Taxing the use of private jets could have raised enough money to fund the rail fares pilot until the end of the new financial year, according to a new study.

A scheme in which peak time fares were scrapped will come to an end after this month, meaning a hike in fares of up to 94% for some journeys.

The Scottish Government, which owns ScotRail, said that the scheme brought a 6.8% increase in rail travel, when it would have had to have seen a 10% uptick for the abolition to be self-financing.

According to a new paper by Oxfam Scotland, the cost to maintain the scheme could have been covered by a new tax on private jets, something Holyrood has the power to implement.

The paper showed that in 2023 there were 12,911 recorded private flights in and out of Scotland, around 6% of the UK total.

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Implementing an 'air departure tax' on such flights could have raised up to £21.5m more, the figures suggest.

Since 2019, the same year the Scottish Government declared a ‘climate emergency’, there have been 54,746 recorded private flights in Scotland, with Edinburgh Airport serving over a quarter of take-offs and landings in 2023.

Private jets are between five and 14 times more polluting per passenger than commercial flights.

The power to tax passengers departing Scottish airports has been devolved since 2017 but the proposed tax has yet to be implemented due to wrangling over an exemption for the Highlands and Islands.

Passengers leaving regional airports in rural areas are not currently subject to air tax, as part of a legacy scheme in place under the EU arrangement before Brexit.

Following the UK's exit from the European Union, the Scottish Government would have to comply with the replacement Subsidy Control Act (2022), which prohibits subsidies for air carriers but with exemptions in "cases where the public authority giving the subsidy is satisfied that the subsidy will provide benefits for society at large".

Subsidy control is reserved to Westminster under the act, which the Scottish Parliament refused to give legislative consent for.

Jamie Livingstone, Head of Oxfam Scotland, said: “Private jets are an egregious form of climate vandalism, fuelling irreversible damage to our planet.

"While the ultra-wealthy live in planet-destroying excess, people living in poverty the world over are paying the price. Fairer taxes on the most polluting forms of travel would not only raise more money to invest in climate action that benefits us all, but they could also help ground the demand for these high-polluting luxuries. The Scottish and UK Governments must stop stalling and urgently unlock the irresponsible impasse to ensure that those who pollute the most – and who can afford it the most – pay to clean up the climate cost of their lavish lifestyles.”  

"In April this year, the Cabinet Secretary for Wellbeing Economy, Net Zero and Energy Mairi McAllan promised the Scottish Government would ‘soon’ lay out the high-level principles of ADT, including how it will support emissions reductions. While this suggested imminent progress, five months on, campaigners say Ministers must kick start action to implement ADT, including a specific tax on private jets.  

"Oxfam Scotland says that the introduction of a private jet tax should be seen as the first step in a broader strategy to drive down aviation emissions and demand. Proposals include imposing a levy for people who fly multiple times a year as well as restricting short haul flights when alternative options, such as train travel, exist. Such measures are needed now because sustainable aviation technology remains underdeveloped, and emissions from the sector are only expected to grow in the short-term. 

"Despite aviation being a significant contributor to emissions, the Scottish Government has no specific plan to reduce demand for flying, with Transport Scotland’s new Aviation Strategy silent on the issue.

"The omission contradicts the view of the Scottish Government’s own advisers, the Climate Change Committee, which has clearly stated that a demand management framework is needed to track and, if necessary, control the sector’s emissions, as part of the Scottish Government work to achieve net zero by 2045. 

“Urgent action is needed to tackle the climate crisis and deal with its devastating impacts, both in the UK and around the world. There’s enough money to go around but it requires making fairer, smarter choices.

"The UK and Scottish Governments have the responsibility to use the powers they each hold to take the bold action needed to tackle climate inequality and create a fairer, more sustainable future for everyone.” 

A Scottish Government spokesperson said: "Ministers recognise Air Departure Tax could and should make a contribution to reducing emissions from the aviation sector.

“The Scottish Government continues to explore all options for implementing Air Departure Tax. This must be done in a way that protects the connectivity of the Highlands and Islands and the lifeline services those communities rely on.

“We will review the rates and bands of Air Departure Tax to ensure they are aligned with our net zero ambitions once a solution to the Highland and Islands exemption has been identified.”