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Parliamentary debates and questions

S5W-10131: Mike Rumbles (North East Scotland)

Scottish Liberal Democrats

Date lodged: 5 July 2017

To ask the Scottish Government, in the event that Air Departure Tax is reduced by 50%, how it can ensure that this reduction is passed on to passengers.

Answered by: Derek Mackay 4 August 2017

As set out in my response to question S5W-10128 on 4 August 2017, the Scottish Government has committed to undertaking and publishing a range of impact assessments of Air Departure Tax (ADT).

The Government has already commissioned an independent economic impact assessment of the overall 50% ADT reduction plan. This includes considering the best way to design a robust monitoring and evaluation framework so that this can be put in place for assessing the economic, environmental and social impacts of ADT in the future. The economic assessment will be published in the autumn, no later than when the Government sets out its secondary legislation plans for ADT tax bands and tax rate amounts.

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