- 1.01 Why has the introduction of Air Departure Tax been delayed?
UK and Scottish Government ministers have agreed to delay the introduction of Air Departure Tax in Scotland (originally planned for 1 April 2018) to allow time for the issue regarding the tax exemption for flights departing Highlands and Islands airports to be resolved.
- 1.02 What does this mean for operators?
Air Passenger Duty (and the rates and bands that currently exist) will continue to apply to flights from Scottish airports, and operators should continue to make tax returns to HMRC.
- 1.03 When will ADT be introduced in Scotland?
The announcement, which came as part of the UK Budget paper on 22 November 2017, did not state a revised timescale for implementation. Revenue Scotland will continue to engage with Scottish Government officials to keep informed of further developments in relation to resolving the issue, which will help us ensure aircraft operators are aware of progress.
- 1.04 Where can I find more information?