§ Mr. Welsh
To ask the Chancellor of the Exchequer what is the taxable position of single flights(a) from and (b) to regions designated in section 19 of the Finance Bill. 
§ Mr. Timms
[holding answer 2 May 2000]The effect of Clause 19 will be that passengers on flights from airports in the Scottish Highlands and Islands will be relieved of air passenger duty. Flights to the Scottish Highlands and Islands from other parts of the UK will not be covered by the exemption. However, the provisions of Clause 18 will mean that the duty on economy flights to the Scottish Highlands and Island will be halved to £5 while the duty on non-economy flights will remain at £10. Flights between airports in this region will be entirely exempt from duty.