The Scottish Government considered a range of evidence in reaching its conclusion that an exemption from Air Departure Tax (ADT)is necessary to protect Highlands and Islands aviation connectivity.This included evidence gathered through the ‘Delivering Scotland's Air Departure Tax’ consultation, which ran from 29 January to 26 March 2026 ,as well as wider stakeholder engagement.The evidence gathered via our consultation highlighted the particular connectivity challenges faced by communities and businesses in the Highlands and Islands region, which necessitates a continued tax exemption for the carriage of passengers to UK airports.The Scottish Government has also analysed official data published by the UK’s aviation regulator, the Civil Aviation Authority (CAA),as well as private sector passenger and route-level data provided by RDC Aviation.