§ Mrs. Ray MichieTo ask the Chancellor of the Exchequer what estimate he has made regarding the revenue derived from air passenger duty per annum in respect of(a) scheduled passenger flights to and from airports in Scotland, (b) charter flights to and from airports in Scotland; and (c) scheduled passenger flights to and from airports operated by Highlands and Islands Airports Ltd.
§ Sir John CopeOn the basis of statistics provided by the Civil Aviation Authority, the total revenue yield from air passenger duty from passengers departing from Scottish airports is estimated to be around £20 million. Around 55 per cent. of this total is from scheduled flights and 45 per cent. from chartered flights. No separate estimates have been made for arriving passengers as this can give rise to double counting. The revenue yield is likely to be similar to that from departing passengers.
We estimate that around £1 million will be paid from passengers departing from highland and island airports.
§ Mrs. Ray MichieTo ask the Chancellor of the Exchequer which passengers will be exempt from air passenger duty; what types of aircraft will be exempt; what plans there are to exempt users of aircraft flying to and from the Highlands and Islands of Scotland; and if he will make a statement.
§ Sir John CopeThe Finance Bill proposes that passengers will be exempt from air passenger duty if they are on the return leg of a domestic return ticket; if they are transferring at a United Kingdom airport to another aircraft or a further flight on the same aircraft; or if they are under two years of age and are not allocated a separate seat before entering the aircraft. Passengers on aircraft taking off from airports outside the United Kingdom will not be within the scope of the duty. Aircraft will be exempt if they have a maximum take-off weight of under 10 tonnes or if they seat fewer than 20 passengers. There are no plans for an exemption for all passengers flying to and from the highlands and islands of Scotland.