Air Departure Tax Administration Regulations: business and regulatory impact assessment

Section 6: Implementation and Review

6.Implementation plans

The Scottish Government and Revenue Scotland are working with prospective taxpayers ahead of ADT’s implementation date of 1 April 2027 to ensure impacts are appropriately identified, minimised and where possible mitigated.

Revenue Scotland has established a programme to deliver the systems, resource, guidance and all other requirements to bring ADT into force. This programme is working to schedule and includes an extensive stakeholder engagement plan to ensure that those who are required to interact with Revenue Scotland in relation to ADT are well informed about their required obligations.

Revenue Scotland will undertake onboarding exercises in order to register future ADT taxpayers prior to the introduction date of 1 April 2027 to aid a smooth transition from APD to ADT.

6.1 Post Implementation Review

The Scottish Government will work with Revenue Scotland to monitor the effectiveness of the Regulations. The Scottish Government’s Framework for Tax principles inform our approach to decision making, engagement and how we manage and sequence tax policy and delivery. Post ADT implementation, the Scottish Government will continue to take full account of the Framework’s principles and objectives, which includes evaluation.