Air Passenger Duty

Overview

Consultation 1 – A consultation on a Scottish replacement to Air Passenger Duty

Click here to download a copy of the full paper on a Scottish replacement
to Air Passenger Duty

Overview  

This consultation paper seeks views on how a Scottish replacement to Air Passenger Duty should be structured and operated in order to help generate sustainable growth by boosting Scotland’s international air connectivity.

Why your views matter

The Smith Commission report published on 27 November 2014 recommended, amongst other things, that “the power to charge tax on air passengers leaving Scottish airports will be devolved to the Scottish Parliament. The Scottish Government will be free to make its own arrangements with regard to the design and collection of any replacement tax, including consideration of the environmental impact.”

This proposal, and others contained in that report, is the subject of the Scotland Bill currently being considered at Westminster and the Scottish Government is taking forward plans for a Scottish replacement to APD.  The Scottish Parliament will be able to legislate for this replacement tax only once the Scotland Bill has been enacted.

The Scottish Government wants to seek views from a wide range of stakeholders on how a Scottish replacement to APD should be structured and operated in order to help achieve the strategic objective of sustainable growth through improving air connectivity in Scotland.

Consultation 2 - A Scottish replacement to Air Passenger Duty – Strategic Environmental Assessment Screening and Scoping Report

Click here to download a copy of the full Strategic Environmental Assessment

Screening and Scoping Report document

Overview  

As well as consulting on the structure and operation of a Scottish replacement to APD, the Scottish Government is also consulting and seeking views on the initial findings and proposed scope and methodology of the Strategic Environmental Assessment (SEA) that it is undertaking. 

Why We Are Consulting 

SEA is a process of taking into account the potential environmental impacts that may arise from the implementation of certain Plans, Programmes and Strategies. It provides a means of identifying any significant effects that may arise and documenting these in an open and transparent way at a number of distinct stages. Screening and Scoping are two initial stages in this assessment process.

The Screening and Scoping Report sets the findings of initial assessment work to consider the likely environmental issues that may arise as a result of the implementation of a Scottish replacement to APD.  It also sets out the proposed methodology of how the assessment of these identified impacts will be considered during the subsequent assessment process.      

Views are being sought at this early stage ensure that the assessment proceeds with an effective evidence base that has been informed by key stakeholders and organisations.  In order to help structure responses, a number of questions have been set out within the Screening and Scoping Report.  However, additional views are also welcomed. 

If you have any further ideas or recommendations, join the conversation on our online discussion forum until Friday 8 April.”

What happens next

Once the consultation has closed the Scottish Government will use the responses to help design and structure a Scottish replacement to APD which better supports the Scottish Government's objective of improving Scotland's air connectivity. Subject to the enactment of the Scotland Bill currently being considered at Westminster, the Scottish Government intends to introduce draft legislation before the Scottish Parliament at a future date setting out these new arrangements.