Air Departure Tax

Air Departure Tax (ADT) is a pending tax in Scotland that was meant to be introduced on 1 April 2018, replacing the UK Air Passenger Duty in Scotland on 1 April 2018

History

On 20 June 2017, the ADT was passed in the Scottish Parliament and received royal assent on 25 July 2017 and was meant to be introduced on 1 April 2018. However on 22 November 2017, the UK and Scottish Ministers agreed to delay the introduction of ADT until issues have been resolved regarding the tax exemption for flights departing airports in the Highlands and Islands of Scotland.

In June 2018, the Scottish Government and UK Government agreed that it will not be possible to introduce the ADT in April 2019. Air Passenger Duty will continue to apply for airports in Scotland and HMRC will continue to administer APD in relation to flights in Scotland.

Rate

The Scottish Government intends to reduce the rate by 50%, and eventually abolishing it completely once finances allow. This has caused concern that such a move could damage tourism in England.[1]

See also

References

  1. ↑ Smith, Oliver (22 January 2015). "Scots to get cheaper holidays - what about the rest of us?". Daily Telegraph. Retrieved 31 October 2015.
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