Estimate of the Impact on Emissions of a Reduction in Air Departure Tax in Scotland
2. The 2014 paper refers to the Air Passenger Duty (APD) which is the tax currently charged by the UK Government on flights from UK airports. Air Departure Tax (ADT) is the tax which is expected to replace APD for flights from Scottish airport from 1st April 2018.
3. Further information on the APD bands and rates can be found at: https://www.gov.uk/government/publications/excise-notice-550-air-passenger-duty/excise-notice-550-air-passenger-duty
4. The key airports are Aberdeen, Edinburgh, Glasgow, Inverness, and Prestwick.
5. Ticket price data was obtained from the RDC Aviation tool (for flights in 2016) and from Skyscanner for International Band B flights to be taken in September 2017.
6. See annex C4 in the DfT UK Aviation forecasts (2013) https://www.gov.uk/government/publications/uk-aviation-forecasts-2013
8. It is assumed that these passenger will depart and arrive back at the same terminal, and so are classified as return journeys.
9. This covers the four year period from 1st January 2018 to 31st December 2021.