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Publication - Impact assessment

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

Published
25 September 2026
From
Deputy First Minister and Cabinet Secretary for Finance and Local Government, +3 more … Cabinet Secretary for Economy, Tourism and Transport, Director of Tax, Minister for Agriculture, Marine and the Islands
Directorate
Tax Directorate
Topic
Economy, Money and tax, Transport
ISBN
9781807755423

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.

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ICIA Completed by: Rhys Harper

Position: Senior Tax Policy Adviser

Signature: Rhys Harper

Date Completed: 2 September 2026

ICIA Authorised by: Lorraine King

Position: Deputy Director, Tax

Signature: Lorraine King

Date Completed: 9 September 2026

Contact

Email: airdeparturetax@gov.scot

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