Air Departure Tax
From 1 April 2018 UK Air Passenger Duty will be replaced with Air Departure Tax when the tax levied on aircraft operators flying from any Scottish airport is devolved to the Scottish Parliament.
Once introduced, the Scottish Government will be responsible for the policy and legislation underpinning Air Departure Tax, including the setting of rates. Revenue Scotland will be responsible for the collection and management of the tax. The Air Departure Tax (Scotland) Bill has now been introduced to the Scottish Parliament to undergo legislative scrutiny and consideration for approval. Revenue Scotland has submitted written evidence to the legislative scrutiny process.
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