I beg to move, That the clause be read a Second time.
With this it will be convenient to discuss the following:
New clause 6—Air passenger duty: Scotland
(2) After “rates)”, insert—
“(1) Air Passenger Duty on all flights that are—
(a) originating from an airport or aerodrome in Scotland; and
(b) not part of a connecting flight from—
(i) a domestic UK airport or aerodrome; or
New clause 7—Rates of air passenger duty (Scotland)
‘After section 30A of the Finance Act 1994 there is inserted—
“30B Scotland rates of duty
(1) This section applies to the carriage of a chargeable passenger if—
(a) the carriage begins on or after the relevant day; and
(b) the only flight, or the first flight, of the passenger’s journey begins at an airport or aerodrome in Scotland.
(2) Air passenger duty is chargeable on the carriage of the chargeable passenger at the rate set by an Act of the Scottish Parliament for the purposes of this paragraph.
(3) The rate of £0 may be set for the purposes of paragraph (2).
(4) Any rate set must not exceed the rate which would apply if this section were not in force.
(5) “The relevant day” means the day appointed as such by an order.
(6) Section 42(4) and (5) does not apply to any order under subsection (5).
(7) An “Act of the Scottish Parliament” means an Act passed under section 28 of the Scotland Act 1998.”.’.
New schedule 1—‘Air Passenger duty: Wales