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.

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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

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