'Delivering Scotland's Air Departure Tax': consultation analysis report

1. Overview

Consultation and Engagement

The Scottish Government published a consultation on 29 January 2026 seeking views on delivering Air Departure Tax (ADT) from 1 April 2027, as announced at the 2026-27 Scottish Budget on 13 January 2026. The consultation ran until 26 March 2026 and was accompanied by a programme of stakeholder engagement. Interested parties were able to respond using the online response tool provided or by email.

The purpose of the consultation was to seek views on the Scottish Government’s proposals for a Highlands and Islands exemption from ADT and to invite views on the broader role of ADT. This is intended to ensure ADT policy is well-designed, takes full account of the Scottish context and maximises the opportunities offered by devolution.

The Scottish Government would like to thank all of those who took the time to respond to this consultation. The evidence, analysis and insight provided by respondents has helped shape the Scottish Government’s understanding of the aviation market and the potential impacts of the revised Highlands and Islands exemption.

This report provides an analysis of the responses submitted to the public consultation.

Summary of Views

The Scottish Government received views from a range of individuals and organisations, including respondents from the aviation industry, tourism sector, eNGOs and local government.

Some of the key views which emerged were:

• The view that the expanded Highlands and Islands exemption will support essential domestic connectivity in the region.
• Concern around the removal of the international exemption in the proposed Highlands and Islands exemption.
• Support for higher rates of taxation for private jets under the Private Jet Supplement.
• The importance of a clear and consistent ADT framework supported by the Scottish Government’s continued engagement with industry and stakeholders.

Next Steps

Following careful consideration of the evidence and feedback received, the Scottish Government will proceed with introducing a Highlands and Islands exemption from 1 April 2027 alongside the commencement of ADT for:

• the carriage of passengers on flights which begin at an airport in the Highlands and Islands region and where the final destination is an airport in the UK; and
• the carriage of passengers on flights which begin at any Scottish airport and where the final destination is an airport in the Highlands and Islands region.

This is subject to successful completion of all required processes under the Subsidy Control Act 2022. The Scottish Government will also lay the necessary draft secondary legislation in the Scottish Parliament in due course.