Scottish Parliament committee: Finance and Public Administration Committee

Recommendation 1

Scottish Statutory Instruments relating to Air Departure Tax SP Paper 26 Published 21 October 2026 Theme Conclusion

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Recommendation (the committee's words)

The Finance and Public Administration Committee therefore recommends that the following instruments be approved—
the Air Departure Tax (Scotland) Amendment Regulations 2026 [draft]; and
the Air Departure Tax (Administration) (Scotland) Amendment Regulations 2026 [draft].

From: Finance and Public Administration Committee, Scottish Statutory Instruments relating to Air Departure Tax (SP Paper 26), 21 October 2026

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