AIR PASSENGER DUTY

That this House acknowledges that UK levels of air passenger duty (APD) continue to be the highest in the world, and represent a growing barrier to trade, investment and tourism; notes the recommendation from the Smith Commission that responsibility for APD should be devolved to Scotland; further notes that the Scottish Government has consistently stated its ambition to reduce APD by 50 per cent in the short-term, to be followed by eventual abolition; and believes that were APD to be cut in Scotland then all parts of the UK, as soon as possible, should receive the exact same reduction, so that no areas of the country are disadvantaged in any way.