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Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide
Air Passenger Duty Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty se ...
in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed.


History

On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018. However, on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland. In June 2018, the Scottish Government and
UK Government ga, Rialtas a Shoilse gd, Riaghaltas a Mhòrachd , image = HM Government logo.svg , image_size = 220px , image2 = Royal Coat of Arms of the United Kingdom (HM Government).svg , image_size2 = 180px , caption = Royal Arms , date_es ...
agreed that it would not be possible to introduce the ADT in April 2019.
Air Passenger Duty Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty se ...
has continued to apply for airports in Scotland and HMRC has continued to administer APD in relation to flights in Scotland.


Rate

The Scottish Government intended to reduce the rate by 50%, and eventually abolish it completely once finances allowed. This caused concern that such a move could damage tourism in England. However, in 2019 the Scottish Government abandoned its plans to cut Air Departure Tax as the proposals were no longer considered compatible with Scotland's climate change targets.


See also

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Taxation in Scotland Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in th ...
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Tourism in Scotland Scotland is a well-developed tourist destination, with tourism generally being responsible for sustaining 200,000 jobs mainly in the service sector, with tourist spending averaging at £4bn per year. In 2013, for example, UK visitors made ...


References


External links


Official website
2018 in Scotland Taxation in Scotland Aviation in Scotland Tourism in Scotland 2018 establishments in Europe 2018 in British politics Aviation taxes {{tax-stub