Air Departure Tax (Scotland) Act 2017

17 Tax bands and tax rate amounts to be set by regulations

(1) The Scottish Ministers must by regulations—

(a) define one or more tax bands by reference to the final destination (as defined in section 16(5)) of a chargeable passenger carried on a chargeable aircraft, and

(b) for each band defined in accordance with paragraph (a), set the amount, or the method for calculating the amount, of each tax rate described in section 16(3).

(2) In preparing a draft of any regulations under subsection (1), the Scottish Ministers must have regard to the projected economic, environmental and social impacts of the proposed tax bands and tax rate amounts.

(3) The Scottish Ministers must keep under review the economic, environmental and social impacts of the tax bands defined and tax rate amounts set by regulations under subsection (1).

(4) The Scottish Ministers may by regulations make other provision concerning the structure of the tax.

(5) Regulations under this section—

(a) may add, change or remove the description of any tax band, tax rate or any provision that defines or otherwise explains a term or expression, and

(b) may modify this Act.