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.

Table 2
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

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