Regulation 2 Amendment of the Air Departure Tax (Scotland) Act 2017

The Air Departure Tax (Scotland) Act 2017 is amended as follows.

In section 2(1)(b) (meaning of chargeable passenger), for “7” substitute “7A”.

After section 7 (changes of circumstance beyond passengers’ control), insert—

“Passengers carried on certain flights beginning or ending at an airport in a designated area

7A

(1)

A passenger is a non-chargeable passenger in relation to a flight if—

(a)

the passenger is carried on the flight in one of the circumstances set out in subsection (2),

(b)

the passenger will, according to the agreement for carriage, have standard class travel on every flight covered by the agreement for carriage, and

(c)

the aircraft on which the passenger is carried is not a special category aircraft.

(2)

The circumstances are that the flight (or, in the case of two or more flights which are connected flights, the first connected flight) begins at an airport—

(a)

in a designated area, and the passenger’s final destination is an airport in the United Kingdom,

(b)

in Scotland, and the passenger’s final destination is an airport in a designated area.

(3)

In this section, the final destination of a passenger carried on a flight—

(a)

is the place where the flight ends (or, if the flight and one or more subsequent flights are connected flights, where the last connected flight ends), and

(b)

is to be determined in accordance with subsection (4).

(4)

For the purposes of this section, the final destination of a passenger carried on a flight is to be determined—

(a)

where the flight is not part of a series of connected flights—

(i)

where a ticket is issued for the flight, by reference to the passenger’s ticket as it stands immediately before the flight takes off, or

(ii)

where a ticket is not issued for the flight, by reference to the passenger’s agreement for carriage as it stands immediately before the flight takes off, or

(b)

where the flight is part of a series of connected flights, by reference to the passenger’s ticket (or tickets) as it stands (or they stand) immediately before the first connected flight takes off.

(5)

For the purposes of this section, the designated areas are—

(a)

the local authority areas of Highland, Na h-Eileanan an Iar^f1, Orkney Islands, Shetland Islands and that part of Argyll and Bute which is the area of the former Argyll and Bute District Council and the islands of Arran, Great Cumbrae and Little Cumbrae, and

(b)

in the local authority area of Moray, the parishes of Aberlour, Cabrach, Dallas, Dyke, Edinkillie, Forres, Inveravon, Kinloss, Kirkmichael, Knockando, Mortlach, Rafford and Rothes.”.

In section 9 (aircraft used under public service obligation)—

In section 44(1) (interpretation), in the definition of “exemption”, in paragraph (a), for “7” substitute “7A”.

In the table in schedule 3 (index of defined expressions)—