2. To ask the Scottish Government what its response is to the recommendations regarding taxation policy in Oxfam GB’s analysis, “Payment Overdue: Fair ways to make polluters across the UK pay for climate justice”. (S6O-02561)

As Oxfam’s “Payment Overdue” report recognises, the regulation of fossil fuel industries and the majority of tax powers remain reserved to Westminster. We will keep pressing the United Kingdom Government to take the urgent action that is needed, especially after its recent backsliding on net zero ambitions.

In Scotland, we are committed to using the powers that we have to meet our world-leading climate targets. We will continue with our progressive approach to tax and working to ensure that we achieve a just transition, which will help us to meet our climate goals, safeguard jobs and protect those on the lowest incomes.

Transport remains Scotland’s most polluting and highest-emitting sector. An investigation by

The Scotsman revealed that more than 1,500 empty or nearly empty commercial passenger flights, which are also known as ghost flights, passed through Scottish airports last year. That must change.

Does the cabinet secretary agree with the Oxfam report’s recommendations on the use of taxation to reduce air travel demand? What is her view on implementing a higher tax for more polluting aircraft, such as private jets?

We very much recognise the impact of transport on overall carbon emissions, and we are committed to reducing emissions across all modes of transport, including air travel.

We remain committed to introducing the air departure tax, once a solution for the Highlands and Islands exemption has been identified, which, of course, is not an easy process. In doing so, we will carry out a review of the rates and bands of the tax to ensure that they are aligned with our world-leading climate ambitions.