What is the SNP’s position on Air Passenger Duty?

The Smith Commission paved the way for the devolution of Air Passenger Duty to Scotland, but this was held up as a result of state-aid concerns regarding the Highlands and Islands Exemption.

We remain committed to finding a solution with the UK Government that would allow for the exemption to remain post-devolution. We will undertake a review of APD rates and bands to ensure that once devolution takes place, we have a policy that aligns with our climate change plans. This review will explore the possibility of levying a higher tax on more polluting aircraft.