Delivering Scotland’s air departure tax

Closes 26 Mar 2026

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Part C: Operational and future policy considerations

Revenue Scotland will be responsible for the collection and management of ADT. The Revenue Scotland and Tax Powers Act 2014 (RSTPA) provides the legislative framework for the collection and management of existing fully devolved taxes. This includes powers in relation to penalties, compliance and information gathering. As a new fully devolved tax, ADT will be included within this legislative framework which will be modified as necessary prior to 1 April 2027. 

The Air Departure Tax (Scotland) Act 2017 provides for a tax that is broadly similar to APD. A key difference is that aircraft operators undertaking regular taxable activity will make returns quarterly rather than monthly. Revenue Scotland will soon be engaging with airline operators to inform the development of their tax collection systems, processes and guidance. 

Together, the Air Departure Tax (Scotland Act 2017) and the RSTPA 2014 will provide the overall legislative framework for the introduction of ADT on 1 April 2027. The Scottish Government remains open to considering the case for future changes, refinements or enhancements to ensure that the tax, and the administrative arrangements in place to collect it, provide the best possible value for money and levels of efficiency. 

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?

The Scottish Government published the high-level principles of Air Departure Tax (ADT) on 25 June 2025. The high-level principles of ADT are that the tax will: 

  • Generate stable revenues to fund public services in Scotland;
  • Protect Highlands and Islands aviation connectivity
  • Promote Scotland's connectivity and growth objectives; and
  • Support our net zero ambitions.

It will not be possible for each aspect of ADT policy to address each principle equally, and trade-offs will be required. However, the principles provide the long-term foundation for industry, passengers, businesses and the Scottish Government to work together to realise the economic and wider opportunities arising from the implementation of ADT in Scotland.

Please refer to the consultation document for detailed information on the implications that devolution will have on the Scottish Budget.