Meeting of the Parliament 15 March 2016
We will reduce the burden of air passenger duty in Scotland by 50 per cent, with the reduction beginning when a Scottish replacement tax is introduced in April 2018 and delivered in full by the end of the next session of the Scottish Parliament, which is expected to be in 2021. We will also abolish the tax entirely when resources allow.
We launched a public consultation on a Scottish replacement tax on Monday 14 March. The consultation seeks views on how the replacement tax should be structured and operated to help boost Scotland’s international connectivity and generate sustainable growth. In recognition of the important environmental issues that need to be considered, a consultation has also been launched on the initial findings and proposed scope and methodology of the strategic environmental assessment that we are undertaking.