Air Departure Tax

Air Departure Tax (ADT) is a tax payable by aircraft operators on the carriage of passengers on aircraft from airports in Scotland. The tax will be introduced from 1 April 2018 and will replace UK Air Passenger Duty in Scotland.

Revenue Scotland will be responsible for the collection and management of ADT. The Scottish Government is responsible for the policy and legislation underpinning Air Departure Tax, including the setting of tax rate amounts.

The Air Departure Tax (Scotland) Bill is currently being considered by the  Scottish Parliament. Revenue Scotland has submitted written evidence to Parliament and given oral evidence to the Finance and Constitution Committee to assist in its scrutiny of the Bill.

To find out more please read our FAQs.

If you have a specific query not covered in our FAQs, please email adt@revenue.scot.