Scottish Parliament passes air departure tax

June 23, 2017

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The Scottish Parliament has passed the Air Departure Tax (Scotland) Bill, which sets out the structure of the devolved air departure tax and how it will be administered by Revenue Scotland when the new tax replaces air passenger duty in Scotland from April 2018. Full details of bands and rates will not be set out until the autumn in secondary legislation, as part of the Scottish government's budget process. The Bill was first introduced to Parliament in December 2016.

The Scottish government's plan is to achieve a 50% reduction in the overall burden of the tax by the end of the current Parliament, leading to abolition of the tax altogether "when resources allow".