Delivering Scotland's Air Departure Tax

Ministerial Foreword

Our tax system plays an integral role in funding the public services we all rely on in Scotland. The Scottish Government's Framework for Tax and Tax Strategy provide the foundation from which we can design and deliver tax policies that support our national outcomes and our pursuit of a fairer, greener and more prosperous Scotland for everyone.

The Scottish Parliament passed the Air Departure Tax (Scotland) Act in 2017 and since then we have remained fully committed to finding a solution that would allow us to deliver Air Departure Tax in a way that protects the vital aviation connectivity that communities in the Highlands and Islands rely upon.

I was pleased to be able to set out in my 2026-27 Scottish Budget that we have developed a solution for the Highlands and Islands exemption, and that Air Departure Tax would become operational from 1 April 2027. I also set out this Government’s intention to explore higher rates for private jets flights to ensure that users and operators of private jets make a fair contribution to our public finances.

This consultation seeks your views on these important matters, as well as on the direction of future policy for Air Departure Tax.

When introduced, Air Departure Tax will increase the range of tax powers available to the Scottish Parliament and the proportion of the Scotland Government’s budget that is raised from devolved taxes. This delivers another aspect of the Smith Commission Agreement and our commitment in the Tax Strategy to work towards the implementation of Air Departure Tax.

I am keen that the tax is developed collaboratively with stakeholders and I look forward to hearing from as wide a variety of individuals and organisations as possible, particularly those involved with aviation, the Highlands and Islands, rural affairs, tax, environmental and legal sectors.

Shona Robison MSP

Cabinet Secretary for Finance and Local Government