Air Departure Tax

The Air Departure Tax (Scotland) Act 2017 received Royal Assent on 25 July 2017.

On 23 April 2019, the Scottish Government deferred the introduction of ADT beyond April 2020 until issues have been resolved regarding the tax exemption for flights departing Highlands and Islands airports.

Further details are available on the Scottish Government website.

Air Passenger Duty (APD) will continue to apply to flights departing Scottish airports, and HMRC will continue to have responsibility for administering APD in relation to Scottish flights.

To find out more about ADT, please read our FAQs.

If you have a specific query not covered in our FAQs, please email info@revenue.scot.