Publication - Impact assessment

Air Departure Tax Highlands and Islands Exemption: no EIA Declaration

Published: 25 September 2026
From: Deputy First Minister and Cabinet Secretary for Finance and Local Government, +3 more … Director of Tax, Director-General Exchequer, Strategy and Performance, Director-General Scottish Exchequer
Directorate: Tax Directorate
Topic: Farming and rural, Money and tax, Scottish Budget, +1 more … Transport
ISBN: 9781807755515

No environmental impact assessment is required for the Air Departure Tax Highlands and Islands Exemption.

Supporting documents

I confirm that the decision to not carry out an EQIA has been authorised by:

Lorraine King: Deputy Director of Tax

09/09/2026

Contact

Email: airdeparturetax@gov.scot

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