Meetings relating to Air Departure Tax and Air Passenger Duty: FOI release

Information requested

The date and time, meeting title, meeting agenda(s) and meeting minutes relating to meetings during the current Scottish Parliament session attended by a member of the Scottish Government’s Tax Directorate, and/or a Minister with responsibility for taxation policy, and/or Revenue Scotland where the meeting includes the terms ‘Air Departure Tax’, ‘ADT’, ‘Air Passenger Duty’ or ‘APD’ in its title, agenda, or minutes.

Response

I enclose a copy of some of the information you requested.

Some of the information you have requested is not held by the Scottish Government. Revenue Scotland is a Non-Ministerial Office independent of Scottish Ministers. The Scottish Government does not hold information on meetings between Revenue Scotland officials or Revenue Scotland Board members.

However, Freedom of Information requests can be made in writing to Revenue Scotland by email via info@revenue.scot, by post (PO Box 24068, Edinburgh, EH6 9BR) or by telephone on 03000 200 310.

While our aim is to provide information whenever possible, in this instance we are unable to provide some of the information you have requested because exemptions under sections s.29(1)(a) (policy formulation), s.35(1)(d): assessment or collection of taxes & s.38(1)(b) (personal information) of FOISA apply to that information. The reasons why these exemptions apply are explained in the Annex to this letter.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.

FOI 202400439000 - Information released - Annex

File type

PDF

File size

188.0 kB