Air Departure Tax Highlands and Islands Exemption: island communities impact assessment

Step Six – Making adjustments to your work

Should delivery mechanisms/mitigations vary in different communities?

No, the ADT Highlands and Islands exemption will be administered by Revenue Scotland in a consistent way across Scotland.

Do you need to consult with island communities in respect of mechanisms or mitigations?

No, the ‘Delivering Scotland’s Air Departure Tax’ consultation sought views and evidence specifically on Highlands and Islands impacts, as well as administration of the tax.

Have island circumstances been factored into the evaluation process?

Yes. See below.

Have any island-specific indicators/targets been identified that require monitoring?

The Scottish Government will monitor aviation services and passenger numbers operating to and from airports in the islands, as well as those to and from airports in the Highlands.

How will outcomes be measured on the islands?

The Scottish Government will measure whether any future changes in aviation services and passenger numbers operating to and from airports in the islands, as well as those to and from airports in the Highlands, are consistent with expectations.

How has the policy, strategy or service affected island communities?

The exemption has been specifically designed to protect Highlands and Islands aviation connectivity, while minimising the risk of competition distortion between market operators.

How will lessons learned in this ICIA inform future policy making and service delivery?

The Scottish Government will monitor the impact of the exemption on Highlands and Islands aviation services and passengers.