A list of the potential exemptions that the Government will consider, if sufficient evidence is provided, are listed below:
• flights from the highlands and islands – the Government will consider
making this an exemption from aviation duty, as it is from APD, but this
will be subject to EU state aids clearance;
• emergency services – air ambulance, search and rescue;
• public services – police, fire, customs, any flights that may involve the
aerial application of fire suppressing retardant, humanitarian relief flights;
• training flights – flights specifically used to gain a pilot’s licence and not to maintain flight skills, where there may be multiple take-offs
Am I missing something here?