of potential impacts, either positive or negative that you consider any of the proposals in this consultation may have on groups or areas at socio-economic disadvantage (such as income, low wealth or area deprivation)?

D6 - Are you aware of any examples of how the proposals in this consultation might impact, positively or negatively, on island communities in a way that is different from the impact on mainland or other areas?

D7 - Are you aware of any examples of how the proposals in this consultation might impact, either positively or negatively, on rural communities on mainland Scotland?