- Scottish air departure tax (ADT) will be introduced on 1 April 2027.
- ADT is a wholly devolved tax that will replace air passenger duty (APD) in Scotland.
- The Scottish government has published its response to a consultation on the implementation of ADT, announcing that there will be an exemption from ADT for the Highlands and Islands, and that a private jet supplement will apply in 2028-2029.
- Timing: ADT will apply from 1 April 2027.
Resources (click to open)
- Delivering Scotland's Air Departure Tax (Scottish government consultation (January 2026), response (July 2026))
