Air Departure Tax (Scotland) Bill

The Scottish Government introduced the Air Departure Tax (Scotland) Bill on 19 December 2016.  The Bill is the latest step in the devolution of taxation powers arising from the Scotland Act 2016 following the devolution of Air Passenger Duty. 

The Bill provides for a tax to be charged on the carriage of passengers on flights that begin in Scotland. 

  

Evidence

The Committee issued a call for evidence on the Bill which can be accessed via the link below. The deadline for written submissions was Friday 10 February 2017.

Call for evidence on Air Departure Tax (Scotland) Bill.

 

• SPICe written evidence summary (102KB pdf)

• Letter from the Cabinet Secretary to the Convener on Air Departure Tax (Scotland) Bill consultations, dated 26 June 2017 (113KB pdf)
• Letter from the Cabinet Secretary to the Convener on Air Departure Tax (Scotland) Bill, Post Stage 2 report, dated 6 June 2017 (135KB pdf)
• Letter from the Cabinet Secretary to the Convener on Air Departure Tax (Scotland) Bill, Stage 1 report, dated 21 April 2017 (184KB pdf)
• Letter from the Finance and Constitution Cabinet Secretary to the Convener, dated 21 March 2017 (674KB pdf)
• Letter from the Environment, Climate Change and Land Reform Cabinet Secretary to the Convener, dated 21 March 2017 (593KB pdf)
• Letter from Airlines UK to the Convener, dated 28 February 2017 (458KB pdf)
• Letter from the Scottish Government dated 24 February 2017 (26.2KB pdf)