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Chamber and committees

Question reference: S6W-25326

  • Asked by: Liam McArthur, MSP for Orkney Islands, Scottish Liberal Democrats
  • Date lodged: 7 February 2024
  • Current status: Answered by Tom Arthur on 6 March 2024


To ask the Scottish Government, further to the answer to question S6W-22049 by Tom Arthur on 20 October 2023, whether it can provide an update on the work that is being undertaken to implement a devolved tax, and whether it will provide more details regarding any barriers to its implementation.


The introduction of Air Departure Tax (ADT) was deferred due to state aid issues raised in relation to the Highlands and Islands exemption. In January 2023, the UK Government replaced EU state aid rules with its own subsidy control regime.

The Scottish Government continue to explore all options to implement ADT in a way that protects Highlands & Islands connectivity and complies with the UK Government’s subsidy control regime.