Official Report 438KB pdf
10:03
Under agenda item 3, we are considering two instruments, on which no issues have been raised.
Air Departure Tax (Scotland) Act 2017 (Commencement No 1) Regulations 2026 (SSI 2026/248 (C 23))
UEFA European Championship (Scotland) Act 2026 (Commencement No 1) Regulations 2026 (SSI 2026/257 (C 24))
Is the committee content that no reporting grounds are engaged?
Members indicated agreement.
In relation to Scottish statutory instrument 2026/248, the committee asked the Scottish Government about the time taken to commence the provisions, given that nine years have passed since the Air Departure Tax (Scotland) Act 2017 received royal assent. We also asked for the Scottish Government’s timeline for bringing the 2017 act fully into force.
The correspondence that has been published in full alongside the papers for today’s meeting gives the Scottish Government’s detailed answer and sets out the difficulties experienced over the years in introducing the new tax, and advises that it now intends to bring the 2017 act fully into force on 1 April 2027.
Does the committee wish to highlight to the lead committee the Scottish Government’s explanation for the time that it has taken to commence the 2017 act?
Members indicated agreement.
That concludes the public part of the meeting.
10:04
Meeting continued in private until 10:18.
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