Estimate of The Impact on Emissions of a Reduction in Air Passenger Duty in Scotland

Footnotes

1. A return trip to London from Glasgow would count two passengers at Glasgow airport, once on departure and once on arrival.

2. 2009 has been chosen as the earlier year as it marks the introduction of the 4-band APD approach to APD in the UK.

3. CAA

4. These are popular airport destinations for Scottish passengers with the exception of Australia where there are no direct flights from Scotland. Australia is though a popular UK Band D destination. Prices are estimates averaged across a recent 12 month period. These are generated internally using available month by month price data from the source quoted in Annex C, and are rounded to the nearest £5. They are weighted to account for a small proportion of tickets sold that attract the standard rate of APD on Band B and above.

5. For example, business or first class tickets are available to both business and leisure passengers and while this category is differentiated in APD rates reason for travel is not separately identified as a sub category of ticket purchase. Band A APD covers both domestic and international destinations

6. HMRC APD Returns 2014

7. The emissions per passenger figures should be seen as indicative rather than exact due to the uncertainties surrounding the use and allocation of aviation fuel between different flights and UK countries. This figure is also an internal calculation.

8. The marginal impact of an additional passenger on an already scheduled flight will be significantly less than the average emissions figure for the flight as a whole, plus a change in demand might lead to a new flight to a new destination. Where this happens emissions will be 'stepped', driven by increases or decreases the number of flights.

9. Rather than the 50:50 split in Scottish passenger destinations the split used is 80:20 in favour of international travel

10. UK Aviation forecasts