Air Departure Tax
How we forecast devolved taxes
Author / Creator: Scottish Fiscal Commission
Media type: Report
Date published: 2021
This report sets the approach to forecasting fully devolved taxes: Non-Domestic Rates, Land and Buildings Transaction Tax and Scottish Landfill Tax. It also sets out how illustrative forecasts for Air Passenger Duty and Aggregates Levy are produced.
APD Cut: A Flighty Economic Case
Author / Creator: Craig Dalzell
Media type: Policy Paper
Date published: April 2016
The case for the Scottish Government’s proposal to half and then eliminate Air Passenger Duty with the stated goal of boosting tourism in Scotland is examined and found to be counter-productive.
Air Departure Tax: A Post-Brexit Analysis
Author / Creator: Craig Dalzell
Media type: Policy Paper
Date published: February 2017
The Scottish Government’s plan to cut Air Departure Tax and to eliminate it entirely at an unspecified future date. There is significant evidence that the economic impacts of the cut will not be as great or as beneficial as has been claimed.