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Stage One Report on the Air Departure Tax (Scotland) Bill Published in Scotland by the Scottish Parliamentary Corporate Body

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Stage One Report on the Air Departure Tax (Scotland) Bill Published in Scotland by the Scottish Parliamentary Corporate Body Published 1 April 2017 SP Paper 118 5th Report, 2017 (Session 5) Finance and Constitution Committee Comataidh Ionmhais is Bun-reachd Stage One Report on the Air Departure Tax (Scotland) Bill Published in Scotland by the Scottish Parliamentary Corporate Body. All documents are available on the Scottish For information on the Scottish Parliament contact Parliament website at: Public Information on: http://www.parliament.scot/abouttheparliament/ Telephone: 0131 348 5000 91279.aspx Textphone: 0800 092 7100 Email: [email protected] © Parliamentary copyright. Scottish Parliament Corporate Body The Scottish Parliament's copyright policy can be found on the website — www.parliament.scot Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Contents Introduction ____________________________________________________________1 Background ____________________________________________________________2 Part One: Purpose of the Tax ______________________________________________4 Part Two: Key Concepts __________________________________________________6 Exemptions ___________________________________________________________6 Exemptions: Highlands and Islands _______________________________________9 Part Three: Tax Structure, Bands and Rates ________________________________10 Secondary Legislation __________________________________________________ 11 Finance Bill __________________________________________________________12 50% Reduction in ADT__________________________________________________12 Evidence Base: Economic Impacts ________________________________________15 Outcomes____________________________________________________________17 Environmental Impacts _________________________________________________18 Timetable for the Proposed Reduction of ADT _______________________________21 A Differentiated Approach? ______________________________________________22 Part Four: Payment, Collection and Management of Tax ______________________24 Connected Flight Rules _________________________________________________27 Financial Memorandum _________________________________________________28 Conclusions___________________________________________________________29 Annex A - Extracts from the Minutes_______________________________________30 Annex B - Written Evidence ______________________________________________34 Bibliography___________________________________________________________35 Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Finance and Constitution Committee To consider and report on the following (and any additional matter added under Rule 6.1.5A)— (a) any report or other document laid before the Parliament by members of the Scottish Government containing proposals for, or budgets of, public revenue or expenditure or proposals for the making of a Scottish rate resolution, taking into account any report or recommendations concerning such documents made to them by any other committee with power to consider such documents or any part of them; (b) any report made by a committee setting out proposals concerning public revenue or expenditure; (c) Budget Bills; and (d) any other matter relating to or affecting the revenue or expenditure of the Scottish Administration or other monies payable into or expenditure payable out of the Scottish Consolidated Fund. (e) constitutional matters falling within the responsibility of the Cabinet Secretary for Finance and the Constitution http://www.parliament.scot/parliamentarybusiness/CurrentCommittees/Finance- Constitution-Committee.aspx [email protected] 0131 348 5215 Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Committee Membership Convener Deputy Convener Bruce Crawford Adam Tomkins Scottish National Party Scottish Conservative and Unionist Party Neil Bibby Willie Coffey Scottish Labour Scottish National Party Ash Denham Murdo Fraser Scottish National Party Scottish Conservative and Unionist Party Patrick Harvie James Kelly Scottish Green Party Scottish Labour Liam Kerr Ivan McKee Scottish Conservative Scottish National Party and Unionist Party Maree Todd Scottish National Party Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Introduction 1. The Air Departure Tax (Scotland) Bill was introduced to the Scottish Parliament by the Cabinet Secretary for Finance and the Constitution (“the Cabinet Secretary”), on 19 December 2016 1 . The Bill makes provision for a tax, named the Air Departure Tax (ADT), to be charged on the carriage of chargeable passengers on chargeable aircraft by air from airports in Scotland. 2. The Bill is, in essence, an enabling Bill designed to provide the Scottish Government with the authority to levy a tax on the carriage of passengers that depart from Scottish airports. The Bill proposes that Revenue Scotland will be responsible for the collection and management of ADT. The Bill does not include proposals on passenger exemptions, aircraft exemptions or the tax bands and tax rate amounts which the Scottish Government intend to apply via secondary legislation. Although not part of the Bill the Scottish Government has stated, in the Bill’s accompanying documents, that it is committed to— a 50% reduction in the overall tax burden by the end of the fifth session of the Scottish Parliament, starting to implement that reduction in 1 April 2018 when it is proposed that the tax will come into effect, and also abolishing the tax when resources allow. 2 1 Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Background 3. At present, the levying of a tax on passengers from airports within the UK is levied by the UK Government through Air Passenger Duty (APD). APD came into effect in 1994 and is legislated for by the Finance Act 1994 (as amended). The Smith Commission, established in 2014 to agree proposals on the further devolution of powers to the Scottish Parliament, recommended that— The power to charge tax on air passengers leaving Scottish airports will be devolved to the Scottish Parliament. The Scottish Government will be free to make its own arrangements with regard to the design and collection of any replacement tax, including consideration of the environmental impact. In line with the approach taken in relation to the Scotland Act 2012, if such a tax is introduced by the Scottish Parliament to replace Air Passenger Duty (APD), the Scottish Government will reimburse the UK Government for any costs incurred in ‘switching off’ APD in Scotland. A fair and equitable share of associated administrative costs will be transferred to the Scottish Government. The Scottish Government’s block grant will be adjusted in line with the principles set out in paragraph 95 to accommodate the devolution of APD. 3 4. Section 17 of the Scotland Act 2016 devolved responsibility to the Scottish Parliament to levy a tax on the carriage of passengers by air from airports in Scotland. Section 17 of the 2016 Act came into effect on 23 May 2016 providing the Scottish Government with the power to legislate in this area. The Policy Memorandum to the Bill comments— APD will cease to apply in Scotland from 1 April 2018 and, if this Bill is enacted, ADT will replace it from that date. The provisions of the 2016 Act which disapply the existing APD regime in Scotland will be brought into force with effect from 1 April 2018 by regulations laid by Her Majesty’s Treasury in the UK Parliament. 4 5. Prior to the introduction of the Bill, the Scottish Government consulted on the form a replacement to APD should take and on a Strategic Environmental Assessment Screening and Scoping report. 5 In addition, the Scottish Government established a stakeholder forum to provide expert input into the development of the Bill. This body consisted of representatives from a range of sectors including airlines, airports, travel organisations, business representatives, tax accountancy and legal professional bodies and environmental organisations. 6 6. The Finance and Constitution Committee (“the Committee”) was designated the Lead Committee on the Bill and has scrutinised the Bill over four evidence sessions. The Committee also issued a call for written evidence. 7 The Bill consists of four main components as follows— • Part One – The Purpose of the proposed tax; • Part Two – The key concepts of the Bill; 2 Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) • Part Three – The tax structure, bands and rates; and • Part Four – Payment, collection and management of the tax. 7. The Committee’s consideration of the Bill in this report broadly follows the structure outlined above. 8 3 Finance and Constitution Committee Stage One Report on the Air Departure Tax (Scotland) Bill, 5th Report, 2017 (Session 5) Part One: Purpose of the Tax 8. The overall purpose of the Bill is to provide for the levying of a tax on the carriage of passengers by air from Scottish airports was broadly supported in the evidence the Committee received. In general, there was support amongst those who commented on the issue for the principle that APD should be devolved to the Scottish Parliament. 9. In terms of the content of ADT contained in the Bill, the Scottish Government proposes to largely mirror the structure of APD.
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