As part of the 2026-27 Scottish Budget, the date for the implementation of Air Departure Tax has been announced as 1 April 2027. Air Departure Tax (ADT) is a wholly devolved tax that replaces the Air Passenger Duty (APD) in Scotland.
Revenue Scotland will continue to work closely with the Scottish Government in advance of implementation. Revenue Scotland will be engaging with stakeholders and taxpayers throughout the run up to the introduction of the tax.
The Air Departure Tax (Scotland) Act 2017 is already in force.
Future work and stakeholder engagement
Revenue Scotland will work with the Scottish Government, taxpayers, partners, and wider stakeholders in advance of the implementation of ADT on 1 April 2027
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 Air Departure Tax mailbox - info@revenue.scot