Air Departure Tax: consultations and environmental report

Consultations relating to our policy for an overall 50% Air Departure Tax (ADT) reduction by the end of the current session of Parliament. Includes a Strategic Environmental Assessment (SEA).


14 Programme of works and next steps

14.1.1 Public views and comments are invited on both the consultation on this Environmental Report, and the consultation on the Scottish Government's policy plan for a 50% reduction in the overall burden of ADT by the end of the current session of the Scottish Parliament.

14.2 How to respond

14.2.1 Responses to both consultations must be made by Friday 15 September 2017. You can respond online, by email or by post. Details on how to submit responses has been set out in the introductory 'How to respond' section of this document.

14.3 Suggested questions to help frame responses

14.3.1 Respondents may find the following first four questions helpful to provide a focus for their responses on this Environmental Report. Please note that responses do not need to be confined to these questions, and more general comments on this Environmental Report are welcomed in question 5.

Questions:

  • 1. What are your views on the evidence set out in the Environmental Report that has been used to inform the assessment process? (Please give details of additional relevant sources).
  • 2. What are your views on the predicted environmental effects as set out in the Environmental Report?
  • 3. Are there any other effects that have not been considered?
  • 4. Do you agree with the conclusions and recommendations set out in the Environmental Report?
  • 5. Please provide any other comments you have on the Environmental Report.

14.4 Next Steps

14.4.1 Responses received during this consultation will be analysed and used as part of the decision-making process, along with a range of other available information and evidence. We will publish a report of this analysis.

14.4.2 Thereafter, the next stage in the SEA process is the production of a post-adoption SEA Statement. The post-adoption Statement will reflect on the findings of the assessment and consultation, and will explain how the issues raised have been considered and addressed in the preparation of the secondary legislation setting out tax bands and tax rate amounts for ADT that will be laid before the Scottish Parliament in the autumn.

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