ICAS ICAS logo

Quicklinks

  1. About Us

    Find out about who we are and what we do here at ICAS.

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

  4. Contact Us

    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Login
  • Annual renewal
  • About us
  • Contact us
  • Find a CA
  1. About us
    1. Governance
  2. Members
    1. Become a member
    2. Newly qualified
    3. Manage my membership
    4. Benefits of membership
    5. Professional development
    6. CA Wellbeing
    7. Mentoring
    8. Member rewards
    9. Area networks
    10. International communities
    11. Get involved
    12. Top Young CAs
    13. Career breaks
    14. Proud to be a CA
    15. ICAS podcast
    16. Newly admitted members 2022
  3. CA Students
    1. Student information
    2. Student resources
    3. Learning requirements
    4. Learning updates
    5. Learning blog
    6. Totum Pro | Student discount card
  4. Become a CA
    1. How to become a CA
    2. Routes to becoming a CA
    3. CA Stories
    4. Find a training agreement
    5. Why become a CA
    6. Qualification information
    7. University exemptions
  5. Employers
    1. Become an Authorised Training Office
    2. Resources for Authorised Training Offices
    3. Professional entry
    4. Apprenticeships
  6. Find a CA
  7. ICAS events
    1. CA Summit
  8. CA magazine
  9. Insight series 2022
    1. Finance + Trust
    2. Finance + Technology
    3. Finance + EDI
    4. Finance + Mental Fitness
    5. Finance + Leadership
    6. Finance + Sustainability
  10. Professional resources
    1. Anti-money laundering
    2. Audit and assurance
    3. Brexit
    4. Charities
    5. Coronavirus
    6. Corporate and financial reporting
    7. Business and governance
    8. Ethics
    9. Insolvency
    10. ICAS Research
    11. Pensions
    12. Practice
    13. Public sector
    14. Sustainability
    15. Tax
  11. Regulation
    1. Complaints and sanctions
    2. Regulatory authorisations
    3. Guidance and help sheets
    4. Regulatory monitoring
  12. CA jobs
    1. Hays | A Trusted ICAS CA Jobs Partner
    2. CA jobs partner: Rutherford Cross
    3. Resources for your job search
    4. Advertise with CA jobs
    5. Director of Finance and Company Secretary | Glasgow
    6. Hays | A Trusted ICAS CA Jobs Partner
  13. Work at ICAS
    1. Business centres
    2. Meet our team
    3. Benefits
    4. Vacancies
    5. Imagine your career at ICAS
  14. Contact us
    1. Technical and regulation queries
    2. ICAS logo request

Derek Mackay MSP makes stakeholder announcement on Scottish air departure tax

  • LinkedIn (opens new window)
  • Twitter (opens new window)
Justine Ricommini By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

26 June 2018

Key points

  • On 1 June 2018, Derek Mackay wrote to the Scottish ADT stakeholder forum.

  • A series of stakeholder meetings with H&I experts is now underway.

  • A new introduction date for the legislation now needs to be agreed with the UK Government.

Further delays beset Scottish Air Departure Tax, Justine Riccomini explains.

Background

For the last two years, the Scottish Government has been engaging in a series of stakeholder meetings with tax and demographics experts and senior airline professionals to work out its proposals on the replacement for UK Air Passenger Duty (APD), Air Departure Tax (ADT).

The Scottish Government is keen to introduce the new tax, the legislation for which has already been written and passed – but not yet introduced. The tax will be payable by aircraft operators and charged on the carriage of chargeable passengers on chargeable aircraft by air from airports in Scotland.

The Problem

Currently, The Highlands and Islands are exempt under Excise Notice 550 for all departing passengers under APD legislation. However, there are issues around state aid and combined with Brexit throwing a spanner into the works it is not clear when this new tax will be introduced.

The Finance Minister wrote to the Scottish Parliament on 1 June, stressing his continuing intention to introduce the legislation to ensure competitiveness in the Scottish airline industry. Mr Mackay stated that “The Scottish Government remains committed to a 50% reduction in ADT by the end of this Parliament, and to abolishing the tax when resources allow”. However, he stated that at present, the Scottish Government is not prepared to commit to introducing new legislation whilst uncertainty over the Highlands & Islands exemption remains.

The Solution?

The Scottish Government is proceeding with a programme of meetings planned from June with key stakeholders from organisations with expert knowledge of the H&I economy. In addition, the Scottish Government is continuing to work with the UK Government to formulate a solution. The details of what solution will emerge are as yet unknown. One thing is certain – for the airlines to set their fares for Summer 2019, they need to understand their cost base imminently, and Revenue Scotland also needs enough time to prepare for any measures well in advance of them being brought in. Until a suitable solution is found which produces no financial detriment to the Highlands & Islands region, it seems as if ADT will be left in the hangar.

Revenue Scotland publishes second three-year corporate plan

By Justine Riccomini, Head of Taxation (Scottish Taxes, Employment and ICAS Tax Community)

11 June 2018

ICAS publishes updated Guide to Scottish Taxes

By Charlotte Barbour, Director of Taxation, ICAS

2 May 2018

2022 06 camag 2022 06 camag
ICAS logo

Footer links

  • Contact us
  • Terms and conditions
  • Modern slavery statement
  • Privacy notice
  • CA magazine

Connect with ICAS

  • Facebook (opens new window) Facebook Icon
  • Twitter (opens new window) Twitter Icon
  • LinkedIn (opens new window) LinkedIn Icon
  • Instagram (opens new window) Instagram Icon

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window) Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window) Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window) Global Accounting Alliance
  • International Federation of Accountants (opens new window) IFAC
  • Access Accountancy (opens new window) Access Acountancy

Charities

  • ICAS Foundation (opens new window) ICAS Foundation
  • SCABA (opens new window) scaba
© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

ICAS logo

Our cookie policy

ICAS.com uses cookies which are essential for our website to work. We would also like to use analytical cookies to help us improve our website and your user experience. Any data collected is anonymised. Please have a look at the further information in our cookie policy and confirm if you are happy for us to use analytical cookies: