Delivering Scotland’s air departure tax

Closes 26 Mar 2026

This service needs cookies enabled.

Part D: Impact assessments

In accordance with legislative requirements, a number of Impact Assessments are or will be completed as part of work to develop ADT.  

D1. Do you have any information which could inform any final BRIA relating to the revised Highlands and Islands exemption?

In developing proposals for legislation, a Business and Regulatory Impact Assessment (BRIA) analyses whether a policy is likely to increase or reduce the costs and burdens placed on businesses, the public sector, voluntary and community organisations. 

D2. Are you aware of any examples of particular current or future impacts, positive or negative on young people, (children, pupils, and young adults up to the age of 26) of any aspect of the proposals in this consultation?

Child Rights and Wellbeing Impact Assessment

The Articles of the UN Convention on the Rights of the Child and the child wellbeing indicators under the Children and Young People (Scotland) Act 2014 apply to all children and young people up to the age of 18, including non-citizen and undocumented children and young people. 

Passengers who have not yet reached the age of 16 before the departure date of the flight are designated as non-chargeable passengers under the 2017 ADT Act.   

D3. Are you aware of any examples of potential impacts, either positive or negative, that you consider any of the proposals in this consultation may have on the environment?

The Environmental Assessment (Scotland) Act 2005 requires those preparing public plans and programmes to undertake a Strategic Environmental Assessment (SEA) if they are likely to result in significant environmental effects when implemented.  

D4. Are you aware of any examples of how the proposals in this consultation may impact, either positively or negatively, on these with protected characteristics?

In developing proposals for an ADT Highlands and Islands exemption, the public sector equality duty requires the Scottish Government to pay due regard to the need to: 

  • eliminate discrimination, victimisation, harassment or other unlawful conduct that is prohibited under the Equality Act 2010; 
  • advance equality of opportunity between people who share a protected characteristic and those who do not; and 
  • foster good relations between people who share a relevant protected characteristic. 

We have considered the proposals against the needs of the general equality duty as set out in section 149 of the Equality Act 2010, and have considered whether the measures could constitute direct and/or indirect discrimination.  

On present evidence, we do not assess that this policy will have any impact on those who share a protected characteristic. This assessment will be updated following the public consultation, and associated engagement, to reflect any new evidence.  

Protected Characteristics

  • Age;
  • Disability;
  • Gender reassignment;
  • Marriage and civil partnership;
  • Pregnancy and maternity;
  • Race;
  • Religion and belief;
  • Sex; and
  • Sexual orientation
D5. Are you aware of any examples of potential impacts, either positive or negative that you consider any of the proposals in this consultation may have on groups or areas at socio-economic disadvantage (such as income, low wealth or area deprivation)?

The Fairer Scotland Duty is set out in legislation in Part 1 of the Equality Act 2010 and came into force in Scotland from April 2018. It requires Scottish Ministers and named public bodies to actively consider what more can be done to reduce the 'inequalities of outcome' caused by 'socio-economic disadvantage' when making 'strategic decisions'. 

D6. Are you aware of any examples of how the proposals in this consultation might impact, positively or negatively, on island communities in a way that is different from the impact on mainland or other areas?

The Islands (Scotland) Act 2018 provides for a duty on Scottish Ministers and other relevant public bodies that they must have regard to island communities in exercising their functions and in the development of legislation. 

Section 13 of the 2018 Act obliges the Scottish Ministers to prepare an Islands Communities Impact Assessment (ICIA) in relation to legislation which, in their opinion, is likely to influence an island community that is significantly different from its effect on other communities in Scotland. 

D7. Are you aware of any examples of how the proposals in this consultation might impact, either positively or negatively, on rural communities on mainland Scotland?