Scotland Bill

My Lords, we on these Benches oppose the amendment at this juncture. While true it is that the Calman commission recommended that this tax be devolved—and true it is also that Labour's White Paper said that tax should be devolved—if there is any thought that this is a sudden volte-face on the part of Labour, I am afraid that that is not the case. Her Majesty's Government said in the Command Paper that air passenger duty was under review. There is a question on whether a tax per plane might be discussed. We consider that it is not appropriate at this stage to devolve this tax until the issue is resolved; I think that we agree with the Government on this. However, the noble Lord, Lord Forsyth, might be relieved to hear that there is a power to create new taxes, which I think he might be aware of. In due course, under new Section 80B, were the air passenger tax to be devolved, this option would be open.