Delivering Scotland's Air Departure Tax
This consultation seeks your views and evidence on the implementation Air Departure Tax. We encourage you to take part in this consultation and contribute to inform the implementation and the direction of future policy for Air Departure Tax.
Open
35 days to respond
Respond online
Annex A – Airports in the Highlands and Islands Region
Articles 3 and 4 of the Air Passenger Duty (Designated Region of the United Kingdom) Order 2001 designate the Highlands and Islands region as the following for the purposes of s.31(4B) of the Finance Act 2000:
“(a) the Highland Region, Western Isles Islands area, Orkney Islands Area, Shetland Islands Area, Argyll and Bute District, Arran, Great Cumbrae and Little Cumbrae; and
(b) in the Moray District, the parishes of Aberlour, Cabrach, Dallas, Dyke, Edinkillie, Forres, Inveravon, Kinloss, Kirkmichael, Knockando, Mortlach, Rafford and Rothes.”
While the APD H&I exemption is based on geographical location rather than granted to individual enterprises, the relevant airports located within those locations that benefit from the current APD and proposed ADT Highlands and Islands exemption are:
- Barra Airport
- Benbecula Airport
- Campbelltown Airport
- Inverness Airport
- Islay Airport
- Kirkwall Airport
- Lerwick Airport
- Stornoway Airport
- Sumburgh Airport
- Tiree Airport
- Wick / John O’Groats Airport
Contact
Email: AirDepartureTax@gov.scot