Delivering Scotland’s air departure tax

Overview

The Air Departure Tax (Scotland) Act was passed by the Scottish Parliament in 2017. However, the implementation of Air Departure Tax (ADT) has been deferred since then due to concerns over whether the current Highlands and Islands exemption within Air Passenger Duty (APD) complies with the UK Government’s Subsidy Control regime (and previously EU State Aid). 

The 2026-27 Scottish Budget announced that ADT will become operational in Scotland on 1 April 2027 following the development of a new Highlands and Islands exemption by the Scottish Government. 

This consultation seeks views on the Scottish Government’s proposals for the new exemption. Responses to the consultation will support the development of the secondary legislation that will give effect to the new exemption and inform the associated impact assessments. 

The Scottish Budget also set out this Government’s intention to introduce a Private Jet Supplement within ADT to ensure that those who choose to travel on private jets make a fair contribution to our public finances. The consultation provides the opportunity for comment and views on this proposal.

While decisions on future ADT policy (from 2028-29 onwards) will be made at Scottish Budgets in subsequent Scottish Parliamentary sessions, this consultation also invites evidence and views on the broader role of ADT. This is intended to ensure that ADT policy is well-designed, takes full account of the Scottish context and maximises the opportunities offered by devolution.

We would like to hear from as wide a variety of individuals and organisations as possible, particularly those involved with aviation, the Highlands and Islands, rural affairs, tax, environmental and legal sectors. We will hold roundtable events with aviation industry representatives, regional stakeholders and business organisations during the consultation period.

The consultation paper contains full background information and you may find it useful to read or refer to while responding. You can read the consultation here.

Consultation questions preview

The consultation questions are included here for your reference. Please click 'Begin consultation' at the bottom of this page to proceed.

Part A: Highlands and Islands Exemption 

A1 - Do you agree that the carriage of passengers from airports in the Highlands and Islands to airports in Scotland and the rest of the UK should be exempt from ADT?  

A2 - Do you agree that the carriage of passengers to airports in the Highlands and Islands from all Scottish airports should be exempt from ADT? 

A3 - Do you agree that direct and connecting international flights from airports in the Highlands and Island should not be exempt from ADT?    

A4 - How could different segments of the aviation market respond to the proposed Highlands and Islands exemption? 

A5 - What impact could the proposed Highlands and Islands exemption have on: 

  • customer demand 

  • route viability 

  • regional economic development 

  • any other factors 

A6 - Do you agree that the carriage of passengers on private jets should not be included within the scope of the exemption? 

A7 - Will air carriers face any operational or administrative challenges in applying the proposed Highlands and Islands exemption? 

Part B: Taxation of Private Jets 

B1 - Who are the primary users of private jet flights departing from Scottish airports? 

B2 - What are the primary reasons for using private jets? 

B3 - What evidence can you provide about demand, profitability and price sensitivity of the private jet sector in Scotland? 

B4 - What role could ADT play in supporting decarbonisation of the private jet sector? 

B5 - What additional factors should the Scottish Government consider in setting future ADT rates for private jet flights? 

Part C: Operational and Future Policy Considerations 

C1 - Do you have any comments or suggestions regarding the legislative and operational framework currently in place for ADT? Do you foresee any potential challenges under the current framework? 

C2 - What are your views on the future role for ADT policy in Scotland and the associated economic, environmental and social impacts? 

Part D: Impact Assessments 

D1 - Do you have any information which could inform any final BRIA relating to the revised Highlands and Islands exemption? 

D2 - Are you aware of any examples of particular current or future impacts, positive or negative on young people, (children, pupils, and young adults up to the age of 26) of any aspect of the proposals in this consultation? 

D3 - Are you aware of any examples of potential impacts, either positive or negative, that you consider any of the proposals in this consultation may have on the environment? 

D4 - Are you aware of any examples of how the proposals in this consultation may impact, either positively or negatively, on these with protected characteristics (age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex and sexual orientation)? 

D5 - Are you aware of any examples of potential impacts, either positive or negative that you consider any of the proposals in this consultation may have on groups or areas at socio-economic disadvantage (such as income, low wealth or area deprivation)? 

D6 - Are you aware of any examples of how the proposals in this consultation might impact, positively or negatively, on island communities in a way that is different from the impact on mainland or other areas? 

D7 - Are you aware of any examples of how the proposals in this consultation might impact, either positively or negatively, on rural communities on mainland Scotland? 

Useful information about responding to this consultation

As you complete your response, each page will provide the option to 'Save and come back later' at the bottom. This means you can save your progress and return to the consultation at any time before it closes. If you don't use this feature and leave the consultation midway through, your response will be lost.

Once you have submitted your response, you can enter your email address to get a pdf copy of your answers sent to you.

On the 'About You' page at the end of this consultation, organisations will have the opportunity to tell us more about their work and/or how their response was informed.

After the consultation has closed there will be a few months delay before any responses are published. This is because we must check any responses to be published abide by our Terms of Use.

All relevant submitted responses will be analysed. This may be carried out by third party organisations who Scottish Government, its executive agencies or non-ministerial offices, contract to do this work. Such data sharing will be governed by appropriate contractual arrangements to keep your data secure.

An analysis report will usually be published some months after the consultation has closed. This report will summarise the findings based on all responses submitted. It will be published on the Scottish Government website and you may be notified about it if you choose to share your email address with us.

You can also join our consultation mailing list where we regularly list newly published analysis reports (as well as new consultations).

Give us your views

Begin consultation

Closes 26 Mar 2026

Opened 29 Jan 2026

Contact

AirDepartureTax@gov.scot

Interests

  • Environment and Climate Change
  • Main hub
  • Transport