Official Report 328KB pdf
Agenda item 5 is consideration of the Air Departure Tax (Scotland) Bill at stage 2. In its stage 1 report, the committee recommended that the Scottish Government should lodge amendments at stage 2 to make detailed provision for exemptions from the definitions of “chargeable passenger” and “chargeable aircraft”, as that would afford Parliament the best opportunity for effective scrutiny of that significant aspect of the bill’s policy.
At stage 2, the Scottish Government lodged amendments that mean that detailed provision is now made for chargeable passengers and exemptions at sections 2A to 2E of the bill and for chargeable aircraft and exemptions at sections 3A and 3B. Accordingly, does the committee agree to welcome the stage 2 amendments, which meet the terms of the committee’s recommendations?
Members indicated agreement.