Air Departure Tax

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

The Bill for the Air Departure Tax (Scotland) Act 2017 was passed by the Scottish Parliament on 20 June 2017 and received Royal Assent on 25 July 2017.

To find out more please read our FAQs.

If you have a specific query not covered in our FAQs, please email Revenue Scotland's ADT mailbox: adt@revenue.scot.