Scottish Government will not proceed with Air Departure Tax reduction

Released 08 May 2019

The Scottish Government has confirmed it will not proceed with plans to introduce a 50% reduced rate Air Departure Tax.

Air Departure Tax (ADT) is Scotland’s devolved tax replacement for Air Passenger Duty. The tax has yet to be introduced and in April 2019, the Scottish Government confirmed that the introduction will be deferred beyond April 2020 in order to resolve issues regarding the exemption for flights departing from the Highlands and Islands.

The Scottish Government had intended to use the new tax to reduce Air Passenger Duty by 50 per cent but due to concerns that this could lead to an increase in greenhouse gas emissions by increasing the number of flights, has now confirmed this tax cut will not happen.

For more information, see Air Departure Tax.

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