Delivering Scotland’s air departure tax
Part B: Taxation of private jets
The Scottish Government has been proactive in supporting the development of commercial air services. We are mindful of the need for Scottish airports to continue to compete with airports in the rest of the UK and elsewhere to attract these services as we transition from APD to ADT.
However, it is the Scottish Government's understanding that private aircraft generally carry far fewer passengers than commercial flights and so emit more carbon emissions per head. The Scottish Government is committed to the ‘polluter pays’ principle, while our progressive approach to taxation ensures that those with the broadest shoulders contribute more. An increased rate of tax on private jets is therefore in line with these principles and may discourage their use and reduce emissions. As such, the Scottish Government is seeking views and evidence on the potential impacts of applying higher rates of ADT (relative to APD) through a supplement on private jet flights in the future.
Please refer to the consultation document for details on the scope and definition for the private jet supplement.