SNP MSP Kate Forbes says in the Highlands and Islands more opportunity is required to create jobs.

Ms Forbes says smaller towns in rural Scotland are the most entrepreneurial and most of these businesses are in the food and drink sector which requires tourism.

The SNP MSP says there is a wealth of opportunity out there for Scotland's food and drink but that does not matter without good travel links. 

Image source, bbc

Lib Dem MSP Mike Rumbles says according to analysis by Transport Scotland,  cutting APD by 50%, the SNP target, will increase in carbon dioxide emissions of 60,000 tonnes a year.

Mr Rumbles asks: "Where are all the environmentalists now?"

SNP MSP Maree Todd intervenes saying the increase is not huge, rather just a 0.1% increase of total emissions.

The Lib Dem MSP says there you have it, the SNP believe that an increase of 60,000 tonnes is minor.

Scottish Green co-covener Patrick Harvie says he didn't expect to like this bill and he imagines the finance secretary did not expect him to like it.

Mr Harvie says makes the point that this debate is coming before one on earth hour where the government will pat itself on the back for the small gesture of turning its lights out for an hour.

Mr Havie says people that take that approach are "hypocrites". 

The Green co-convener says a bill that he could support would at lest constrain ministers and that there is no evidence that this is a good idea. 

He says tonight the Greens will abstain from the vote because the bill is fixable. 

Scottish Lib Dem MSP Liam McArthur said there needed to be "more transparency over why the SNP have decided to pursue this policy".

He said: "The Scottish government has consistently relied on evidence compiled for airlines and taken the advice of a stakeholder group made up almost entirely of industry representatives. Even Edinburgh Airport admitted recently that 'full and frank analysis' on cutting APD has been 'missing for some time'."

Image source, PA

Scottish Green co-convener Patrick Harvie questioned First Minister Nicola Sturgeon about the plans in the Holyrood chamber, warning that cutting taxes would increase emissions.

He also argued that not enough detail had been forthcoming during evidence sessions at the finance committee, of which he is a member.

He said: "What I found most astonishing in the evidence given by witnesses speaking in support of the government's proposal was that none of them seemed capable of producing a shred of credible evidence about what the impact will be on flight numbers, prices, job creation.

"They all produced different figures for that, mostly based on well out-of-date research and figures plucked from the air - the economy or public finances.

"The one thing that we do know about the policy is that it will be, in effect, a tax cut for a highly profitable, highly-polluting industry while public transport languishes. Is it not time to shelve the whole plan until the Scottish government has got anything approaching an evidence base?"

Image source, Reuters

Ms Sturgeon replied that the changes would be "a tax cut for individuals and families who use air travel, including families going on holiday, who may welcome a reduction in the cost of their holiday".

She added: "In their evidence, those who support the policy have made clear statements about the impact of the policy in securing more routes from Scotland, more flights in and out of Scotland and more jobs in the industry."

Both Edinburgh and Glasgow airports are supporting the move.

Edinburgh Airport's chief executive, Gordon Dewar, said the reduction would bring in an extra 18 million passengers to Scotland and generate 10,000 new jobs in tourism.

Amanda McMillan, chief executive of AGS Airports Limited which owns both Aberdeen and Glasgow airports, said APD currently put Scotland's airports at a "severe disadvantage" given its position on the edge of Europe.

Image source, Thinkstock

The largest airline operating in Scotland, Easyjet, has also welcomed the 50% cut.

Sophie Dekkers, the company's UK director, said: "Cutting the tax will boost tourism, investment and business activity in Scotland.

"Research by PwC has shown that abolishing APD would have a positive effect on jobs and growth, as well as public finances in the longer term."

Labour MSP Neil Bibby says incentivising rail travel at the expense of rail contributes nothing to the fight against climate change.

Mr Bibby says there should be stronger safeguards in the bill and he says the government has not provided any convincing evidence for the economic benefit of cutting APD.

Last summer climate campaigners called on the Scottish government to rethink the cut to APD, saying it was"inconsistent with Scotland's climate commitments".

But airlines and Scottish airports have said it would boost tourism, investment and business activity in Scotland.

SNP ministers have said they will cut the duty by 50% between 2018 and 2021.

Air passenger duty rates for the UK currently range between £13 and £146 depending on the distance of the flight and the class of seat.

Image source, Thinkstock

Environmental campaigners urged the Scottish government to "rethink" its plans.

The Stop Climate Chaos Scotland (SCCS) coalition said it would result in an extra 60,000 tonnes of greenhouses gases reaching the atmosphere every year.

Tom Ballantine, the coalition's chairman, added: "The £300m raised each year from APD is the equivalent of employing 11,507 nurses or installing solar panels on 60,000 homes, which is almost every home in Dundee.

"At a time of austerity cuts and whilst funding is urgently needed to support Scotland's low carbon future, this money giveaway for already under-taxed airlines is the last thing Scotland can afford."

Labour MSP Neil Bibby says power over taxing passengers was devolved and for that reason Scottish Labour will support the bill.

Mr Bibby says across Scotland schools and hospitals are facing cuts and because of this it is absurd that cutting ADT is an SNP priority.

The Labour MSP asks what will be cut to pay for this "will it be schools or hospitals?" He asks.

He says the Scottish government have admitted that this may increase emissions. 

The Scottish Conservatives have backed the abolition of duties on long-haul flights.

They say the SNP plans "have merit", but believe targeting long-haul flights in particular would "deliver the best value for money", as they would incentivise airlines to put on new direct flights to Scotland from further afield.

Image source, AFP Getty

Labour's transport spokesman Neil Bibby said the SNP had "not offered anywhere near enough detail" for what he called "a tax cut which will benefit the wealthiest the most".

He said: " The reality is that cutting Air Passenger Duty won't make Scotland fairer or greener. It would be the wrong move at the wrong time.

"We should be doing all we can to boost sustainable travel, encouraging people to travel on trains where possible for short domestic journeys."

Mr Fraser says his party will support the general principles of the Air Departure Tax Bill at decision time.

Tory MSP Murdo Fraser says the deliberations of the committee were largely consensual other than a few exceptions.

Mr Fraser says the Bill simply creates a mechanism for the implementation of this tax and it therefore makes sense to have legislation.

Scottish Green co-convener Patrick Harvie intervenes to ask if he can think of another example of a government bringing forward legislation for a tax that does not exist. 

Mr Fraser says this legislation brings forward two things Mr Harvie likes least, aviation and tax cuts.

Image source, bbc

Finance Committee convener Bruce Crawford says the committee called for independent economic analysis of the impact of cutting APD (To become ADT) by 50%.

Mr Crawford says the committee welcomes the minister's commitment to doing this.

He says the government should publish an assessment of the impact on carbon emissions of the policy and he again welcomes the Mr Mackay's commitment to do so.

The committee was unanimous in recommending that the social, environmental and economic impacts of the policy are reported on every second year.

Image source, Edinburgh Airport

The Scottish government argues that the tax cut could help open up new air routes, improve international connectivity and help Scotland access emerging markets.

A spokeswoman said: "UK Air Passenger Duty (APD) has been the most expensive tax of its kind in Europe and continues to act as a barrier to Scotland's ability to secure new direct international services and maintain existing ones.

"Our plan to cut Air Departure Tax (ADT) by 50% by the end of the parliament, and then abolish it when public finances permit, is a fundamental component to improving Scotland's international connectivity - which is particularly important in light of the economic uncertainty caused by the outcome of the EU referendum."

Finance Committee convener Bruce Crawford says the ADT Bill represents an important step "or dare I say a new departure" of the Scotland Act. 

Mr Crawford says the the Bill is an enabling bill and without it passengers would be able to fly un-taxed.

He says the committee supports such a tax being able to be levied in Scotland.

Scottish Green co-convener Patrick Harvie intervenes to say there would only be no tax if no bill was passed and if this bill is not passed, the government would be forced to come back with a better one.

Mr Crawford says that cannot be argued with.

Image source, bbc

Mr Mackay says the provisions in the Air Departure Tax Bill have received general support.

The minister accepts there are a range of views as to whether the tax should be reducedf.

He says the government view is that the tax should be reduced by 50% in this parliament and subsequently abolished.

He calls on MSPs to back the general principles of the bill.

Mr Mackay says Revenue Scotland is taking a collaborative approach and working with stakeholders.

The finance secretary says the Scottish government is listening to recommendations from the Finance Committee.

He says the Scottish government agrees with the committee that evidence is required and that ADT should be monitored over time.

Mr Mackay says a robust monitoring framework will be put in place.