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Published by The Scottish Parliamentary Corporate Body
Air Passenger Duty and Air Departure Tax - Highlands and Islands exemption
Author: Anouk Berthier
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Published: Thursday 12 Oct 2017 (SB 17-70)
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Background
Air Passenger Duty (APD) Highlands and Islands exemption
Air Departure Tax (ADT) exemption for the Highlands and Islands
Fiscal framework considerations
Background
Air Passenger Duty (APD) Highlands and Islands exemption
Air Departure Tax (ADT) exemption for the Highlands and Islands
Fiscal framework considerations
Sources
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Scottish Parliament. (2016). The agreement between the Scottish Government and the United Kingdom Government on the Scottish Government’s fiscal framework. Retrieved from
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/503481/fiscal_framework_agreement_25_feb_16_2.pdf
[accessed 6 October 2017]
Scottish Parliament. (2016). Air Departure Tax (Scotland) Bill [AS INTRODUCED]. Retrieved from
http://www.parliament.scot/Air%20Departure%20Tax%20Scotland%20Bill/SPBill03S052016.pdf
[accessed 10 October 2017]
Scottish Parliament. Finance and Constitution Committee. (n.d.) Stage One Report on the Air Departure Tax (Scotland) Bill. SP Paper 118 5th Report, 2017 (Session 5). Retrieved from
https://digitalpublications.parliament.scot/Committees/Report/FCC/2017/4/1/Stage-One-Report-on-the-Air-Departure-Tax--Scotland--Bill
[accessed 10 October 2017]
Scottish Parliament. Finance and Constitution Committee. (2017). Official Report 17 May 2017. Air Departure Tax (Scotland) Bill: Stage 2. Retrieved from
http://www.scottish.parliament.uk/parliamentarybusiness/report.aspx?r=10951&mode=pdf
[accessed 2017]
UK Parliament. (2017). Air passenger duty : introduction. Retrieved from
http://researchbriefings.parliament.uk/ResearchBriefing/Summary/SN00413
[accessed 10 October 2017]
UK Parliament. (2017). Bound Volume Hansard - Written Answers. 26 May 1999 Col. 183 - 184. Retrieved from
https://publications.parliament.uk/pa/cm199899/cmhansrd/vo990526/text/90526w12.htm#90526w12.htm_sbhd3
[accessed 6 October 2017]
UK Government. (1999). Stability and Steady Growth For Britain Pre-Budget Report. November 1999. Retrieved from
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/260769/cm4479.pdf
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UK Government. (2017). Gordon Brown – 2000 Budget Speech. Retrieved from
http://www.ukpol.co.uk/gordon-brown-2000-budget-speech/
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UK Parliament. (2000). Finance Bill. Retrieved from
https://publications.parliament.uk/pa/cm199900/cmstand/h/st000516/am/00516s02.htm
[accessed 10 October 2017]
Scottish Parliament. (2017). Chamber Official Report. 5 October 2017. Retrieved from
http://www.parliament.scot/parliamentarybusiness/report.aspx?r=11131&mode=pdf
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UK Government. (2017). A disaggregation of HMRC tax receipts between England, Wales, Scotland & Northern Ireland. Annual historical record. Her Majesty's Revenue and Customs. Retrieved from
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/648322/Disaggregated_tax_and_NICs_receipts_-_information_and_analysis.pdf
Scottish Government. (n.d.) Government Expenditure and Revenue Scotland 2016-17. Retrieved from
http://www.gov.scot/Resource/0052/00523700.pdf
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UK Government. (2017). A disaggregation of HMRC tax receipts between England, Wales, Scotland & Northern Ireland Methodology Note. Her Majesty's Revenue and Customs. Retrieved from
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/648326/Disaggregated_tax_and_NICs_receipts_-_methodological_note.pdf
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Eiser, D. (2016). Essentials of the Fiscal Framework. Retrieved from
http://www.parliament.scot/S5_Finance/Essentials_of_the_Fiscal_Framework_David_Eiser.pdf
[accessed 2017]
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