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Air Departure Tax (Scotland) Act 2017

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PART 1AIR DEPARTURE TAX

1Air departure tax

(1)A tax (to be known as air departure tax)—

(a)is to be charged for the carriage of passengers on any flight that begins at an airport in Scotland (see section 18),

(b)is to apply only in relation to the carriage of chargeable passengers (see section 2) on chargeable aircraft (see section 8), and

(c)is to be payable by the aircraft operator (see section 19).

(2)Revenue Scotland is responsible for the collection and management of the tax.

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