Air Departure Tax: Expert Advisory Group minutes - March 2026

Attendees and apologies

• Scottish Government (Chair)
• Loganair
• easyJet
• Scottish Tourism Alliance
• Airlines UK
• Virgin Atlantic
• Transform Scotland
• Edinburgh Airport
• Aberdeen, Glasgow and Southamption Airports (AGS Airports)
• Scottish Enterprise
• Scottish Passenger Agents Association (SPAA)
• Highlands and Islands Transport Partnership (HITRANS)
• Consumer Scotland
• Oxfam Scotland

Apologies

• International Transport Association (IATA)

Items and actions

Welcome and introduction of members 

All members introduced. Apologies noted. 

Discussion on Terms of Reference (ToR) 

Some changes to ToR for the group requested, including: 

• membership may be broadened to allow stakeholders with specific interests or expertise to attend relevant group meetings

The group agreed to the updated ToR.

Presentation on proposed work programme 

Officials presented slides which highlighted policy topics for the group to consider, including: 

• understanding the composition of the tax base, and the key risks and opportunities 

• supporting Scottish airports’ ability to compete with the rest of the UK and international competitors to attract and retain routes

• supporting the aviation sector’s decarbonisation efforts 

• consider how Air Departure Tax (ADT) could help grow Scotland’s economy, e.g. by increasing tourism outside of the summer season 

• opportunities to reform and simplify ADT and its related administrative processes  

Discussion on proposed work programme 

Points raised included: 

• acknowledgement that technical transition between Air Passenger Duty (APD) and ADT is out of scope of the group, but will be picked up by Revenue Scotland through separate discussion 

• research into international examples of aviation tax proposed as a future remit for the group 

• the group needs to view aviation as strategic for the economy and to support domestic connections between Scotland and rUK to protect and grow tourism, family travel and businesses 

• the group should consider tourism through the wider lens of business and not just leisure, as business travel contributes to the tourism economy

• the group should view ADT as a mechanism for ‘Just Transition’ that supports Scotland’s wider decarbonisation efforts

• the group should emphasise arguments of equity, in-line with the ‘polluter-pays’ principle 

• the group should consider the realignment of ADT banding to be measured from Edinburgh, following the first year of matching APD policy

• noted that there is currently an evidence gap around economic impact of ADT implementation and suggests using Transport and Environment methodology to support an economic impact assessment  

• officials noted that the ADT Act requires the publication of economic, environmental and socioeconomic impact assessments in legislation to set rates and bands for ADT

Introduction from Revenue Scotland 

Revenue Scotland has an ADT project team in place and will be regularly engaging with industry stakeholders on implementation of the tax over the next year. 

Any other business 

• no other business was raised by the group

• officials will be in touch following the Scottish Parliament election to arrange dates/times for the next meetings

Actions: 

• Scottish Government (SG) officials will update ToR 

• SG officials to draft work plan for the group

• SG officials to produce a timeline for the delivery of ADT policy and legislation up to 1 April 2027 

• SG officials will produce consultation analysis to share with the group