Air Departure Tax

Air Departure Tax (ADT) is a pending tax intended to replace the UK-wide Air Passenger Duty in Scotland. Legislation has been passed to allow the introduction of the tax and it was originally expected to come into force on 1 April 2018. However, this has been delayed.

See also: Aviation taxation and subsidies

Taxation in Scotland
Scottish Government agencies
  • Revenue Scotland
  • Registers of Scotland
National Taxation
Local Taxation
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