No Fairer Scotland Duty Assessment Required Declaration: Air Departure Tax Highlands and Islands Exemption

Rationale for decision

The Highlands and Islands exemption is not a strategic decision and has no relevance to socio-economic inequalities. The Highlands and Islands exemption is a component of ADT, a tax paid by air carriers which does not differentiate or discriminate against people who share protected characteristics. Any socio-economic inequalities in relation to future secondary legislation will be addressed at the time.