Scottish Government consultation launched on a Highlands and Islands exemption for Air Departure Tax (ADT)
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.
Cross border transactions
Guidance on when aggregate will be chargeable to SAT in cross border transactions, where a rest of the UK based business supplies aggregate to a Scottish based customer.
How SAT applies to cross‑border aggregate transactions
Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 Part 2 - commencement
With effect from 19 January 2026 the following provisions of Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024 are in force:
(a)section 54 (refusal of repayment claim by Revenue Scotland where other tax not paid),
(b)section 55 (penalties for failure to pay tax),
(c)section 56 (regulation making power for communications from Revenue Scotland to taxpayers),
How to apply for an alternative weighing method
How to apply for an alternative weighing method
How to amend your SAT return or claim a repayment
Amending a SAT return and claiming repayments
Scottish Landfill Communities Fund (SLCF) to close new contributions from 1 April 2026.
The Scottish Government has today announced that it will introduce legislation before the Scottish Parliament to close The Scottish Landfill Communities Fund (SLCF) to new contributions from 1 April 2026.
Following public consultation on the future of the fund in 2025, and as a consequence of declining Scottish Landfill Tax revenues, the Scottish Government considers the fund is no longer sustainable in its current form.
Scottish Government to introduce Air Departure Tax from April 2027
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.
Scottish Aggregates Tax (SAT)
Scottish Aggregates Tax is the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.
Who may be affected
The Scottish Aggregates Tax applies to businesses and organisations that commercially exploit aggregate in Scotland, including:
Industrial and agricultural processes
Tax credits for both processes