Air Passenger Duty

                            We want to hear your ideas on proposals for a tax to replace Air Passenger Duty (APD) in Scotland

 

                  

 

Background

The Smith Commission Report published on 27 November 2014 recommended that “the power to charge tax on air passengers leaving Scottish airports” should be devolved to the Scottish Parliament. 

This proposal, and others contained in that report, is the subject of the Scotland Bill currently being considered at Westminster.  The Scottish Government is now taking forward plans for a Scottish replacement to APD, which is expected to come into force from 1 April 2018.  The Scottish Parliament will be able to legislate for a replacement tax only once the Scotland Bill has been enacted.

The Scottish Government has launched two public consultations on a Scottish replacement to APD:

  • ‘A consultation on a Scottish replacement to APD’ seeks views on how a replacement to APD in Scotland should be structured and operated in order to help generate sustainable growth through improving Scotland’s international air connectivity.
  • ‘A Scottish replacement to APD: Strategic Environmental Assessment Screening and Scoping Report’ seeks views on the initial findings and proposed scope and methodology of the Strategic Environmental Assessment (SEA) that it is undertaking.

Both consultation papers can be found on the Scottish Government’s Citizen Space website at: https://consult.scotland.gov.uk/fiscal-responsibility/air-passenger-duty

 

Why we want to hear from you

In addition to encouraging formal responses to both consultation papers, the Scottish Government is keen to give everyone with an interest in this topic another avenue in which to actively engage on any of the matters raised in the papers.

The Scottish Government Dialogue is a simple and effective way in which to submit your thoughts and ideas, as well as comment on others. 

The Dialogue on a Scottish replacement to APD is open for submissions until Friday 3 June 2016. 

Any comments from the Scottish Government will be posted using the username SG_APD. Please contact apd@gov.scot with any enquiries.

Comments will be moderated in accordance with the Scottish Government Moderation Policy.

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