Delivering Scotland's Air Departure Tax

Part B: Taxation of Private Jet Flights

The Scottish Government has been proactive in supporting the development of commercial air services and, as we transition from APD to ADT, we are mindful of the need for Scottish airports to continue to compete with airports in the rest of the UK and elsewhere to attract these services.

However, it is the Scottish Government's understanding that private aircraft generally carry far fewer passengers than commercial flights and so emit more carbon emissions per head. The Scottish Government is committed to the ‘polluter pays’ principle, while our progressive approach to taxation ensures that those with the broadest shoulders contribute more. Therefore, an increased rate of tax on private jets is in line with these principles and may discourage their use and reduce emissions. As such, the Scottish Government is seeking views and evidence on the potential impacts of applying higher rates of ADT (relative to APD) through a supplement on private jet flights in future.

The carriage of passengers on private jet flights from UK airports currently incurs the ‘Higher’ rate of APD, which currently applies to flights above 20 tonnes with fewer than 19 seats. At its 2025 Budget, the UK Government confirmed it will extend the scope of the Higher rate by lowering the weight threshold from 20 tonnes to 5.7 tonnes with effect from 1 April 2027.^[4] In order to capture all private jets over 5.7 tonnes, the higher rate will apply to flights meeting any of the following conditions:

i. the agreement of carriage is not comprised of a ticket

ii. there is no published schedule for the flight/the flight is not a scheduled flight, and/or

iii. the departure date and time, departure location and arrival location are specifically negotiated with the customer or customer’s representative.

To provide certainty and stability for taxpayers, passengers and the aviation sector, the Scottish Government will match the UK Government’s APD rates and bands for the first year of ADT’s operation (tax year 2027-28). This will include matching the UK Government’s higher rate of APD which applies to the carriage of passengers on private jet flights and the upcoming changes to the weight threshold.

Beyond the first year of ADT, the Scottish Government is committed to ensuring that users of private jets contribute fairly to the public finances by implementing a private jet supplement. As such, the Scottish Government is seeking views and evidence on the potential impacts of applying higher rates of ADT (relative to APD) on those who opt to travel using private jets.

Questions

B1 - Who are the primary users of private jet flights departing from Scottish airports?

B2 - What are the primary reasons for using private jets?

B3 - What evidence can you provide about demand, profitability and price sensitivity of the private jet sector in Scotland?

B4 - What role could ADT play in supporting decarbonisation of the private jet sector?

B5 - What additional factors should the Scottish Government consider in setting future ADT rates for private jet flights?