Search Legislation

Air Departure Tax (Scotland) Act 2017

Status:

This is the original version (as it was originally enacted).

27Special accounting schemes

This section has no associated Explanatory Notes

(1)If a taxable person encounters or expects to encounter difficulties in obtaining and recording information about passengers and their agreements for carriage—

(a)the person may apply to Revenue Scotland for approval to use a special accounting scheme for the tax, and

(b)Revenue Scotland may approve the use of a special accounting scheme if it considers it appropriate to do so having regard to the difficulties that the person has encountered or expects to encounter.

(2)A special accounting scheme is a scheme—

(a)whose details are agreed between Revenue Scotland and a taxable person, and

(b)that makes provision for methods of calculating how many passengers are to be regarded—

(i)as chargeable passengers carried on chargeable aircraft operated by the person, and

(ii)as chargeable at each tax rate.

(3)Revenue Scotland—

(a)may set terms and conditions that apply generally to the use of a special accounting scheme, and

(b)must publish any such terms and conditions.

(4)If a taxable person is using an approved special accounting scheme, the number of chargeable passengers carried by the person and the tax rate chargeable for the carriage of those passengers are to be regarded as the number and rate calculated in accordance with—

(a)the details of the special accounting scheme, and

(b)any general terms and conditions published under subsection (3).

(5)Revenue Scotland may, by written notice to a taxable person, withdraw its approval for the person’s use of a special accounting scheme—

(a)at any time, on Revenue Scotland’s initiative, or

(b)on the application of the person.

(6)A notice under subsection (5) has effect from the date specified in the notice.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources