As part of the 2026-27 Scottish Budget, the date for the introduction of Air Departure Tax (ADT) was announced as 1 April 2027.
ADT is a wholly devolved tax that replaces the Air Passenger Duty (APD) in Scotland. ADT is a tax payable on the carriage of passengers on aircraft departing airports in Scotland.
Air Departure Tax FAQ’s
What is the role of Revenue Scotland?
Revenue Scotland will be responsible for the collection and management of the tax. Revenue Scotland will be working closely in the coming months with Scottish Government, taxpayers and stakeholders to introduce the tax.
What will happen to APD in Scotland?
With effect from 1 April 2027, APD will cease to apply to the carriage of passengers by air from Scottish airports.
What are the rates and bands?
To provide certainty and stability for industry and taxpayers, the Scottish Government will match APD rates and bands for 2027-28. Rates and bands for 2028-29, which will include a Private Jet Supplement, will be set out in the 2027-28 Scottish Budget and developed in line with the Scottish Government’s high-level principles for ADT.
How will ADT differ from APD?
The Air Departure Tax (Scotland) Act 2017 provides for a tax that is broadly similar to APD. A key difference will be that aircraft operators undertaking regular taxable activity will make quarterly returns rather than monthly.
Will the legislation still contain an exemption for the Highlands and Islands (H&I)?
Yes. To comply with the UK Government’s Subsidy Control Act 2022 the exemption will take a slightly different form to the APD exemption for H&I.
The new exemption developed by the Scottish Government will:
- extend the scope of the exemption to cover both legs of flights between H&I airports and other Scottish airports;
- maintain the exemption for direct and connecting flights from H&I airports to UK destinations; and
- remove the tax-exempt status of international flights from H&I airports, including for passengers taking connecting flights to non-UK final destinations
Will there be a consultation?
A Scottish Government consultation will launch at the end of January 2026. It will be accompanied by a programme of engagement with taxpayers, aviation industry and regional stakeholders. The Scottish Government will also establish an Expert Advisory Group to inform preparations to commence ADT on 1 April 2027.
How do I keep up to date on the introduction of ADT?
If you would like to be kept up to date on ADT, or would like to be involved in future stakeholder engagement activities, then please provide the following details:
- Company name
- Email address
- Phone number
You should send this information to the ADT mailbox - info@revenue.scot
Scottish Government ADT webpage
The Scottish Government website has further information on ADT.