Why has the introduction of Air Departure Tax been delayed?
On 23 April 2019, the Scottish Government deferred the introduction of ADT beyond April 2020 to allow time for the issue regarding the tax exemption for flights departing Highlands and Islands airports to be resolved.
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.
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.
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.
Where can I find more information?
The Scottish Government website has information on the Air Departure Tax policy and legislation. Revenue Scotland can also be contacted by emailing info@revenue.scot.
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