Publication - Impact assessment

Air Departure Tax Highlands and Islands Exemption: no Fairer Scotland Duty Assessment required 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: 9781807755539

No Fairer Scotland Duty Assessment is required for the Air Departure Tax Highlands and Islands Exemption.

Title of policy, strategy or programme

Air Departure Tax Highlands and Islands Exemption

Directorate: Directorate for Tax

Team: Transport Taxes

Policy lead responsible for taking the decision: Stuart Wilson

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