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
Interpretations
Table of definitions
Record keeping requirements
Information on keeping SAT records
Penalties
Guidance on SAT penalties
Security payments
Information on security payments
UK tax representatives
When you need a UK tax representative for SAT
Making a Scottish Aggregates Tax return
Guidance on making a SAT return
Registering for Scottish Aggregates Tax
How to register for SAT