Question reference: S6W-26539
- Asked by: Graham Simpson, MSP for Central Scotland, Scottish Conservative and Unionist Party
- Date lodged: 28 March 2024
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Current status: Answered by Tom Arthur on 23 April 2024
Question
To ask the Scottish Government when it plans to implement Air Departure Tax, in light of the Climate Change Committee’s recommendation in its 2023 Report to Parliament.
Answer
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.
We 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.
The Scottish Government recognises the critical role air connectivity plays in the lives of residents and communities in the Highlands and Islands, and in the promotion of sustainable economic growth across the region.
Once a solution to the Highland & Islands exemption has been identified, we will review the rates and bands of ADT prior to the implementation of the tax, to ensure they are aligned with our net zero ambitions.
The UK-wide Air Passenger Duty will continue to apply in Scotland until ADT is implemented.