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Written Question
Air Passenger Duty: Scotland
Tuesday 17th June 2014

Asked by: Angus Brendan MacNeil (Independent - Na h-Eileanan an Iar)

Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what plans he has to devolve Air Passenger Duty to Scotland.

Answered by Baroness Morgan of Cotes

Beyond the powers in the Scotland Act 2012, the Government has no plans for further devolution of tax powers to Scotland until the referendum on Scottish independence has been settled

Budget 2014 announced the reform of air passenger duty with the abolition of bands C and D from 1 April 2015. This will eliminate the two highest rates of air passenger duty charged on flights to countries over 4,000 miles from Britain, cutting tax for millions for passengers to travelling to China, India, Brazil and many other emerging markets. This will mean that flights to South Asia and the Caribbean will pay tax at the lower band B rate.