Air Departure Tax Scotland 2027: What Changes From 1 April

Air Departure Tax (ADT) is due to start in Scotland on 1st April 2027, replacing Air Passenger Duty for flights departing from Scottish airports. The Scottish Government has confirmed it will proceed with the introduction, subject to the required legal and parliamentary processes. Revenue Scotland will collect and manage the new devolved tax.

What is Air Departure 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 Scottish tax was created by the Air Departure Tax (Scotland) Act 2017, but its introduction was delayed while the Scottish Government worked on an approach for the Highlands and Islands exemption. The Scottish Government has now confirmed the new exemption arrangements and plans to bring ADT into operation from 1st April 2027, subject to the required legal and parliamentary processes.

What changes on 1st April 2027?

From 1st April 2027, Air Departure Tax becomes operational in Scotland and the UK-wide Air Passenger Duty rules cease to apply to the carriage of passengers by air from Scottish airports.

This is therefore a change in who administers the devolved aviation tax rather than the start of a completely new type of charge for passengers. For the first year, the Scottish Government is matching the UK Government’s Air Passenger Duty rates and bands for 2027-28.

Will passengers pay more?

There is not a single new Air Departure Tax amount that applies to every passenger. The tax varies according to factors including the destination and class of travel, and the relevant exemptions also need to be taken into account.

Because the 2027-28 Scottish rates and bands are being matched to UK Air Passenger Duty rates and bands, the move from APD to ADT does not by itself mean that passengers will face a different headline tax rate on 1st April 2027. Future Scottish rates can change, however, and the Scottish Government has said that 2028-29 rates and bands will be set out in the 2027-28 Scottish Budget.

What are the Air Departure Tax rates?

The Scottish Government has confirmed that the 2027-28 Air Departure Tax rates and bands will match the UK Air Passenger Duty rates and bands for that year. Current official material sets out the following 2027-28 figures:

These rates are for the 2027-28 financial year. The tax bands are based on destination, while the rate depends on the passenger’s circumstances and class of travel. The Special rate applies in circumstances defined by the legislation and official guidance, so passengers should not assume that it applies to an ordinary commercial ticket.

Are there exemptions?

Yes. Air Departure Tax does not apply in every circumstance covered by the general charge. The Scottish Government is introducing a specific Highlands and Islands exemption as part of the arrangements for the tax.

From 1st April 2027, the exemption is intended to cover passengers travelling in standard class, on aircraft that are not special category aircraft, on certain journeys involving airports in the Highlands and Islands. This includes certain UK-bound journeys from airports in the Highlands and Islands and certain journeys from any Scottish airport where the passenger’s final destination is in the Highlands and Islands.

Other exemptions and reliefs can also apply under the legislation, so the tax position depends on the particular flight and passenger.

What about children?

Passenger treatment can depend on the rules applying to the flight and the traveller. The official Air Departure Tax legislation and guidance should be used where a child’s age or circumstances could affect the charge. Do not assume that every child is automatically exempt.

Who actually pays Air Departure Tax?

Air Departure Tax is paid on a per-passenger basis by airlines and other aircraft operators carrying chargeable passengers. Revenue Scotland is responsible for collecting and managing the tax.

For passengers, this means the tax is generally dealt with through the airline or operator rather than by making a separate payment to Revenue Scotland at the airport.

Will it be shown separately on my ticket?

The tax is collected from airlines and other aircraft operators, so passengers do not normally deal directly with Revenue Scotland. How the charge is displayed within a fare or booking depends on the operator and ticket pricing arrangements.

Does the date I book my flight matter?

The key issue is whether the flight and passenger fall within the charge to Air Departure Tax when the tax comes into effect. The change is tied to the carriage of passengers by air from Scottish airports from 1st April 2027, rather than simply to when a ticket was purchased.

Anyone booking travel across the changeover period should check the airline’s fare and tax information for the specific itinerary.

What happens to Air Passenger Duty?

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.

Does Air Departure Tax apply across the UK?

No. Air Departure Tax is a Scottish devolved tax. From 1st April 2027, it applies to qualifying departures from Scottish airports. Air Passenger Duty continues to operate elsewhere in the UK under the arrangements applying there.

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.

What if I live in Scotland but fly from an airport in England?

Living in Scotland does not by itself make a flight subject to Air Departure Tax. The tax is linked to departures from Scottish airports. A Scottish resident travelling from an airport in England would therefore generally be outside the Scottish tax simply because of their place of residence.

The detailed tax treatment can depend on the journey and any connecting flights, so check the relevant rules for complex itineraries.

What do passengers need to do?

Most passengers will not need to register for Air Departure Tax or make a separate application. Airlines and other aircraft operators have the relevant tax administration responsibilities.

If you are travelling from a Scottish airport around 1st April 2027, check your booking information for the applicable fare and tax treatment, particularly if your journey involves connections or a route covered by an exemption.

What happens next?

Revenue Scotland and the Scottish Government are putting the systems, guidance and administrative arrangements in place ahead of the 1st April 2027 implementation date.

The 2027-28 rates and bands will match UK Air Passenger Duty rates and bands. The Scottish Government plans to set out the rates and bands for 2028-29 in the 2027-28 Scottish Budget and has said it intends to introduce a Private Jet Supplement within Air Departure Tax in 2028-29.

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