Date lodged: 14 February 2017
To ask the Scottish Government what its response is to calls from the Chartered Institute of Taxation for it to provide more information regarding its proposed changes to air passenger duty; what the timetable is for how the changes will be phased in, and what plans it has for an independent assessment of the (a) socioeconomic and (b) environmental impact of the proposals.
Answered by: Derek Mackay 13 March 2017
The Scottish Government will provide further detail on its legislative proposals for tax exemptions, tax bands and tax rate amounts for Air Departure Tax (ADT) at a later date. The Scottish Government has developed and is continuing to refine an evidence base on ADT and has used it to inform the development of ADT policy, but is happy to listen to any recommendations that the Scottish Parliament may make on undertaking an independent assessment of its proposals.