INFORMATION LAST CHECKED: 5th November 2026
Scotland is due to replace Air Passenger Duty with its own devolved Air Departure Tax from 1st April 2027. The change affects flights leaving Scottish airports, the tax bands applied to journeys and the exemptions for qualifying Highlands and Islands routes.
CHANGE AT A GLANCE
Scotland’s own air passenger tax starts on 1st April 2027
Air Departure Tax (ADT) replaces UK Air Passenger Duty on chargeable flights leaving Scottish airports. The 2027-28 rates will match UK APD, but Scotland will have its own administration and a revised Highlands and Islands exemption.
WHEN
1st April 2027
Air Departure Tax is due to replace Air Passenger Duty for Scottish departures.
WHERE
Scottish airports
ADT applies to chargeable passenger flights departing from airports in Scotland, not simply to people who live in Scotland.
WHO
Passengers on chargeable flights
Airlines and aircraft operators are responsible for paying the tax. Exemptions apply to some passengers and routes, including qualifying Highlands and Islands journeys.
WHAT
A devolved Scottish tax
The 2027-28 rates and destination bands will match UK APD. A Private Jet Supplement is planned from 1st April 2028.
Air Departure Tax is Scotland’s devolved aviation tax
Air Departure Tax is Scotland’s devolved replacement for Air Passenger Duty. It is charged on the carriage of chargeable passengers on chargeable aircraft departing from airports in Scotland.
The Air Departure Tax (Scotland) Act was passed in 2017, but implementation was delayed while the Scottish Government worked on a replacement for the existing Highlands and Islands exemption. The Scottish Parliament’s Finance and Public Administration Committee considered the draft amendment and administration regulations in October 2026 and recommended that both be approved. The final parliamentary process must be completed before the new arrangements take effect.
The switch from Air Passenger Duty to Air Departure Tax
From 1st April 2027, Air Departure Tax is due to apply to chargeable passengers on qualifying flights beginning at Scottish airports. Air Passenger Duty will stop applying to those Scottish departures. Revenue Scotland will collect and manage the devolved tax.
For 2027-28, Scotland is matching the UK Air Passenger Duty rates and destination bands. The main differences passengers should understand are the Scottish administration arrangements and the revised Highlands and Islands exemption. The Scottish Government intends to introduce a Private Jet Supplement from 1st April 2028.
How the change could affect flight prices
There is no single Air Departure Tax amount for every flight. The rate depends on the passenger’s final destination, the class of travel and whether the aircraft falls within the special category rules. Some journeys, including qualifying Highlands and Islands routes, will be exempt.
The change does not automatically mean a higher headline tax rate on 1st April 2027 because the 2027-28 rates and bands are being matched to UK APD. However, airlines decide how tax costs are reflected in fares, so the final ticket price is not guaranteed to stay the same. Scotland’s 2028-29 rates, including the planned Private Jet Supplement, are due to be set out in the 2027-28 Scottish Budget.
Air Departure Tax rates for 2027-28
The Scottish Government will match the UK Air Passenger Duty rates and destination bands for the 2027-28 tax year. The figures below show the planned Air Departure Tax amounts for each destination band and travel category:
STANDARD RATE
Applies to qualifying standard-class travel.
PREMIUM RATE
Applies where the booking does not meet the Act’s standard-class definition.
SPECIAL RATE
Applies to special category aircraft, including certain private or business aircraft. It is not the normal rate for an ordinary airline ticket.
The destination band is based on the passenger’s final destination, including the final point on qualifying connected journeys. The rate depends on the class of travel or aircraft category. These are 2027-28 rates, not a promise that the same amounts will apply in later years.
The Highlands and Islands flight exemption
The new Highlands and Islands exemption is designed to protect domestic air links to and from remote communities. It is not a blanket exemption for every flight involving an airport in the region. Passengers must meet the route, final-destination, travel-class and aircraft conditions.
HIGHLANDS AND ISLANDS TO THE UK
Qualifying standard-class passengers travelling from a Highlands and Islands airport to a UK final destination can be exempt, including eligible connecting journeys.
ANY SCOTTISH AIRPORT TO THE HIGHLANDS AND ISLANDS
Qualifying standard-class passengers travelling from another Scottish airport to a final destination in the Highlands and Islands can also be exempt.
INTERNATIONAL FINAL DESTINATIONS
Flights leaving a Highlands and Islands airport for a final destination outside the UK will not receive this exemption, including qualifying connecting journeys.
The exemption is limited to standard-class travel on aircraft that are not special category aircraft. Premium travel and private jet flights do not qualify for this particular exemption. Other statutory exemptions may still apply.
The precise treatment can depend on the full ticketed itinerary, including any connections. The airline or operator is responsible for applying the correct tax treatment.
Exemptions for children under 16
UNDER 2 YEARS OLD
A child under 2 on the departure date is not chargeable if they are not allocated a separate seat.
UNDER 16 YEARS OLD
A child under 16 is not chargeable when they have a ticket and standard-class travel on every flight covered by the same agreement for carriage.
PREMIUM-CLASS TRAVEL
The under-16 exemption does not apply if the child’s ticket includes travel outside standard class.
These exemptions come from the Air Departure Tax (Scotland) Act 2017. The child’s age is assessed on the flight departure date, and the full ticketed journey matters where flights are connected.
How Air Departure Tax is collected
The aircraft operator is legally responsible for paying Air Departure Tax to Revenue Scotland for each chargeable passenger. Revenue Scotland will register operators, collect returns and manage the tax. Passengers do not pay Revenue Scotland directly.
Airlines may reflect the cost in the ticket price, but the decision about how to price a fare is a commercial one. The Scottish Government does not set airline ticket prices.
How the tax may appear in your flight booking
Air Departure Tax is a liability of the airline or aircraft operator, rather than a separate payment that passengers make at the airport. An airline may include tax costs within the fare or show them within its price breakdown. The way a booking displays charges is up to the operator.
Flights booked before 1st April 2027
The key date is the date the passenger’s flight departs, not simply the date the ticket was purchased. ADT is due to apply to chargeable flights beginning at Scottish airports on or after 1st April 2027. Flights departing before that date remain under the existing APD arrangements.
If your booking covers travel around the changeover date, check the itinerary and the airline’s final fare breakdown. The operator applies the tax rules to the relevant flight and passenger.
Air Passenger Duty ends for Scottish departures
Air Passenger Duty will cease to apply to the carriage of passengers by air from Scottish airports from 1st April 2027. The Scottish tax then becomes the applicable devolved regime for qualifying departures from Scotland.
Where Air Departure Tax applies across the UK
Air Departure Tax is Scotland’s devolved aviation tax. From 1st April 2027, it applies to chargeable flights departing from Scottish airports. Air Passenger Duty continues to apply to departures from airports elsewhere in the UK, including England, Wales and Northern Ireland.
This means that where you live is not the only relevant factor. The airport from which the flight departs is important to determining which aviation passenger tax regime applies.
Scottish residents flying from airports elsewhere in the UK
Your home address does not decide whether ADT applies. The relevant question is whether the flight begins at a Scottish airport. A Scottish resident departing from an airport in England will generally fall under the Air Passenger Duty rules that apply to that departure, not Scotland’s ADT.
For a journey involving connections, the final destination shown on the ticket can affect the tax band and whether an exemption applies. Check the full itinerary with the airline if you are unsure.
What passengers need to check before flying
Passengers do not need to register for ADT or apply for the tax to be added. The airline or aircraft operator is responsible for working out whether tax is due and paying Revenue Scotland.
1. CHECK YOUR DEPARTURE AIRPORT
ADT is for qualifying flights beginning at Scottish airports.
2. CHECK YOUR FULL ROUTE
Your final destination and any connections can affect the tax band and exemptions.
3. CHECK THE FARE BREAKDOWN
The airline applies the tax. Ask the operator if the charge or exemption is unclear.
Parliamentary approval and the implementation timetable
The Finance and Public Administration Committee considered the draft ADT amendment and administration regulations on 7th October 2026 and recommended that both be approved. The regulations must complete the remaining parliamentary process before they can take effect.
The 2027-28 rates and bands will match UK Air Passenger Duty. The Scottish Government intends to introduce a Private Jet Supplement from 1st April 2028, with the 2028-29 rates due to be set out in the 2027-28 Scottish Budget.
AIR DEPARTURE TAX
Frequently asked questions
Practical answers about Scottish flight tax, exemptions, children and ticket prices.
Will flights from Edinburgh or Glasgow cost more from April 2027?
The change does not automatically increase the tax rate. Scotland is matching the 2027-28 UK APD rates and bands. However, airlines set their own fares and decide how tax costs are reflected in ticket prices, so the total price can still change.
Are flights from Glasgow to the Highlands and Islands exempt?
A qualifying standard-class journey from any Scottish airport to a final destination in the Highlands and Islands is intended to be exempt, provided the aircraft is not a special category aircraft. The same can apply to eligible connected journeys.
Are international flights from Inverness exempt from Air Departure Tax?
No, not under the new Highlands and Islands exemption. A flight beginning in the Highlands and Islands with a final destination outside the UK will not qualify for that exemption, even if the journey includes a connection.
Do children have to pay Air Departure Tax?
Children under 16 are not chargeable when they travel in standard class on every flight covered by the same agreement for carriage. A child under 2 is also not chargeable if they are not allocated a separate seat. Different rules can apply if a child travels in premium class.
Do I pay Air Departure Tax when I book my flight?
No separate payment to Revenue Scotland is required from passengers. The airline or aircraft operator is responsible for the tax. It may be reflected in the fare or shown within the booking price breakdown.
Does Air Departure Tax apply to flights arriving in Scotland?
ADT is charged on qualifying flights that begin at Scottish airports. A flight that only arrives in Scotland from another UK airport is not charged Scottish ADT for that arrival. The departure airport determines which passenger tax regime applies to that flight.
Will private jets pay the new Scottish Air Departure Tax?
The 2027-28 ADT structure includes a special rate for special category aircraft. The Scottish Government also intends to introduce a Private Jet Supplement from 1st April 2028. The exact treatment depends on the aircraft and the final rates set by the Scottish Government.
How does Air Departure Tax work if I have a connecting flight?
The final destination shown in the ticketed journey can determine the tax band and whether the Highlands and Islands exemption applies. The Act also has specific rules for connected flights, so a connection should be considered as part of the full booking rather than as an unrelated journey. Ask the airline to confirm the treatment of a complex itinerary.
Does Air Departure Tax apply to domestic flights within Scotland?
Yes, chargeable domestic flights departing from Scottish airports can be subject to ADT. However, qualifying standard-class journeys to or from the Highlands and Islands can be exempt if they meet the route and aircraft conditions. The exemption is not a general exemption for every domestic flight.
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AIR DEPARTURE TAX
Official information and sources
The government and tax authority information used to check this guide.
01 · SCOTTISH GOVERNMENT POLICY
Scottish Budget 2026-27: Tax policy
Sets out the Scottish Government’s plans for the introduction of Air Departure Tax.
02 · TAX AUTHORITY
Revenue Scotland: Air Departure Tax
Explains who is responsible for the tax, the rates and how the exemption will work.
03 · TAX ADMINISTRATION
Air Departure Tax administration regulations
Explains how the tax will be administered and the responsibilities of aircraft operators.
04 · HIGHLANDS AND ISLANDS EXEMPTION
Highlands and Islands exemption assessment
Sets out the qualifying route, final-destination, standard-class and aircraft conditions.
This article was last checked on 5th November 2026 and is based on official information available at that time. Air Departure Tax is a devolved Scottish tax and detailed rules can vary according to the flight, passenger and itinerary. This article is general information and is not tax or financial advice.