At the 2026-27 Scottish Budget on 13 January 2026, the Scottish Government confirmed it would launch a consultation at the end of January on a Highlands and Islands exemption for Air Departure Tax (ADT). In line with that commitment, the Scottish Government has today published the consultation Delivering Scotland’s Air Departure Tax.
In addition to seeking views on the Scottish Government’s proposals for a Highlands and Islands exemption for ADT, the consultation invites views and evidence on broader priorities and objectives for ADT, including the taxation of private jets. This is intended to ensure that future policy on ADT is well-designed, takes full account of the Scottish context and maximises the opportunities offered by devolution.
The consultation will remain open for eight weeks, closing at 23:59 on Thursday 26 March 2026.
You can read the consultation paper here: https://www.gov.scot/publications/delivering-scotlands-air-departure-tax/
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 - ADTinfo@revenue.scot
Scottish Government ADT webpage
The Scottish Government website has further information on ADT.