Delivering Scotland's Air Departure Tax

Part E: Reference and Response

This part includes a glossary of terms, a list of reliefs and exemptions presently in place for the UK levy, a full list of the questions in this consultation document, and details of how to submit a response.

Glossary of Terms

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: A tax which is set and managed by the Scottish Parliament.

Fiscal Framework: The Fiscal Framework agreement between Scottish and UK Governments determines how the Scottish Government is funded, and underpins the powers set out in 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 social security to the Scottish Government.

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

Reserved Tax: A tax which is set and managed by the UK Parliament.

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

Revenue Scotland Tax Powers Act 2014: Makes provision for a Scottish Tax System to enable the collection and management of devolved tax. It puts in place a statutory framework which applies to the devolved taxes and sets out in clear terms 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 forecaster that underpin the Scottish Budget.

Smith Commission: The Smith Commission was convened in September 2014 and charged with reaching a cross-party agreement on the devolution of further powers to the Scottish Parliament. The Smith Commission published its recommendations in November 2014.

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.