Stage One Report on the Air Departure Tax (Scotland) Bill

PDF Published: Saturday 01 Apr 2017

Air Departure Tax (Scotland) Bill and accompanying documents. (2017). Retrieved from http://www.parliament.scot/parliamentarybusiness/Bills/102778.aspx

Policy Memorandum, para.10. (2017).

Report of the Smith Commission, para. 86-88. (2014).

Policy Memorandum, para. 4. (2016).

Details of these consultation exercises and their responses can be accessed at. (2016). Retrieved from https://consult.scotland.gov.uk/fiscal-responsibility/air-passenger-duty/

Details of the meetings of the Stakeholder Forum can be accessed at-. (2016). Retrieved from http://www.gov.scot/Topics/Government/Finance/scottishapproach/airpassengerduty/APDstakeholderforum

The responses to the Committee's call for evidence can be accessed at. (2017). Retrieved from http://www.parliament.scot/S5_Finance/General%20Documents/PUBLIC_Submissions_Pack_-_ADT.pdf

See SPICe Briefing 'Air Departure Tax (Scotland) Bill' for background information on the operation of APD and on the content of the Bill. (2017). Retrieved from http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_17-05_Air_Departure_Tax_Scotland_Bill.pdf

Finance and Constitution Committee. (2017, February 1). Official Report, Col.16. Retrieved from http://www.parliament.scot/parliamentarybusiness/report.aspx?r=10773

Finance and Constitution Committee. (2017, February 1). Official Report, Col. 33-34.

Glasgow Chambers of Commerce. (2017). Written Submission, para. 4.3.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.22.

Chartered Institute of Taxation. (2017). Written Submission, para.4.3.

Reform Scotland. (2017). Written Submission, p.2.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.34.

Royal Society for the Protection of Birds. (2017). Written Submission, p.3.

Institute of Chartered Accountants of Scotland. (2017). Written Submission, p.4..

Finance and Constitution Committee. (2017, February 1). Official Report, Col.16.

International Air Transport Association. (2017). Written Submission, p.2.

CTF & WJOGACC. (2017). Written Submission, p.2-3.

Finance and Constitution Committee. (2017, March 1). Official Report, p.Col.21.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.23-24.

Delegated Powers and Law Reform Committee. (2017). 12th Report (Session 5), Air Departure Tax (Scotland) Bill at Stage 1, p.8-14. Retrieved from https://digitalpublications.parliament.scot/Committees/Report/DPLR/2017/3/1/Air-Departure-Tax--Scotland--Bill-at-Stage-1#Annexe

Delegated Powers and Law Reform Committee. (2017). 12th Report (Session 5), Air Departure Tax (Scotland) Bill at Stage 1, para.22.

Delegated Powers and Law Reform Committee. (2017). 12th Report (Session 5), Air Departure Tax (Scotland) Bill at Stage 1, p.5.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.37.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.14.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.45.

Scottish Government. (2017). Policy Memorandum to the Bill, para.56.

ABTA - The Travel Association. (2017). Written Submission, p.4.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.23.

Finance and Constitution Committee. (2017, February 1). Official Report, Col. 21.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.2.

Delegated Powers and Law Reform Committee. (2017). 12th Report, (Session 5) Air Departure Tax (Scotland) Bill at Stage 1, p.7.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.21.

Scottish Government. (2016). Policy Memorandum to the Bill, p.1-2.

Scottish Government. (2016). Policy Memorandum to the Bill, para.8.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.3.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.15-16.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.46.

Biggar Economics. (2016). Economic Impact of Edinburgh Airport.

York Aviation. (2012). The Impact of APD on Scotland.

Price Waterhouse Coopers. (2013). The economic impact of APD.

Oxford Economics. (2014). Aviation Benefits Beyond Borders.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.5.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.6-7.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.42.

Finance and Constitution Committee. (2017, February 8). Official Report, Col.30.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.22..

Correspondence from the Cabinet Secretary for Finance and the Constitution. (2017, March 21).

Finance and Constitution Committee. (2017, March 1). Official Report, Col.9.

Chartered Institute of Taxation. (2017). Written Submission, para.3.7.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.15.

AGS Airports Limited,. (2017). Written Submission, p.3.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.28.

Royal Society for the Protection of Birds. (2017). Written Submission, p.2.

Scottish Government. (2017, February 24). Correspondence from the Scottish Government, 'Air Departure Tax (Scotland) Bill, p.2. Retrieved from http://www.parliament.scot/S5_Finance/General%20Documents/ADT_Bill_-_Letter_to_FC_240217.pdf

Rural Economy and Connectivity Committee. (2017). Report on the Draft Climate Change Plan - The Draft Third Report on Policies and Proposals 2017-2032, para.222. Retrieved from https://digitalpublications.parliament.scot/Committees/Report/REC/2017/3/10/Report-on-the-Draft-Climate-Change-Plan--the-draft-Third-Report-on-Policies-and-Proposals-2017-2032-1#Aviation

Finance and Constitution Committee. (2017, March 1). Official Report, Col.20.

Committee on Climate Change. (2016). Reducing emissions in Scotland: 2016 progress report, p.73.

Scottish Government. (2017, March 21). Correspondence from the Cabinet Secretary for Environment, Climate Change and Land Reform.

ABTA - The Travel Association. (2017). Written Submission, p.3.

Institute of Chartered Accountants of Scotland. (2017). Written Submission, p.3-4.

Airlines for America. (2017). Written Submission, p.3.

Scottish Chambers of Commerce. (2017). Written Submission, p.3.

Finance and Constitution Committee. (2017, March 1). Official Report, Col.11-12.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.3.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.12.

Finance and Constitution Committee. (2017, February 1). Official Report, Col. 34.

Revenue Scotland. (2017, February 24). Written Correspondence, p.1. Retrieved from http://www.parliament.scot/S5_Finance/General%20Documents/Letter_from_Revenue_240217.pdf

Finance and Constitution Committee. (2017, February 22). Official Report, Col.2.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.7.

Finance and Constitution Committee. (2017, February 22). Official Report, Col. 7.

Finance and Constitution Committee. (2017, February 22). Official Report, Col.5.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.20-21.

ABTA - The Travel Association. (2017). Written Submission, p.5.

Finance and Constitution Committee. (2017, February 1). Official Report, Col.22.

Last Updated: 26/4 2:07pm

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