Air Departure Tax

As part of the UK Annual Budget on 22 November 2017, UK and Scottish Government Ministers agreed to delay the introduction of Air Departure Tax in Scotland until issues have been resolved regarding the tax exemption for flights departing Highlands and Islands airports.

In June 2018 the Scottish Government and UK Government agreed that it will not be possible to introduce the tax at the beginning of the next fiscal year, April 2019.

Air Passenger Duty (APD) will continue to apply to flights departing Scottish airports, and HMRC will continue to have responsibility for administering APD in relation to Scottish flights.

Further details are available on the Scottish Government website and the full Budget document is also available online.

The Air Departure Tax (Scotland) Act 2017 received Royal Assent on 25 July 2017.

To find out more about ADT, 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.