Air Departure Tax
Air Departure Tax (ADT) is Scotland's planned replacement for Air Passenger Duty (APD), which is a tax on all eligible passengers leaving UK airports.
The Scotland Act 2016 gave the Scottish Government the power to create its own air travel tax for flights departing from Scottish airports. This means Scotland can design and manage a new system to replace APD.
The Air Departure Tax (Scotland) Act 2017 made provision for such a tax.
The Scottish Government remains fully committed to introducing ADT when a solution to the Highlands and Islands exemption issue has been found. Air connectivity is critical for the Highlands and Islands and we are working with the UK Government to design a new exemption to protect remote and rural communities, and to ensure that the devolved powers are not compromised.
In 2019, following advice from the UK Committee on Climate Change and Scotland’s commitment to reach net-zero emissions by 2045, we came to the conclusion that the economic benefits we had sought through our policy of reducing ADT were not compatible with our new emissions targets.
We will continue to work with the UK Government to find a solution that remains consistent with our climate ambitions. The UK Government will maintain the application and administration of APD in Scotland in the interim.
Consultations, publications and reports
Between March and June 2016, we carried out a first phase of two public consultations on a Scottish APD replacement tax: one on the structure and operation of the policy, and another on the initial findings, scope and methodology of the strategic environmental assessment for the policy.
Between June and September 2017, we carried out a second phase of two public consultations on the 50% reduction and environmental report for ADT.
During the passage of the Air Departure Tax Bill, we committed to conducting and publishing a range of assessments on ADT. Transport Scotland commissioned:
- an independent economic assessment of the 50% reduction policy
- an assessment of the potential noise impact resulting from the 50% reduction policy
On 25 June 2025, we published the high-level principles that will shape future policy development of ADT as it progresses towards implementation.
Stakeholder engagement
We set up the ADT Stakeholder Forum in August 2015 to help inform the ADT policy and legislative proposals.
We set up the ADT Highlands and Islands Working Group in May 2018 to develop a joint understanding of the issues and the importance of the current exemption to Highlands and Islands business and residents, and to explore solutions to deliver the best possible outcome for the Highlands and Islands.
Following the publication of the high-level principles of ADT, we will engage with industry stakeholders and other interested parties to inform the ongoing development of ADT policy.