The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018. However, the detail on bands and rates will not be set out until the autumn in secondary legislation, as part of the Scottish government’s budget process.
Commenting on the deferred announcement of rates and bands, Moira Kelly, chair of the CIOT’s Scottish technical committee, said that the government ‘has missed an opportunity to provide those impacted by the tax – passengers, airlines and airports – with advanced notice of what they will pay in the future and how this compares with the outgoing regime it has been designed to replace.’
The Scottish government’s plan is to achieve a 50% reduction in the overall burden of the tax by the end of the current Parliament, leading to abolition of the tax altogether ‘when resources allow’.
The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018. However, the detail on bands and rates will not be set out until the autumn in secondary legislation, as part of the Scottish government’s budget process.
Commenting on the deferred announcement of rates and bands, Moira Kelly, chair of the CIOT’s Scottish technical committee, said that the government ‘has missed an opportunity to provide those impacted by the tax – passengers, airlines and airports – with advanced notice of what they will pay in the future and how this compares with the outgoing regime it has been designed to replace.’
The Scottish government’s plan is to achieve a 50% reduction in the overall burden of the tax by the end of the current Parliament, leading to abolition of the tax altogether ‘when resources allow’.
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