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 B – Worked Examples
The following examples demonstrate the differences in the tax treatment between the current APD Highlands and Islands exemption and the proposed ADT exemption.
Note that ADT and the proposed Highlands and Islands exemption apply only to flights departing from airports in Scotland. Flights arriving in Scotland are liable for any taxes due at the origin of departure, including from the rest of the UK where APD will apply (for example, Heathrow to Inverness is liable for APD, not ADT.
| Route | APD | ADT |
|---|---|---|
| Inverness – Heathrow | Exempt | Exempt |
| Inverness – Heathrow – Dubai | Exempt* | Taxable* |
| Glasgow – Dubai | Taxable | Taxable |
| Inverness – Amsterdam | Exempt | Taxable |
| Aberdeen – Sumburgh | Taxable | Exempt |
| Sumburgh – Aberdeen | Exempt | Exempt |
| Edinburgh – Kirkwall – Sumburgh | Taxable | Exempt** |
| Sumburgh – Kirkwall – Edinburgh | Exempt** | Exempt** |
* When travelling on connecting flights.
** Whether travelling on connecting flights or individual tickets for each leg.
Contact
Email: AirDepartureTax@gov.scot