The Scottish government is consulting until 3 June 2016 on the structure of the devolved air passenger duty from April 2018. Scottish ministers have made a commitment to bring about a 50% reduction in the overall burden of air passenger duty (APD) in Scotland by 2021, followed by complete abolition 'when resources allow'.
The stakeholder forum, established in August 2015 to help in policy development, has expressed a preference for retaining the same per passenger charging model, and the same banding and rating structure as the UK APD. It would also like to see the 50% reduction applied equally across all APD rates and bands from 1 April 2018. The consultation notes, however, that environmental representatives on the forum were opposed to any reduction in the overall tax burden and to future abolition of the tax.
The Scottish government also intends to exempt passengers flying from Scottish Highlands and Islands airports.
Scotland’s deputy first minister John Swinney described UK APD as ‘one of the most expensive taxes of its kind in the world’ and ‘a barrier to Scotland's ability to secure new direct international routes and maintain existing ones’.
Liz Cameron OBE, director of the Scottish Chambers of Commerce, called for the reduction to be implemented earlier than 2021, to ‘boost tourism and our exporting competitiveness’.
The Scottish government is consulting until 3 June 2016 on the structure of the devolved air passenger duty from April 2018. Scottish ministers have made a commitment to bring about a 50% reduction in the overall burden of air passenger duty (APD) in Scotland by 2021, followed by complete abolition 'when resources allow'.
The stakeholder forum, established in August 2015 to help in policy development, has expressed a preference for retaining the same per passenger charging model, and the same banding and rating structure as the UK APD. It would also like to see the 50% reduction applied equally across all APD rates and bands from 1 April 2018. The consultation notes, however, that environmental representatives on the forum were opposed to any reduction in the overall tax burden and to future abolition of the tax.
The Scottish government also intends to exempt passengers flying from Scottish Highlands and Islands airports.
Scotland’s deputy first minister John Swinney described UK APD as ‘one of the most expensive taxes of its kind in the world’ and ‘a barrier to Scotland's ability to secure new direct international routes and maintain existing ones’.
Liz Cameron OBE, director of the Scottish Chambers of Commerce, called for the reduction to be implemented earlier than 2021, to ‘boost tourism and our exporting competitiveness’.
