The case for the Scottish Government’s proposal to half and then eliminate Air Passenger Duty with the stated goal of boosting tourism in Scotland is examined and found to be counter-productive.

This report forms a response to a request for opinion on the Scottish Government’s plan to cut Air Departure Tax (formerly Air Passenger Duty) by 50% starting in 2018 and to eliminate it entirely at an unspecified future date. There is significant evidence that the economic impacts of the cut will not be as great or as beneficial as has been claimed.