Publication - Impact assessment
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.
Footnotes
1. Air Departure Tax: consultation analysis report - gov.scot
2. Delivering Scotland's Air Departure Tax - gov.scot
3. Referred to as the Western Isles in Part 1 of schedule 1 (New local government areas) of the Local Government etc. (Scotland) Act 1994.
Contact
Email: airdeparturetax@gov.scot