No Fairer Scotland Duty Assessment Required Declaration: Air Departure Tax Administration Regulations

Fairer Scotland Duty - Assessment not required declaration

Title of policy, strategy or programme

Air Departure Tax Administration Regulations

Directorate: Directorate for Tax

Division: Land and Environmental Taxes Division

Team: Transport Taxes

Policy lead responsible for taking the decision: Stuart Wilson

Rationale for decision

The administration regulations SSIs are not strategic and have no relevance to socio-economic inequalities. The SSIs will devolve a tax that is already currently in place (Air Passenger Duty), and as such there will be no immediate material changes. There may be scope to address any socio-economic inequalities in the secondary legislation, however this will be addressed at the time.

Sign off

I confirm that the decision not to carry out a Fairer Scotland assessment has been authorised by:

Name and job title of Deputy Director (or equivalent): Lorraine King, Deputy Director, Tax

Date authorisation given: 09/09/26