Air Departure Tax
| Taxation in Scotland |
|---|
| Scottish Government agencies |
| National Taxation |
| Local Taxation |
|
| Air Departure Tax (Scotland) Act 2017 | |
|---|---|
| Act of the Scottish Parliament | |
| Long title | An Act of the Scottish Parliament to make provision for a tax on the carriage of passengers by air from airports in Scotland. |
| Citation | 2017 asp 2 |
| Dates | |
| Royal assent | 25 July 2017 |
Status: Not yet in force | |
| Text of statute as originally enacted | |
| Text of the Air Departure Tax (Scotland) Act 2017 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Air Departure Tax (ADT) is a pending tax which will replace the UK-wide Air Passenger Duty in Scotland. The Air Departure Tax (Scotland) Act 2017 (asp 2) provides the statutory basis for the tax, which was originally expected to apply from 1 April 2018. Implementation was delayed and the tax will now be introduced on 1 April 2027.