- 1.01 Why has the introduction of Air Departure Tax been delayed?
In November 2017, UK and Scottish Government agreed to defer the introduction of Air Departure Tax in Scotland (originally planned for 1 April 2018) to allow time for the issue regarding the tax exemption for flights departing Highlands and Islands airports to be resolved.
- 1.02 What does this mean for operators?
Air Passenger Duty (and the rates and bands that currently exist) and the current Highlands and Islands exemption will continue to apply to flights from Scottish airports, and operators should continue to make tax returns to HMRC.
- 1.03 When will ADT be introduced in Scotland?
No revised date has yet been set for the introduction of ADT in Scotland. The Scottish Government and UK Government continue to work together to resolve the issue relating to the Highlands & Islands exemption. 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.
Revenue Scotland will continue to engage with Scottish Government officials to keep informed of further developments in relation to resolving the issue, which will help us ensure aircraft operators are aware of progress.
- 1.04 Where can I find more information?