No EIA Declaration : Air Departure Tax Highlands and Islands Exemption

Reason why no EQIA is being carried out and justification for making that decision

Will individuals have access to, or be denied access to, a service or function as a result of your policy or the changes you propose to make? - No

Will the implementation of your policy, directly or indirectly, result in: individuals being employed; a change in staffing levels, terms and conditions, employer or location? – No

Is there a change in the size of budget, or an impact on resources, and will this change (potentially) impact on individuals? For example, will a service be withdrawn, changed or expanded? – No

Will your policy impact on another policy that affects people? - No

The Highlands and Islands exemption is not a strategic decision and has no relevance to socio-economic inequalities. The Highlands and Islands exemption relates to a tax paid by air carriers and does not differentiate or discriminate against people who share protected characteristics. There may be scope to address any socio-economic inequalities in future secondary legislation, however this will be addressed at the time.