Air Departure Tax Highlands and Islands Exemption: island communities impact assessment
This assessment considers the impacts on island communities associated with the introduction of the Air Departure Tax Highlands and Islands exemption from 1 April 2027.
Step Two – Gather your data and identify your stakeholders
What data is available about the current situation in the islands?
Table 2 below sets out the Scottish Government's estimates of the number of domestic passenger aviation services which departed from the affected airports in the Highlands and Islands region. In recent years the provision of domestic aviation services appears to have remained broadly steady.
| Origin | 2023/24 | 2024/25 | 2025/26 |
|---|---|---|---|
| Barra - North Bay | 689 | 688 | 673 |
| Benbecula | 683 | 667 | 822 |
| Campbeltown - Machrihanish | 533 | 534 | 536 |
| Inverness | 4,079 | 3,872 | 3,995 |
| Islay - Glenegedale | 661 | 606 | 615 |
| Kirkwall | 2,701 | 2,638 | 2,636 |
| Lerwick/Tingwall | 1,033 | 1,029 | 997 |
| Shetland Islands - Sumburgh | 2,346 | 2,338 | 2,314 |
| Stornoway | 2,000 | 1,970 | 2,157 |
| Tiree | 831 | 889 | 895 |
| Wick | 554 | 486 | 274 |
Do you need to consult?
See response to equivalent question in Step One.
How does any existing data differ between islands?
We have set out above the data we have on aviation services. Air services, service frequency, sector lengths, fares and passenger numbers are liable to differ between airports
Are there any existing design features or mitigations in place?
The measure has been designed to purposively have differential impacts for the benefit of Highland and Island communities relative to the rest of Scotland.
Contact
Email: airdeparturetax@gov.scot